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The first step in forming a legal business structure is to fill out and file the Articles of Incorporation. This is a two-page document that provides all the necessary information about the business. The Articles can be filed in any state, each with its own requirements and filing fees. In the document, the business name is inserted at the top, followed by the type of corporation it is (AC, S, non-profit, etc). Let's now go over a sample Articles of Incorporation to better understand the process.