# Small Business Formation > US small business formation compliance: state secretary-of-state entity filing rules for LLCs, corporations, and partnerships, IRS entity classification (check-the-box) and EIN guidance, and SBA startup and loan program guidance — grounded exclusively in state secretary-of-state publications, irs.gov, and sba.gov. License: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/) · Source: MIND (m-i-n-d.ai) Hub: https://www.m-i-n-d.ai/minds/business-formation