What document must be filed to formally create a corporation?

The correct answer is the Articles of Incorporation, which is a fundamental document required to establish a corporation. This document serves as the official means of registering a corporation with the relevant governmental authority, typically a Secretary of State or a similar office, depending on the jurisdiction.

The Articles of Incorporation provide essential information about the corporation, such as its name, purpose, duration, and details about its initial directors and registered agent. The filing of these articles is a critical step in the corporation’s formation, as it grants the entity legal recognition and protection under corporate law.

Other documents, such as bylaws, corporate resolutions, or tax returns, do not serve this formal incorporation purpose. Bylaws outline the internal governance of the corporation but are not required for the creation process. Corporate resolutions are internal decisions made by the corporation’s board and are not a prerequisite for starting the corporation. Similarly, tax returns are financial documents that come into play once the corporation is operational but have no role in its initial creation.