US States Business Formation Index — All 50 States & DC

Every US state and the District of Columbia sets its own filing fees, annual-report cadence, registered-agent rules, and franchise or income tax for businesses. The Secretary of State (or equivalent agency) handles formation paperwork; the state Department of Revenue handles ongoing tax. Federal-level requirements — an EIN, federal income tax election, and BOI reporting where applicable — are uniform across all states and are covered in our guides.

Use this index to compare any two states quickly. Most founders pick their home state (where they actually live and operate) because forming in a different state usually triggers foreign qualification in the home state — double the fees, double the annual reports. The famous "Delaware advantage" mostly applies to venture-backed C-Corporations; for solo LLCs, your home state is almost always the right choice.