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In this tutorial, Andrew Ayers, a business law and estate planning attorney, explains the concept of articles of incorporation. When starting a business, one of the first steps is filing initial documents with the state, among which the articles of incorporation are typically required. This document serves to notify the state of the formation of a new company. It's important to note that these documents may have different names depending on the state. Additionally, entrepreneurs should contact the IRS to obtain an Employer Identification Number (EIN), a process that has become simpler and can now be done directly through the IRS website, as opposed to relying on accountants or attorneys in the past.