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In this tutorial, Andrew Ayers explains the importance of articles of incorporation for new businesses. He emphasizes that filing these initial documents with the state is a crucial step when starting a company, as it notifies the state of your business formation. While the name may vary by state, the articles of incorporation serve a basic function. Additionally, he advises new business owners to obtain an Employer Identification Number (EIN) from the IRS, which has become a simpler process that can now be done online at irs.gov, contrasting it with the more complicated methods of the past that required accountants or attorneys.