01
What to confirm before filing
Confirm entity type, owners, management, name, business activity, registered agent, and any in-state address requirements. An LLC and a corporation have different governance, tax elections, and recurring filings; first-year price alone is not a sound basis for choosing.
Secretary of State entity status and Comptroller tax status are separate records and should both be checked for good standing.
02
Ongoing state compliance
There is no ordinary Secretary of State annual-report fee, but annual franchise-tax information and a public information report are generally filed with the Comptroller; tax may be zero below the no-tax-due threshold. Confirm on the state website before filing. Annual franchise-tax filings are generally due by May 15.
03
E-commerce and sales tax
Cross-border sellers should test economic nexus using sales, transactions, inventory, and marketplace collection records. Franchise-tax thresholds and sales-tax economic-nexus thresholds are different tests.
04
Federal tax and foreign ownership
State formation does not replace federal tax filing. A U.S. entity with foreign ownership may involve an EIN, Form 1120, Form 5472, Form 1065, withholding, or information returns. The applicable filing depends on tax classification, ownership, transactions, and operating facts.
05
How ABS can help
ABS can organize state formation records, coordinate registered-agent service, build annual-report and state-tax calendars, and support e-commerce bookkeeping, federal and state returns, and IRS or state notice intake. Scope and pricing are confirmed in writing after the facts are reviewed.