Article · 20 min read

Business taxes: A Stripe Atlas Guide

Stripe Atlas · Stripe Free Intermediate

For the US side of a two-entity setup, this is the canonical founder-facing reference on the EIN (your federal tax ID), federal corporate returns, state income tax where you have physical presence, and the sales tax nexus trap it flags as 'Here. Be. Dragons.' If you are an Indian founder standing up a Delaware C-corp to sell to US customers, this is the plain-English map of what the EIN unlocks and where nexus quietly creates filing obligations.

• The EIN identifies the company (not you) and is the US equivalent of getting your entity tax-ready; it gates banking, payroll, and federal filings.
• Sales tax nexus is the sharp edge: you can owe sales tax in any state where you have a connection (customers, employees, property), and states keep broadening the definition.
• Federal corporate tax (Form 1120) plus state income tax where you have presence is not a DIY job; the guide is explicit that you hire an accountant, and it is thin on state payroll registration so pair it with a state-specific payroll resource before your first US hire.