Key Documents to Retain When Registering a Company in the U.S. In-Depth Analysis!

Registering a Company in the U.S. A Critical Step for Business Expansion

Registering a company in the United States is a vital step for many entrepreneurs and business leaders seeking to expand their operations globally. As Sino-U.S. trade and economic exchanges resume and the global market increasingly recognizes the U.S. business environment, more and more Chinese companies are choosing to establish entities in the U.S. to access international markets, enhance brand visibility, or prepare for financing. However, registering a company is only the beginning-ongoing compliance and proper documentation are equally crucial.

This article explores, from a practical perspective, the essential documents that must be retained after registering a company in the U.S., helping investors avoid risks and ensure long-term, stable growth.

I. Company Registration Documents The Foundation of Formation and Compliance

The first step in registering a company in the U.S. is submitting the necessary documents to the Secretary of State’s office in the chosen state. These typically include the company name, registered address, articles of incorporation, company type e.g., LLC, C-Corp, S-Corp, and the registered agent's information. These documents form the legal basis of the company and must be carefully preserved.

Delaware, one of the most popular states for company registration, offers a mature corporate legal system that attracts a large number of businesses. According to the 2025 Delaware Corporate Law Annual Report, over 60% of publicly traded companies and more than half of all startups in the U.S. are incorporated there.

Regardless of the state in which a company is registered, all original documents and confirmation letters submitted during the registration process should be archived for future reference or audits.

II. Tax Documents The Core of U.S. Tax Compliance

Tax compliance is a top priority for companies operating in the U.S. Essential tax documents that must be retained include

Federal Tax ID EIN Issued by the Internal Revenue Service IRS, this unique identifier is used for tax reporting and opening bank accounts.

Annual Tax Returns Depending on the company structure, different forms are required, such as Form 1120 for C Corporations, Form 1120S for S Corporations, and Form 1065 for partnerships.

Financial Statements Including balance sheets, income statements, and cash flow statements-these are crucial for tax filings and financing.

Invoices and Receipts All business-related invoices, contracts, and payment records should be retained for at least seven years for IRS review.

In 2025, the IRS intensified its scrutiny of foreign companies operating in the U.S., particularly those using U.S. subsidiaries for profit shifting. Maintaining complete tax records is not only a compliance requirement but also a key means of self-protection.

III. Bank and Financial Records Ensuring Legal Financial Flow

Opening a corporate bank account is a prerequisite for conducting business in the U.S. Banks typically require documents such as the articles of incorporation, EIN, director identification, and shareholder structure. After opening the account, all related bank statements, transfer records, credit card statements, and loan agreements should be systematically archived.

In recent years, U.S. financial regulators have strengthened requirements for anti-money laundering AML and know-your-customer KYC procedures. For example, in 2025, the U.S. Treasury’s Financial Crimes Enforcement Network FinCEN introduced new rules requiring companies to disclose beneficial ownership information. This means businesses must not only maintain internal financial records but also retain documents related to shareholders, directors, and executives.

IV. Operational and Legal Documents Ensuring Corporate Governance Compliance

To operate a company in the U.S., it is also essential to maintain a set of legal and operational documents to ensure transparent and compliant governance

Articles of Incorporation and Bylaws/Operating Agreement These outline the governance structure, shareholder rights, and director responsibilities.

Board and Shareholder Meeting Minutes Including notices, minutes, and voting records that demonstrate the legality of corporate decisions.

Employee Contracts and Payroll Records Such as employment contracts, pay stubs, and social security contribution records-particularly relevant for companies hiring in the U.S.

Intellectual Property Documents Including trademark certificates and patent applications, which protect intangible assets.

In 2025, California passed a new law requiring all companies operating in the state to submit employee compensation data regularly to promote pay equity. This indicates that as regulatory policies across the U.S. become more detailed, companies must maintain more comprehensive and systematic operational records.

V. Change and Dissolution Records Documenting the Company’s Full Lifecycle

During operations, companies may undergo changes such as shareholder shifts, director replacements, address changes, mergers, or spin-offs. Each change should be accompanied by formal legal documents and filing records. If a company plans to close in the future, documents such as liquidation records, tax clearance certificates, and debt settlement records must also be retained.

In 2025, a Chinese tech company faced significant delays and tax risks when closing its Silicon Valley subsidiary due to incomplete historical documentation. This case serves as a reminder that all key change records throughout a company’s lifecycle should be properly archived.

Conclusion

Registering a company in the U.S. is a comprehensive process, and the management and preservation of documents are integral to its success. From registration files to tax records, from bank transactions to legal documents-each piece may play a critical role when needed. As the U.S. regulatory environment becomes increasingly stringent, companies must establish robust document management systems to ensure compliance and sustainable growth.