LLC & Business Formation Guidance
Forming and maintaining an LLC involves both federal tax considerations and state-level compliance requirements. Below are strong, credible resources to help new business owners — especially young entrepreneurs with side businesses — understand the steps and obligations involved.
Download our free Texas LLC Startup & Tax Compliance Checklist to understand the steps, tax requirements, and recordkeeping basics for new business owners.
Federal (IRS) — Business Structure & Tax Basics
IRS Business Structures Overview — Learn about the main types of business entities (sole proprietorship, partnership, corporation, LLC) and how an LLC fits into federal tax classification.
https://www.irs.gov/businesses/small-businesses-self-employed/business-structures
IRS Small Business & Self-Employed Tax Center — A hub for federal tax topics that matter to side business owners and small LLCs, including recordkeeping, self-employment taxes, and federal filing requirements.
https://www.irs.gov/businesses/small-businesses-self-employed
IRS Small Business Forms & Publications (Business Tax Guidance) — Download forms and official IRS publications relevant to small businesses and self-employed individuals.
https://www.irs.gov/Businesses/Small-Businesses-%26-Self-Employed/Small-Business-Forms-and-Publications
IRS Publication 3402: Taxation of Limited Liability Companies — Explains how LLCs are treated for federal tax purposes, including default classifications and options.
https://www.irs.gov/publications/p3402
Texas State — LLC Formation & Ongoing Compliance
Texas Secretary of State – Certificate of Formation (LLC) — The official form for creating your LLC in Texas. Filing this form with the Texas Secretary of State (typically online or by mail) legally establishes your LLC.
https://www.sos.texas.gov/corp/forms/205_boc.pdf
Texas Franchise Tax & Public Information Report (PIR) — Once your LLC is formed, you must file a Public Information Report (PIR) annually with the Texas Comptroller of Public Accounts. Even if no tax is owed, filing this state report is a compliance requirement.
https://comptroller.texas.gov/taxes/franchise/pir-oir-filing-req.php
(Note: Texas currently requires a PIR every year for LLCs, even if they do not owe franchise tax. )
Starting and maintaining an LLC means following both federal and state rules. The following links will take you to official IRS and Texas government resources that explain business tax structures, federal filing requirements, how to form your LLC in Texas, and what ongoing state filings you must complete to stay in good standing.
