The US has no federal company registry — you incorporate in a state. The two common vehicles are the LLC (limited liability company, flexible and popular for SMEs) and the C-corporation (favoured by venture investors).
Choose the state
You can form in your operating state, or in a state chosen for its law — Delaware is the default for corporations and venture deals, while others form an LLC in their home state to avoid extra fees. Each state has its own rules and annual costs.
File and appoint a registered agent
You file Articles of Organization (LLC) or Articles of Incorporation (corp) with the state’s Secretary of State, and must appoint a registered agent with a physical address in that state. There is no minimum capital.
EIN and internal documents
Obtain an EIN from the IRS (foreign founders without an SSN can still get one), and put an operating agreement (LLC) or bylaws (corp) in place. Watch for franchise tax and annual reports — Delaware, for example, charges both.
For foreign founders
Non-residents can own US companies, but the US bank account and tax treatment (including potential withholding) are the real hurdles. A verified US colleague — admitted in the relevant state — can confirm the right structure and filings.
State rules and tax treatment vary widely — verify with admitted US counsel for your chosen state.