---
title: "Small Business Formation"
canonical: https://www.m-i-n-d.ai/minds/business-formation
jurisdiction: "US State + Federal"
last_verified: 2026-08-25
license: CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/
attribution: "Source: MIND (m-i-n-d.ai)"
---

# 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.