Sole Proprietorship
A straightforward starting point for one owner, but without a separate state-law entity. We help evaluate estimated taxes, recordkeeping, and when a formal entity may make sense.
Plan before you file
Your legal structure and tax treatment affect what comes next.
Choosing a business structure affects ownership, tax filings, payroll, recordkeeping, and future changes. We help entrepreneurs in Katy, Greater Houston, and nationwide understand the tax and accounting consequences before formation documents are filed.
An LLC is a legal structure created under state law. Its federal tax treatment is a separate decision: depending on its ownership and elections, an LLC may be treated as a disregarded entity, partnership, C corporation, or eligible S corporation.
Limited Liability Company
A flexible Texas entity that can have one or more members. We explain default federal tax treatment and the elections that may be available as the business grows.
Partnership
For businesses with multiple owners sharing profits and responsibilities. We help owners understand partnership tax reporting, capital accounts, and recordkeeping needs.
Corporation
A separate legal entity with corporate tax and governance considerations. We help compare C corporation treatment with eligible S corporation elections.
S Corporation Election
An eligible domestic entity may elect S corporation tax treatment. Eligibility, payroll, reasonable compensation, ownership, and filing deadlines should be reviewed before making the election.
Professional Entities
Doctors, dentists, attorneys, and other licensed professionals may need a professional entity and profession-specific filings. We coordinate tax planning with the client’s attorney and licensing requirements.
Formation support
From structure selection to a working financial system.
Entity and Tax-Structure Review
Compare ownership, expected income, payroll needs, tax reporting, and growth plans before choosing an entity and tax classification.
Texas Formation Filings
Assistance preparing formation information for LLCs and corporations, including ownership, governing authority, purpose, and registered-agent details.
Federal EIN Application
Apply for the Employer Identification Number used for federal tax filings, payroll, banking, and other business registrations.
Tax Accounts and Permits
Identify applicable federal and Texas registrations, including payroll accounts, sales-tax permits, and industry-specific requirements.
Accounting and Payroll Setup
Establish a chart of accounts, bookkeeping process, owner-payment procedures, payroll, and filing calendar from the beginning.
Changes, Elections and Closures
Support for S corporation elections, entity-classification changes, address and responsible-party updates, amendments, and tax-related closure steps.
Our process
A practical path from idea to operation.
Understand the business
Review the owners, services, expected revenue, employees, locations, financing, and long-term plans.
Compare structures
Discuss the tax and accounting implications of the structures and elections that fit the facts.
Complete registrations
Prepare the selected formation, EIN, tax-account, and permit information in the appropriate sequence.
Build the foundation
Set up books, payroll, payment practices, and a compliance calendar so the business starts organized.
International owners
Starting a U.S. business as a foreign national
Foreign ownership can add federal reporting, EIN, tax-classification, withholding, and banking considerations. We help international owners understand the tax and accounting requirements connected with forming and operating a U.S. business.
S corporation ownership is restricted: the IRS does not permit nonresident aliens to be shareholders. Ownership and U.S. tax-residency status should therefore be reviewed before an election is considered.
Entity formation is the beginning. The right bookkeeping, payroll, tax filings, and owner-payment process keep the business compliant after it opens.
Frequently asked questions
Business formation questions
Is an LLC the same as an S corporation?
No. An LLC is formed under state law. An S corporation is a federal tax election available only to an eligible domestic entity. An LLC may keep its default tax treatment or elect corporate treatment, depending on its circumstances and eligibility.
What is generally needed to form an LLC?
An LLC generally files a formation document with the appropriate state agency and provides information such as its legal name, registered agent and office, governing authority, purpose, and organizer. Filing requirements, terminology, fees, and registered-office rules vary by state.
Can a foreign owner apply for an EIN without a Social Security number?
The IRS provides Form SS-4 procedures for a responsible party who does not have and is ineligible to obtain an SSN or ITIN. The application method and required information depend on the applicant’s circumstances, so the formation and EIN sequence should be planned carefully.
Can a nonresident alien own an S corporation?
No. IRS eligibility rules prohibit an S corporation from having a nonresident-alien shareholder. Other entity and tax classifications may be available and should be reviewed based on the proposed ownership.
Does every new business need a sales-tax permit?
No. Registration requirements depend on what the business sells and where it operates or has tax obligations. Businesses selling taxable goods or services should review the applicable state and local rules before beginning operations.
What happens after the entity is formed?
The business may still need an EIN, tax registrations, licenses, bookkeeping, payroll, federal and state filings, and procedures for owner contributions, distributions, and reimbursements. Requirements depend on the entity, tax treatment, industry, and activities.
Does a CPA replace a business attorney?
No. We advise on tax classification, reporting, accounting, payroll, and financial considerations. Legal agreements, ownership rights, liability protection, and other legal questions should be addressed with a qualified attorney.
Ready to get started?
Build the financial foundation before your first filing deadline.
Schedule a consultation to discuss your owners, business activities, structure, tax treatment, and formation needs.
Official formation resources
Requirements can change. Review current guidance from the Texas Secretary of State, Texas Comptroller, and Internal Revenue Service.
This page provides general tax and accounting information and is not legal advice. Recommendations depend on each owner’s facts and should be coordinated with legal counsel when appropriate.