Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
How to Incorporate Your Business
Here is the typical procedure for incorporating a business:
- Choose a name and make sure it's available. Check with your secretary of state or other appropriate agency. Reserve the name if it's available. Have some other names ready just in case your primary name is not available.
- File Articles of Incorporation with the Secretary of State or Corporation Commission.
- File a Certificate of Disclosure (if required).
- Pay the state incorporation fee.
- Publish Articles of Incorporation in a publication of general circulation. Usually for about 3 consecutive issues in a newspaper of general circulation. The newspaper generally prepares an Affidavit of Publication and sends it to the incorporating agency in your state (for Arizona this would be the Corporation Commission).
- Pay the newspaper's publication fee.
- Hold a "meeting" to elect directors. An actual meeting may not necessarily have to be held. Check with your state.
- Prepare and retain appropriate documentation. Get a corporate records book to keep corporate documents.
- Issue capital stock to investors in exchange for money or property.
Important!
If audited or sued, an IRS agent or an attorney for a plaintiff may request to see certain corporate documents to determine whether you have been complying with state incorporation laws. If you have no such documentation (e.g., minutes of meetings, corporate resolutions, etc.) it could be asserted that a corporation does not actually exist and the business could lose its corporate status, leaving stockholders open to personal liability.
Four Options for Incorporating a Business
Do it yourself:
If you're a do-it-yourselfer, you can buy an incorporation kit, do the paperwork, provide the paperwork to the state for approval, pay their fee and pay the cost for publicizing your Articles of Incorporation in a publication of general circulation for a few weeks, and you're done.
You can also find incorporation software online. Buy a how-to-incorporate book at a bookstore that applies to your state. These books are pretty good. They provide the instructions, tear-out forms and even the stock certificates and corporate seal.
Use an Online Incorporation Service:
online incorporation service are inexpensive and will walk you through the process. Check their reviews first.
Use a Document Preparation Service:
A document preparation service is a good choice for someone who doesn't want to go the do-it-yourself route or feel comfortable going online and would rather be face-to-face contact with someone who can answer questions. These services are generally less expensive than an attorney.
Use an Attorney:
Finally, if none of the above options are appealing, or if your situation is complex, use an attorney.