If a corporation is the chosen entity, the basic steps are to choose the state of incorporation, file electronic articles of incorporation with the appropriate secretary of state, obtain an EIN number from the IRS and file any appropriate tax election, create by-laws, have an initial meeting of the founders/incorporators to adopt the by-laws, approve and adopt pre-incorporation actions, elect the board, appoint officers, distribute shares, allocate responsibilities, create and open bank accounts, obtain and recognize ownership contributions, create and execute a shareholder agreement and other appropriate documents (such as NDAs, non-competes, assignment of IP, employment agreements, etc.) and begin operations.