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Learning Center.

Every guide, calculator, and tool from File.Business in one place. Updated regularly. Free to use.

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SOC 2 Type II · 2025 report 4.9 · 8,200+ reviews E&O Insured · carrier on request 51 Jurisdictions 220,000+ Formed
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Glossary terms
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In-depth guides
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Calculators
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Industry verticals

Foundation

Start here. Definitional guides for every term you need to know.

What is an LLC?Definition + when to form→ What is an EIN?Federal tax ID for entities→ What is a Registered Agent?Required role explained→ What is an Operating Agreement?Internal LLC governance→ What are Articles of Organization?LLC formation document→ What is BOI reporting?FinCEN beneficial ownership→ Single-Member LLCSolo founder structure→ Multi-Member LLCTwo+ owner structure→

Comparisons

LLC vs other entity types and structures.

LLC vs Sole ProprietorLiability and tax differences→ LLC vs PartnershipStructure comparison→ LLC vs Inc / CorporationWhen to use which→ DBA vs LLCFictitious name vs entity→ S-Corp vs C-CorpTax classification choices→ Nonprofit vs For-ProfitEntity type fork→

Tax guides

How LLC, S-Corp, and small business taxes actually work.

How LLCs Are TaxedDefault + elections explained→ LLC Tax ClassificationFour options + how to elect→ Quarterly Estimated TaxesSafe harbor + penalty math→ Self-Employment Tax15.3% breakdown + reduction→ Small Business Deductions50+ write-offs→ 1099 vs W-2Classification + audit risk→ Tax Deadlines 2026Every federal date→ Sales Tax NexusMulti-state compliance→

Funding + Equity

Raising capital, cap tables, and founder equity.

How to Raise VCDilution math + stages→ SAFE Notes ExplainedY Combinator instrument→ Convertible NotesDebt that converts to equity→ Founder Equity SplitsThe conversation founders avoid→ Equity Vesting + Cliffs4-year, 1-year cliff + 83(b)→ Small Business LoansSBA, bank, online, lines→ Building Business CreditDUNS + Net-30 path→ Writing a Business PlanSBA template + lean canvas→

How-to guides

Operational guides for after formation.

How to Dissolve an LLCWithout leaving liability→ How to Add an LLC MemberOA amendment + tax change→ How to Convert LLC to CorpFor VC raise→ How to Move an LLCStatutory domestication→ How to Open Business BankingDocuments + bank choice→ How to Write an OARequired sections + templates→ How to Hire First EmployeeW-2 setup checklist→ How to Change RASwitching providers→ How to Get Business LicenseFederal/state/county/city→

Calculators + tools

Interactive tools to model decisions.

S-Corp Savings CalculatorSE tax savings at your income→ Formation Cost CalculatorReal cost by state + entity→ SE Tax Calculator2026 bracket math→ Entity Type Quiz5-question decision tree→ Business Name GeneratorIndustry × structure combinations→

Niche entity types

Specialized structures for specific use cases.

Series LLCMulti-property liability isolation→ PLLCLicensed professional LLCs→ Benefit CorporationFor-profit with social purpose→ Close CorporationSmall, restricted-share corp→ Holding CompanyMulti-entity ownership structure→ Anonymous LLCPrivacy-focused jurisdictions→

Industry verticals

Built for specific business types.

RestaurantsMulti-location + licensing→ EcommerceMulti-state sales tax stack→ Amazon FBABrand Registry + nexus→ Airbnb / STRPer-property LLCs + lodging tax→ Content CreatorsYouTube + podcasts + newsletters→ FreelancersSole prop to LLC migration→ International FoundersNon-US persons + US LLC→ InfluencersPersonal brand + privacy→ DropshippersMulti-state + supplier contracts→ PhotographersTalent releases + IP→ Tech / SaaSC-Corp + IP + sales tax→ ConstructionBonding + licensing→ HealthcareHIPAA + PLLC→ ConsultingS-Corp election timing→ TruckingDOT + IFTA + IRP→

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File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.