Let's Find the Right Entity for
for Your Your Business Goals
Whether you’re forming an LLC, C-Corp, or S-Corp — choosing the right structure, state, and tax setup is critical. Our licensed CPA team guides you through every step: entity selection, state filing, EIN, compliance, and beyond. 25+ years of experience. All 50 states. One firm behind you.
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Trusted by 500+ Entrepreneurs and Businesses Across the United States and Around the World
NEW BUSINESS FORMATION
Why Starting a Business in the USA Feels Overwhelming
You have the ambition, the business idea, and the drive — but when you sit down to actually register a company in the USA, the complexity hits you like a wall. Should you form an LLC or a C-Corp? Which state offers the best tax advantages — Delaware, Wyoming, or your home state? What is an EIN, and how does a non-resident even apply for one?
These are not just administrative questions. Every decision you make during business formation has lasting tax and legal consequences. Choosing the wrong setup can cost you significantly:
- The wrong entity type can cost you thousands in excess taxes annually
- State compliance rules vary dramatically — what works in Wyoming may create tax obligations in California
- Missing your EIN, BOI Report, or Annual Report deadline triggers federal and state penalties
Not a Filing Service.
A Full-Service CPA Firm.
Most online platforms file your papers and disappear. At Manay CPA, formation is just the starting point. We stay with you from entity selection through tax season and beyond — because the decisions you make today shape your tax obligations for years to come.
25+ Years of
Experience in the U.S
A quarter century of hands-on expertise navigating the U.S. tax, accounting, and compliance landscape for businesses and individuals.
Manay CPA Serves $1 Billion in Total Business Transactions
Our firm supports over $1 billion in cumulative client trade volume—proof that businesses of every size trust our guidance.
CPA-Licensed &
Award-Winning Team
Recognized by the U.S. Chamber of Commerce, Inc. 5000, and Forbes Business Council. Our 90+ professionals deliver excellence.
Services offered in 4 languages
We communicate fluently in English, Turkish, Spanish, and Italian—removing language barriers so you can focus on your business with full clarity and confidence.
Serving a Wide Range of Industries, Including Manufacturing, Start-Ups, Retail, E-Commerce, and Tech
From early-stage startups to established manufacturers, our team brings industry-specific expertise to every engagement—tailoring tax, accounting, and advisory strategies to your sector's unique demands.
Serving 50 States
No matter where your business operates, we've got you covered. Our deep, field-tested knowledge of federal and state regulations ensures full compliance from coast to coast.
Client Success and Satisfaction Are Our Top Priorities
When our clients succeed, we succeed. Every service we deliver is built around your goals—proactive guidance, transparent communication, and measurable results you can count on.
90+ Employees Across 4 Continents
Our globally distributed team works around the clock to serve clients in every time zone. Local knowledge meets international reach—so you're always supported, wherever you are.
Secured Cloud Technologies
We leverage AI-augmented workflows and cloud-based platforms to keep your data protected, your documents organized, and your financial operations running seamlessly—anytime, anywhere.
Seamless Communication with Client Groups
Dedicated account managers, quarterly check-ins, and real-time portal access ensure you're never left in the dark. We stay hands-on so you always know where your business stands.
Compare States
The state you choose affects your taxes, privacy, and annual compliance costs. Here’s a side-by-side comparison of the two most popular formation states.
State Comparison Table (2026)
Formation cost, annual obligations and tax structure for the six states international founders choose most often. Figures are for 2026.
| Wyoming | Delaware | Florida | Texas | California | New York | |
|---|---|---|---|---|---|---|
| LLC filing fee | ~$100 | ~$110 | ~$125 | ~$300 | ~$70 | ~$200 |
| State personal income tax | None | None on out-of-state revenue | None (personal) | None (personal) | 1%–13.3% (highest in U.S.) | 3.9%–10.9% |
| Annual fee / franchise tax | Annual Report + License Tax (~$60/yr) | $400/yr flat for LLCs; Corps min. $175, up to $200K | Annual Report ($138.75 for LLCs) | Margin-based; no tax due below $2.65M revenue (2026) | Minimum $800/yr flat fee (all entities) | Biennial filing fee ($9 for LLCs) |
| State sales tax | 4% (low) | None | 6% + local | 6.25% + local | 7.25% + local (highest base) | 4% + local |
| Is owner information public? | Full anonymity — no public disclosure | Directors not required in Articles | Members listed in the Annual Report | Public Information Report required | Statement of Information lists managers/members | Articles of Organization list organizer |
| Annual report | Required annually | Not required for LLCs; required for Corps ($50) | Required annually | Public Information Report (PIR) annually | Statement of Information every 2 years ($20) | Biennial statement |
Important: for an LLC, state personal income tax is generally owed by the owner rather than the company. A non-resident owner with no U.S.-source income usually owes none; it applies where the business has nexus in that state. Income tax rates: Tax Foundation, 2026 State Income Tax Rates.
Which state fits whom?
- Wyoming: Small businesses, e-commerce, international founders seeking privacy ★ Top pick for international entrepreneurs and online businesses
- Delaware: C-Corps seeking VC, startups planning to scale, Fortune 500 track ★ Top pick for investor-ready startups and C-Corps
- Florida: Businesses with physical operations in the Southeast that want no personal income tax Suitable for Florida-based operations
- Texas: Product-based businesses, logistics, large physical operations Good for Texas-based operations
- California: Businesses with California customers or physical presence (required) High cost — only recommended if you have CA nexus
- New York: Businesses operating in NYC metro or Northeast corridor High cost — only recommended if you have NY nexus
Entity Type Comparison
Your entity type determines how you’re taxed, how you raise capital, and how your personal assets are protected. Select a type below to learn more.
The right structure depends on your business model, your goals and where your investors are. This table is for orientation; the decision should be made against your own numbers.
| LLC | C-Corp | S-Corp | Partnership | |
|---|---|---|---|---|
| Taxation | Pass-through; profits flow to owners’ personal returns | Double taxation; at both company and shareholder level | Pass-through; avoids double taxation | Pass-through; profit and loss flow to partners |
| Liability | Limited (personal assets protected) | Limited | Limited | Varies by partnership type |
| Owner / member structure | Single or multi-member; foreign owners allowed | Unlimited shareholders; foreigners allowed | Restricted; generally requires U.S. citizens or residents | At least two partners |
| Investment & capital | Flexible, but limited share issuance | Best for issuing shares; ideal for raising investment | Limited to one class of stock | Less suited to traditional investment |
| Ideal use | Small business, e-commerce, freelancers | Startups, investment-driven growth, going public | Eligible profiles seeking a tax advantage | Joint ventures with multiple founders |
For most international founders the choice is between an LLC and a C-Corp. An LLC is simpler and pass-through, which suits e-commerce, consulting and service businesses. A C-Corp can issue stock, which is what venture investors expect. An S-Corp is generally unavailable to non-residents, because its shareholders must be U.S. citizens or residents.
How to Form a U.S. Company: 7 Steps
Forming a U.S. company takes seven steps and, in most states, 1–10 business days. You do not need to be a U.S. citizen or hold a visa.
- Choose your entity type. An LLC is simpler and pass-through, which suits e-commerce, consulting and service businesses. A C-Corp can issue stock, which is what venture investors expect.
- Decide on the state. Filing cost, annual obligations and tax structure differ by state — the comparison table above puts the six most common choices side by side.
- Pick your company name and clear it. The name must not already be in use in your chosen state. Check it through that state’s secretary of state name search before filing.
- Appoint a registered agent. Every state requires an agent with a physical address there to receive legal and state correspondence on the company’s behalf.
- File the formation document with the state. Articles of Organization for an LLC, Articles of Incorporation for a corporation, together with the state filing fee.
- Get an EIN from the IRS. The federal tax ID is obtained with Form SS-4 and the application itself is free. Founders without an SSN apply by fax or mail rather than online.
- Open a business bank account and set up compliance. Once the account is open, put bookkeeping, any required licenses and — if you will hire — payroll registration in place.
How Much Does It Cost to Form a U.S. Company?
Short answer: the first-year cost of forming a U.S. LLC — state filing fee plus registered agent — is $150–$450 in most states. The EIN is free. California’s $800 minimum franchise tax and New York’s publication requirement push the total meaningfully higher.
| Item | Frequency | Amount | Notes |
|---|---|---|---|
| State filing fee | One-time | ~$70 – ~$300 | California ~$70 · Wyoming ~$100 · Delaware ~$110 · Florida ~$125 · New York ~$200 · Texas ~$300 |
| Registered agent | Annual | ~$50 – ~$300 | Required in every state |
| EIN (federal tax ID) | One-time | Free | IRS Form SS-4; a provider charges only for the service, not the filing |
| ITIN (if needed) | One-time | Free (IRS) | Form W-7; a certified acceptance agent charges a service fee |
| Annual report / franchise tax | Annual | $0 – $800+ | Wyoming ~$60 · Delaware LLC $400 · Florida $138.75 · California minimum $800 · Texas exempt below the revenue threshold · New York $9 biennial |
| Business bank account | One-time | Usually $0 | Subject to the bank’s minimum balance and transaction terms |
| Publication requirement | One-time | Varies by state | Required for New York LLCs; cost varies significantly by county |
| Accounting and tax filings | Annual | Varies | Form 5472 with a pro forma Form 1120 is due even in a year with no income |
The one item not in the table is advisory fees — and they are less about the formation itself than about setting up what comes after it correctly. A missed filing can cost more than every line above combined: failing to file Form 5472 carries a penalty of $25,000 per related party. Manay CPA handles formation and the ongoing compliance that follows, including international tax filings.
What You Owe After Formation
Forming the company is a one-time event; the filings that follow are not. From the day your entity is registered it carries recurring federal and state obligations — and they continue even in a year with no revenue. The table below covers what an international founder with a U.S. entity faces in the first year.
| Filing | Who it applies to | Deadline | If missed |
|---|---|---|---|
| Form 5472 with pro forma Form 1120 | Foreign-owned single-member LLC | April 15 (October 15 with extension) | $25,000 per related party |
| Form 1120 | C corporation | April 15 | 21% federal tax plus late-filing penalties and interest |
| Form 1065 and Schedules K-1 | Multi-member LLC or partnership | March 15 | Monthly penalty per partner |
| Form 1040-NR | Non-resident owner with U.S.-source income | April 15 or June 15 | Tax, penalties and interest |
| State franchise tax and annual report | Varies by state | Varies by state (Delaware LLC: June 1; California: $800 minimum) | Loss of good standing, administrative dissolution |
| Registered agent renewal | All companies | Annual | Service of process not received, administrative dissolution |
| Payroll taxes (Form 941) | Companies with U.S. employees | Quarterly | Trust fund recovery penalty — personal liability |
| Sales tax | Sellers with nexus in a state | Monthly or quarterly by state | Back tax assessment plus penalties |
The calendar depends on your state, entity type and ownership structure. Manay CPA runs all of it from one place — bookkeeping, international tax filings and ongoing compliance — with a licensed CPA team.
Flexible Structure. Pass-Through Taxation. Zero Restrictions on Foreign Ownership.
The LLC is the most popular entity type for small businesses and international entrepreneurs entering the U.S. market. It offers personal asset protection, tax flexibility, and minimal operational formalities.
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Pass-through taxation — profits taxed only at the personal level (10%–37%)
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No board of directors or annual meeting requirements
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No restrictions on foreign ownership — ideal for non-U.S. residents
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Personal liability protection separates business debts from personal assets
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Can be single-member or multi-member with flexible profit-sharing
Built for Growth. Issue Stock. Attract Investors.
The C-Corp is the preferred entity for startups seeking venture capital, companies planning to go public, and businesses that need to issue multiple classes of stock. It’s a separate legal entity with the strongest liability protections.
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Flat 21% federal corporate tax rate on profits
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Can issue common and preferred stock to raise capital
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Preferred by VCs, accelerators, and institutional investors
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Subject to double taxation: corporate profits + shareholder dividends
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Requires board of directors, corporate minutes, and formal governance
Corporate Structure. Pass-Through Tax Benefits. Self-Employment Savings.
The S-Corp election combines the liability protection of a corporation with the tax efficiency of pass-through taxation. Owners can reduce self-employment tax by splitting income between salary and distributions.
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Pass-through taxation — no corporate-level tax, avoids double taxation
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Self-employment tax savings through salary/distribution split
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Restricted to U.S. citizens and resident aliens only
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Maximum 100 shareholders; no foreign or entity ownership
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Requires reasonable salary, board meetings, and corporate minutes
Who We Serve
We have been partnering with our clients since 2001.
International Entrepreneurs
Launching into the U.S. from abroad? We understand foreign ownership rules, non-resident EIN timelines, and treaty-based tax obligations.
Growth-Stage Startups & E-Commerce
From Amazon sellers to SaaS founders — we set up entity structures that account for multi-state nexus, investor readiness, and sales tax compliance.
stablished Businesses Expanding to the U.S.
Already operating abroad? We handle subsidiary formation, foreign qualification, and ongoing U.S. compliance for your stateside operations.
Business Formation Services for Every Entrepreneur
End-to-end company formation in the USA — from entity selection to tax setup and ongoing compliance.
CPA-Guided Entity Selection
Our licensed CPAs analyze your business model, income projections, and residency status to recommend the right entity. No guesswork.
CPA-Guided Entity Selection
Our licensed CPAs analyze your business model, income projections, and residency status to recommend the right entity. No guesswork.
Tax-Optimized State Filing
Delaware, Wyoming, Florida, or your home state? We match you to the jurisdiction that minimizes costs and maximizes compliance.
LLC Formation
Flexible structure with pass-through taxation and liability protection. Ideal for startups, freelancers, and small businesses seeking simplicity.
C-Corp Formation
The preferred entity for venture-backed startups and companies planning to issue stock. We handle Articles of Incorporation and all state filings.
EIN & Federal Tax ID
Your Employer Identification Number is required for banking, hiring, and tax filing. We manage the complete IRS application process.
Registered Agent Service
A Registered Agent receives legal and government documents on your behalf. Our team keeps your business in good standing across all 50 states.
End-to-End Compliance SupportOperating Agreement & Bylaws
We draft your Operating Agreement (LLC) or Corporate Bylaws (Corp) — defining ownership, management, and member responsibilities.
Compliance Calendar Setup
Never miss a deadline. We configure your annual report dates, tax filing dates, franchise tax due dates, and all state-specific requirements.
- Schedule a Free Strategy Call
Let Our CPA Team Build Your Formation Roadmap — Tailored to Your Business Goals
Forming Your Company with a Georgia CPA
Entity choice, EIN, state registrations and the first year of filings — we walk owners through all of it from our Marietta, GA headquarters in Cobb County and our Atlanta, GA office. We form companies in every state, not only Georgia.
MANAY CPA PLATFORM
Post-Formation Services
Formation is just the beginning. Manay CPA supports your business at every stage — from your first transaction to your annual tax return.
Stay tax-ready all year, not just in April
Cloud-based financial tracking with categorized transactions and monthly statements — prepared by our accounting team so your books are always clean and audit-ready.
- Multi-state filing support across all 50 states, including complex returns
- Financial reports delivered on schedule — P&L, balance sheet, and cash flow
Explore bookkeeping services →
File with confidence, backed by a licensed CPA
Federal and state tax return preparation for LLCs, C-Corps, and S-Corps — filed accurately and on time by our in-house CPA team.
- Target the right customers with the most relevant message
- Proactive tax planning to minimize liabilities before the filing deadline
Explore tax filing services →
Multi-state sales tax, handled from registration to filing
If you sell products or services across state lines, sales tax compliance is mandatory. We manage nexus analysis, state registrations, and periodic filings.
- Nexus determination to identify exactly where you owe sales tax
- Automated filing schedules so you never miss a state deadline
Explore sales tax services →
Hire in the U.S. without the compliance headaches
Employee onboarding, payroll processing, W-2/1099 preparation, and workers’ compensation setup — everything you need to build a U.S.-based team.
- End-to-end payroll management with federal and state tax withholdings
- HR compliance support including employee handbooks and benefit administration
Explore payroll & HR services →
Never fall out of good standing
Annual reports, franchise tax filings, BOI/FinCEN reporting, and Registered Agent service — we track every deadline so your business stays compliant.
- Full compliance calendar managed by your dedicated CPA point of contact
- BOI Report filing and state annual report submissions handled on your behalf
Built for founders who operate across borders
ITIN applications, international tax treaty guidance, and non-resident EIN processing — tailored support for entrepreneurs outside the United States.
- ITIN application management with full IRS documentation support
- Cross-border tax planning aligned with U.S. treaty obligations
FAQ
Frequently Asked Questions
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You should consider adopting any marketing automation tool that will improve processes and drive revenue for your business. Make sure you find ones suited to your needs. For example, B2B and B2C businesses may benefit from different marketing automation software.