The date of incorporation refers to the date on which a company was legally formed. It is the date on which the founders filed the articles of incorporation with the secretary of state, which typically includes the name of the corporation, the business address, officer names, business purpose, and stock information. The filing date for the articles of incorporation is usually considered the companys incorporation date, but this must also account for processing time, which varies by state from one to two business days to a week or longer. It is possible to request a later effective date when filing the articles, such as if the founders want to submit their documentation in mid-December for a January 1 incorporation date. The incorporation date is important because it impacts the value of the business and its tax treatment.