Debra,

A corporation is formed by filing Articles of Incorporation with the Secretary of State (or in some states the department responsible for registering corporations), usually signed by an incorporator. Without knowing the state you conduct business in or the nature of the business itself, it’s hard to give you a direct answer as every state is different regarding fees and additional requirements.

I invite you to read our article about C-Corporations, where you will find general information on the process, as well as links to applications for registering in each state.