A business wanting to incorporate must file articles of incorporation with:

Question

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Articles of incorporation must be filed with the state office dealing with incorporation as incorporation is governed by state law. The federal government does not handle incorporation directly, and local governments typically do not have jurisdiction over state-level corporate filings. While businesses may need to register with any state in which they do business, the initial filing of articles of incorporation typically only needs to be done once in the state of incorporation.

A Business Wanting to Incorporate Must File Articles of Incorporation