<human>:  What are the legal requirements for creating a corporation in the US?
<bot>: The legal requirements for forming a corporation in the US vary from state to state, but generally they include selecting a name and registering the business with the state, filing articles of incorporation, obtaining a federal employer identification number (EIN) from the IRS, creating corporate bylaws, obtaining any necessary licenses or permits, and appointing directors. Once the corporation is formed, the owners must follow all applicable laws and regulations, including filing taxes and filing annual reports.