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This book is being authored by Keshav Lal CPA-NJ-USA. The purpose of this book is to discuss How to set up a business in the USA steps in a very simple and layman's language just to have some basic understanding of setting up a business in the USA. The topics of this book are from the thought process of the author's long experience and knowledge and will not support any legal content. Actually, each topic and term have vast and special rules, on how they should be treated, and a complete discussion is out of the scope of this book. This book is good only to get some knowledge in one place relating to setting up a business in the USA though has escaped several topics beyond the author's capacity and knowledge. Book is not a substitute for legal advice and readers are highly suggested to consult their professionals or explore for detailed, correct, and UpToDate information.