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  ÇؿܹýÀÎ ¼³¸³ÀýÂ÷  Incorporation Procedure
 
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  1. °èÁ°³¼³       Opening a business Bank Accounts and Accounting set up -  Keep business expenses and revenues separate from your personal assets, especially if you come into a problem where you incur liability. It'ill also help you differentiate and establishing your accounting setup, which is the next step. When you incorporate your business, you'll need to abide by local, state, and federal laws, which can include fees, reports, filings, business licenses, and permits.Wiring the capital
 
  2. ¹ýÀÎ¸í ¼±Åà   Selecting a Corporation/Business Name Inc., Corp, or LLC -  Most corporation names have 3 elements: 1. the distinctive name, which sets it apart from other business; 2. the descriptive name, which tells customers what the business does; 3. and the legal ending which is governed by state law. For example, if the name of your business is Wizard Electronics LLC, Wizard is distinctive, Electronics is descriptive, and LLC is the legal ending.
 
  3. Á¤°üÀÛ¼º       Fling Articles of Incorporation -  Appoint directors. While this is not mandatory, many business owners choose to appoint directors or managers to help operate the business. Having directors can help you with your goals. For example, if you are a two-man partnership, directors can assist if any complications arise in the operations of the business. Due to a differing of opinions, having directors to assist in these issues can help. While managers are responsible for day-to-day administration, directors are responsible for major decisions, like deciding to sell stock. The owners of the company can act as directors, but they are not required to do so. Some states have rules about the numbers of managers and directors a business entity can have.
 
  4. ¾à°ü(³»±Ô)ÀÛ¼º  Filing thee Bylaws of Incorporation - In some states, bylaws are required for new corporations. This document governs administrative details such as voting procedures, notification methods, and annual shareholder meetings.
 
  5. ÀÌ»çȸ ¹× ÁÖÃÑ È¸ÀÇ·Ï  Minutes of Director and Share holder meetings.
      First Meeting of the Board of Directors -  Hold your first board meeting. At this initial directors' meeting, the board will decide on the fiscal year for the corporation, appoint officers, write and adopt bylaws, authorize and issue stock, and create an official stock certificate and corporate seal. If you plan to be treated as an S corporation for tax purposes, directors should vote on this election.
 
  6. ÁֽĹßÇà        Issue stock -  You cannot open for business until stock shares have been issued and divided among owners. Large corporations must also register their stock offerings with state securities agencies and the Securities Exchange Commission. Small corporations typically issue stock to fewer than 35 individuals, which means they are exempt from registering with the SEC. Private offerings are also usually exempt. Many states have adopted their own SEC exemption rules as well. When you issue shares, keep careful records that indicate the identities of the initial stockholders, how many shares each person has purchased, and how he or she has funded the purchase. Each shareholder will receive a stock certificate. In some states, you may need to submit a notice of stock transaction.
 
  7. ¿¬·Êº¸°í¼­     Most recent Annual Statement by a Domestic Stock Corporation
 
  8. ¿¬¹æ³³¼¼¹øÈ£ ¶Ç´Â °í¿ëÁÖ°íÀ¯¹øÈ£ FTIN/FEIN/EIN      FORM SS-4¸¦ ÀÛ¼ºÇØ ¹Ì ±¹¼¼Ã»(IRS)À¸·Î ¿ìÆí/Æѽº/ÀüÈ­/ÀÎÅͳÝÀ¸·Î ½Åû. ÀÛ¼º: ȸ»ç¸í/ÁÖ¼Ò/ȸ»ç¼³¸³ ÁÖ ¹× Ä«¿îƼ ¸í/EIN ½ÅûÀÚ¸í ¹× SSN ¹øÈ£ (SSN ¾ø´Â °æ¿ì ¿Ü±¹ÀÎ °³ÀÎ ³³¼¼ÀÚ ¹øÈ£ ITIN (Individual Taxpayer Identification Number ±âÀÔ)/ȸ»ç ÇüÅÂ/»ç¾÷Ư¼º/½Åû»çÀ¯/¿¹»ó°³¾÷ÀÏ/ȸ°è¿¬µµ/ÃÖÃÊÀÓ±ÝÁö±ÞÀÏ/ÇâÈÄ 1³â°£ ¿¹»óä¿ëÀοø).
     Applying FEIN/EIN (Federal Tax Identification Number, also called Employer Identification Number) -   Free of charge to obtain EIN. This number will be your unique identifying number for your business. This number is also required to open and maintain a business bank account and/or business credit card. This is issued by the IRS and is basically a social security number for a business. The IRS uses it to identify a business, and it must be included on all your business tax filings. Also, banks typically require an EIN in order to open a business bank account. Other companies that you do business with may also require that your business provide an EIN number in order to pay any of your invoices.)
 
  9. °í¿ë°³¹ß°íÀ¯¹øÈ£ EDD       Applying EDD (Employment Development Department) number -  EDD Customer Account Number is a unique, 10 digit account number. This is used on certain written correspondence and to register for UI Online. It does not replace SSN (Social Security Number). EDD tax ID number will be issued an 8 digit employer payroll tax account number (ex. 000-0000-0), also known as a SEIN (State Employer Identification Number) or state ID number.
 
      -  Á÷¿ø°í¿ë Hire employees - Need to purchase unemployment insurance, as well as workers compensation. You will also have additional books and records due to the fact that you will be responsible for payroll.
 
   10. ¸Å°¢Çã°¡½Åû Applying Seller's Permit
       - ÁÖÁÖÀÇ°á¼­ Establish a Shareholder Agreement.        If you plan to issue stock shares, you need to develop a document that details procedures for selling and transferring stock and other administrative processes.
      - ¿µ±¸Ã¶ ÁÖ¹® Order a Corporate Kit
      - ½ÃÇã°¡½Åû Applying City License
      - ¹ýÀθí½Å°í Fling Fictitious Business Name Statement
      - ±â¾÷Äڵ忡µû¸¥ °Å·¡½Å°í Fling Notice of Transaction Pursuant to Corporation Code Section 25102(f))
 
 
 
ÁÖº° LLC / Corporation µî·ÏÁ¢¼öºñ¿Í ¿¬·Êº¸°í¼­ ÀÛ¼ººñ
 
When you incorporate in one state and then are physically located or do business in another state, you¡¯ll need to register in the other state as well. And that means paying those state filing fees and taxes. While most small businesses will benefit from incorporating or forming an LLC in the state where they¡¯re located, it¡¯s always good to see the prices differences across the 50 states.
To that end, here¡¯s a compilation of the formation and annual maintenance fees for each state. Keep in mind this data is subject to change:
 
Alabama: LLC filing fees: $165; LLC Annual Report; $0, Incorporation filing fees: $165; Corporation Annual Report: $0
Alaska: LLC filing fees: $250; LLC Initial Report: $0; LLC Annual Report: $100; Incorporation filing fees: $250; Corporation Initial Report: $0; Corporation Annual Report: $100
Arizona: LLC filing fees: $50; LLC Publication fee: $299 (required); LLC Annual Report: $0; Incorporation filing fees: $60; Corporation Publication fee: $299 (required); Corporation Annual Report: $45
Arkansas: LLC filing fees: $50; LLC Annual Report: $150; Incorporation filing fees: $50; Corporation Annual Report: $150
California: LLC filing fees: $75; LLC Initial Report $20; LLC Annual Report: $20; Incorporation filing fees: $105; Corporation Initial Report: $25; Corporation Annual Report: $25
Colorado: LLC filing fees: $50; LLC Annual Report: $10; Incorporation filing fees: $50; Corporation Annual Report: $10
Connecticut: LLC filing fees: $175; LLC Annual Report: $20; Incorporation filing fees: $455; Corporation Annual Report: $100
District of Columbia: LLC filing fees: $220; LLC Annual Report: $300; Incorporation filing fees: $220; Corporation Annual Report: $300
Delaware: LLC filing fees: $140; LLC Annual Report: $300; Incorporation filing fees: $140; Corporation Annual Report: $225 (based on min number of authorized shares)
Florida: LLC filing fees: $155; LLC Annual Report: $138.75; Incorporation filing fees: $78.75; Corporation Annual Report: $150
Georgia: LLC filing fees: $100; LLC Annual Report: $50; Incorporation filing fees: $100 Corporation Publication fees: $150 (required for Corps); Corporation Initial Report: $50; Corporation Annual Report: $50
Hawaii: LLC filing fees: $50; LLC Annual Report: $15; Incorporation filing fees: $50; Corporation Annual Report: $15
Idaho: LLC filing fees: $100; LLC Annual Report: $0; Incorporation filing fees: $101; Corporation Annual Report: $0
Illinois: LLC filing fees: $500; LLC Annual Report: $305; Incorporation filing fees: $175; Corporation Annual Report: $155
Indiana: LLC filing fees: $90; LLC Annual Report: $30; Incorporation filing fees: $90; Corporation Annual Report: $30
Iowa: LLC filing fees: $50; LLC Annual Report: $45; Incorporation filing fees: $50; Corporation Annual Report: $45
Kansas: LLC filing fees: $160; LLC Annual Report: $55; Incorporation filing fees: $90; Corporation Annual Report: $55
Kentucky: LLC filing fees: $55; LLC Annual Report: $15; Incorporation filing fees: $55; Corporation Annual Report: $15
Louisiana: LLC filing fees: $100; LLC Annual Report: $30; Incorporation filing fees: $100; Corporation Annual Report: $30
Maine: LLC filing fees: $175; LLC Annual Report: $85; Incorporation filing fees: $145; Corporation Annual Report: $85
Maryland: LLC filing fees: $155; LLC Annual Report: depends on revenue (min fee $300); Incorporation filing fees: $155; Corporation Annual Report: depends on revenue (min fee $300)
Massachusetts: LLC filing fees: $520; LLC Annual Report: $520; Incorporation filing fees: $295; Corporation Annual Report: $135
Michigan: LLC filing fees: $50; LLC Annual Report: $25; Incorporation filing fees: $60; Corporation Annual Report: $25
Minnesota: LLC filing fees: $160; LLC Annual Report: $0; Incorporation filing fees: $160; Corporation Annual Report: $0
Mississippi: LLC filing fees: $50; LLC Annual Report: $25; Incorporation filing fees: $50; Corporation Annual Report: $25
Missouri: LLC filing fees: $50; LLC Annual Report: $0; Incorporation filing fees: $58; Corporation Initial Report: $45; Corporation Annual Report: $45
Montana: LLC filing fees: $70; LLC Annual Report: $15; Incorporation filing fees: $70; Corporation Annual Report: $15
Nebraska: LLC filing fees: $120; LLC Publication fees: $150; LLC Annual Report: $26; Incorporation filing fees: $65; Corporation Publication fees: $150; Corporation Annual Report: $26
Nevada: LLC filing fees: $75; LLC Initial Report: $325; LLC Annual Report: $325; Incorporation filing fees: $75; Corporation Initial Report: $325; Corporation Annual Report: $325
New Hampshire: LLC filing fees: $100; LLC Annual Report: $100; Incorporation filing fees: $100; Corporation Annual Report: $100
New Jersey: LLC filing fees: $125; LLC Annual Report: $50; Incorporation filing fees: $125; Corporation Annual Report: $50
New Mexico: LLC filing fees: $50; LLC Annual Report: $0; Incorporation filing fees: $100; Corporation Initial Report: $25; Corporation Annual Report: $25
New York: LLC filing fees: $210; LLC Annual Report: $9; LLC Publication fees: Starting from $425-$1200; Incorporation filing fees: $145; Corporation Annual Report: $9
North Carolina: LLC filing fees: $125; LLC Annual Report: $202; Incorporation filing fees: $125; Corporation Annual Report: $20
North Dakota: LLC filing fees: $135; LLC Annual Report: $50; Incorporation filing fees: $100; Corporation Annual Report: $25
Ohio: LLC filing fees: $125; LLC Annual Report: $0; Incorporation filing fees: $125; Corporation Annual Report: $0
Oklahoma: LLC filing fees: $104; LLC Annual Report: $25; Incorporation filing fees: $52; Corporation Annual Report: $0
Oregon: LLC filing fees: $100; LLC Annual Report: $100; Incorporation filing fees: $100; Corporation Annual Report: $100
Pennsylvania: LLC filing fees: $125; LLC Annual Report: $0; Incorporation filing fees: $125; Corporation Annual Report: $0 Incorporation Publication fees: $299
Rhode Island: LLC filing fees: $150; LLC Annual Report: $50; Incorporation filing fees: $230; Corporation Annual Report: $50
South Carolina: LLC filing fees: $110; LLC Annual Report: $0; Incorporation filing fees: $135; Corporation Annual Report: $0; Incorporation Attorney Signature fees: $100
South Dakota: LLC filing fees: $150; LLC Annual Report: $50; Incorporation filing fees: $150; Corporation Annual Report: $50
Tennessee: LLC filing fees: $325; LLC Annual Report: $310; Incorporation filing fees: $125; Corporation Annual Report: $20
Texas: LLC filing fees: $310; LLC Annual Report: (depends on gross annual revenue); Incorporation filing fees: $310; Corporation Annual Report: (depends on gross annual revenue)
Utah: LLC filing fees: $72; LLC Annual Report: $15; Incorporation filing fees: $72; Corporation Annual Report: $15
Vermont: LLC filing fees: $125; LLC Annual Report: $25; Incorporation filing fees: $125; Corporation Annual Report: $35
Virginia: LLC filing fees: $104; LLC Annual Report: $50; Incorporation filing fees: $79; Corporation Annual Report: $100
Washington: LLC filing fees: $200; LLC Initial Report: $10; LLC Annual Report: $73; Incorporation filing fees: $200; Corporation Initial Report: $10; Corporation Annual Report: $73
West Virginia: LLC filing fees: $132; LLC Annual Report: $25; Incorporation filing fees: $82; Corporation Annual Report: $25
Wisconsin: LLC filing fees: $130; LLC Annual Report: $25; Incorporation filing fees: $100; Corporation Annual Report: $40
Wyoming: LLC filing fees: $103; LLC Annual Report: $52; Incorporation filing fees: $103; Corporation Annual Report: $52