How to Start a Business in 2026: The Complete US Step-by-Step Guide

This guide is for anyone in the United States turning an idea into a real, legal business, whether that's a side hustle selling online, a consulting practice or a shop with a lease. It walks through the twelve things you actually have to do, in the order that saves money: test the idea, budget, pick a structure, register with your state, get a tax ID, licences, a bank account, taxes, insurance, hiring paperwork and funding. Every fee, threshold and deadline was checked against IRS, SBA, FinCEN and state sources in October 2026, and each step links to our deeper guide on that topic.

Quick answer

To start a business in the US, validate demand first, then choose a structure (sole proprietorship, LLC or corporation), register with your Secretary of State if you form an LLC or corporation, get a free EIN from the IRS, apply for state and local licences, open a separate bank account, and set up taxes and insurance before your first sale. Registration is cheap; the real costs are licences, insurance, inventory and the taxes you owe on profit.

• LLC state filing fees run $35 – $500; a sole proprietorship needs no state filing

• An EIN from IRS.gov is Free ($0) and issued online the same day

• BOI reporting to FinCEN: Not required for US-formed companies

• Pay quarterly estimated tax once you expect to owe $1,000 or more

• You can deduct up to $5,000 of start-up costs in your first year

Step 1: Validate the idea before you spend on paperwork

Most failed startups don't fail because of a missing licence; they fail because not enough people pay. So the first step costs time, not money. Write one sentence describing who your customer is and the problem you solve, then go and find 15 to 20 of those people. Ask what they currently use, what they pay and what annoys them. Don't pitch; listen.

Next, check the competition. Search Google Maps, Amazon, Etsy or Yelp for what you plan to sell in your area and note three competitors' prices, reviews and gaps. If nobody sells it, that may mean no demand rather than an opportunity. If many sell it, look for a niche they serve badly, such as faster delivery, a specific neighborhood or a customer segment they ignore.

The strongest validation is money. Offer a pre-order, a paid pilot or a small first batch at a farmers market before you lease space or buy equipment. A designer can land two paying clients as a freelancer before forming anything. A food maker can test recipes at a weekend market (under your state's cottage food rules) before investing in a food truck. If you can't get a handful of strangers to pay, change the offer before you change your legal status.

Step 2: Write a simple plan and a startup budget

You don't need a 40-page business plan unless you're applying for a bank or SBA loan. You do need one page that answers: what you sell, to whom, at what price, how customers find you, what it costs to start and when you break even. Our business plan generator builds that outline, and the food truck business plan guide shows a complete worked example if you need the full version for a lender.

Your budget should separate one-time startup costs from monthly running costs. Startup costs include state filing fees, licences and permits, equipment, initial inventory, a website, deposits on a lease and professional fees. Monthly costs include rent, software, insurance premiums, marketing, loan payments and your own living expenses until the business pays you. Put both into the startup cost calculator, then use the break-even calculator to see how many sales a month you need to cover them.

Startup spending also has a tax angle. Under Section 195, the IRS lets you deduct up to $5,000 of start-up costs (and separately up to $5,000 of organizational costs for an LLC or corporation) in the year the business begins. That allowance shrinks dollar for dollar once start-up costs pass $50,000, and whatever you can't deduct is amortized over 180 months. Keep receipts from day one, including market research and travel to meet suppliers, because those count.

Step 3: Choose your business structure

Your structure decides who is liable for business debts, how profit is taxed and how much paperwork you'll have. Most small businesses choose between four options.

The four common business structures

	Sole proprietorship	Single-member LLC	Multi-member LLC / partnership	Corporation (C or S)
State filing	None (DBA if you use a trade name)	Articles of organization	Articles + operating agreement	Articles of incorporation
Personal liability	Unlimited	Generally protected	Generally protected	Generally protected
Default federal tax	Schedule C on your 1040	Schedule C (disregarded entity)	Form 1065 partnership return	Form 1120 at 21%, or 1120-S if S corp elected
Self-employment tax	On all net profit	On all net profit	On partners' shares	Only on salary (S corp)
Typical cost to form	$0	$35 – $500	$35 – $500	Similar to LLC, plus more formalities

State filing

Sole proprietorship

None (DBA if you use a trade name)

Single-member LLC

Articles of organization

Multi-member LLC / partnership

Articles + operating agreement

Corporation (C or S)

Articles of incorporation

Personal liability

Sole proprietorship

Unlimited

Single-member LLC

Generally protected

Multi-member LLC / partnership

Generally protected

Corporation (C or S)

Generally protected

Default federal tax

Sole proprietorship

Schedule C on your 1040

Single-member LLC

Schedule C (disregarded entity)

Multi-member LLC / partnership

Form 1065 partnership return

Corporation (C or S)

Form 1120 at 21%, or 1120-S if S corp elected

Self-employment tax

Sole proprietorship

On all net profit

Single-member LLC

On all net profit

Multi-member LLC / partnership

On partners' shares

Corporation (C or S)

Only on salary (S corp)

Typical cost to form

Sole proprietorship

$0

Single-member LLC

$35 – $500

Multi-member LLC / partnership

$35 – $500

Corporation (C or S)

Similar to LLC, plus more formalities

A sole proprietorship exists automatically when you do business alone without filing anything. It's free and simple, but you are the business: if it's sued or can't pay a supplier, your personal savings and home are exposed. It suits low-risk service work and testing an idea.

An LLC is the default choice for most small businesses once there's real money or risk involved. It's taxed exactly like a sole proprietorship (or partnership) unless you elect otherwise, but creditors of the business generally can't reach your personal assets if you keep the business and personal finances separate. Our LLC vs sole proprietorship guide has a simple test for when the switch pays off.

A corporation makes sense if you plan to raise venture capital (investors usually want a Delaware C corporation) or issue stock options. For most owner-operators, an LLC that later elects S corporation tax status gives the same payroll-tax savings with less formality. That election usually starts to pay once profit is well above a reasonable salary; the LLC vs S corp guide works through the numbers.

Step 4: Pick a name and register with your state

Your name has to be distinguishable from other entities registered in your state, and ideally free as a domain and on social media. Brainstorm with the business name generator, then check availability with the LLC name checker and your Secretary of State's database. Search the USPTO trademark database too: a state registration doesn't give you trademark rights, and using a name someone has trademarked can force an expensive rebrand later.

If you're a sole proprietor using any name other than your own legal name, you'll usually file a DBA ("doing business as") with your county or state. LLCs that trade under a different brand file one too. Our DBA guide lists the filing offices and fees in six states, including California's newspaper publication rule.

To form an LLC or corporation, file articles of organization (or incorporation) with the Secretary of State in the state where you'll operate. You'll need a registered agent with a physical address in that state; you can act as your own if you live there. Forming in Delaware or Wyoming rarely helps a local business, because you'll still have to register as a "foreign" entity, and pay fees, in the state where you actually work.

First-year state cost to form an LLC in four big states

State	Filing fee	Ongoing state cost	Watch out for
Texas	$300	Franchise tax report by May 15; no tax below $2.65 million revenue	Public Information Report still required
California	$70	$800 minimum annual tax	First payment due about 3½ months after filing
Florida	$125	$138.75 annual report by May 1	$400 late fee after May 1
New York	$200	Biennial statement	Newspaper publication within 120 days, plus $50 certificate

Texas

Filing fee

$300

Ongoing state cost

Franchise tax report by May 15; no tax below $2.65 million revenue

Watch out for

Public Information Report still required

California

Filing fee

$70

Ongoing state cost

$800 minimum annual tax

Watch out for

First payment due about 3½ months after filing

Florida

Filing fee

$125

Ongoing state cost

$138.75 annual report by May 1

Watch out for

$400 late fee after May 1

New York

Filing fee

$200

Ongoing state cost

Biennial statement

Watch out for

Newspaper publication within 120 days, plus $50 certificate

The full state-by-state process, including registered agents and operating agreements, is in our LLC registration guide.

BOI reporting: no longer required for US-formed companies

If you read older startup guides, you'll see warnings about filing a beneficial ownership information (BOI) report with FinCEN within 90 days of forming. That rule no longer applies to US businesses. FinCEN's interim final rule of March 26, 2025 limited BOI reporting to companies formed under foreign law, and on August 11, 2026 FinCEN announced a final rule that makes the exemption for US companies permanent. If you formed your LLC or corporation in any US state, there's nothing to file. Scammers still send official-looking letters demanding BOI "compliance fees"; ignore them.

Step 5: Get your EIN and state tax accounts

An Employer Identification Number is your business's federal tax ID. You need one if you form a multi-member LLC or corporation, hire employees, or file certain excise or pension returns. A single-member LLC with no employees can technically use the owner's Social Security number for income tax, but banks almost always ask for an EIN to open a business account, and giving clients an EIN instead of your SSN on a Form W-9 protects you from identity theft.

The EIN is Free ($0) on IRS.gov and is issued at the end of the online session. Apply only after your LLC or corporation has been approved by the state, so the legal name matches exactly. Our EIN application guide covers the online hours, the fax and mail routes for non-US owners, and how to fix a mistake.

Then register with your state's revenue department if you'll sell taxable goods or services (for a sales tax permit), and with the state workforce agency before you pay your first employee (for state unemployment insurance and withholding). Many states use a single online business registration portal for all of these.

The registration order that avoids rework

Step 1

State approves LLC

Step 2

EIN on IRS.gov

Free ($0), same day

Step 3

State sales tax permit

Step 4

City / county licence

Step 5

Bank account

Step 6

Employer accounts

before first payroll

Step 6: Apply for licences and permits

Almost every business needs at least one licence, but which ones depends on what you do and where. At the federal level, only regulated activities need a licence: alcohol, firearms, aviation, commercial fishing, broadcasting and similar. Most businesses deal only with state and local requirements.

At the state level, expect a sales tax permit if you sell taxable goods, plus a professional or occupational licence for trades such as contracting, cosmetology, real estate or health care. Washington State, for example, requires a business licence once you earn $12,000 a year or more. Locally, your city or county may require a general business licence or tax registration, a zoning approval or certificate of occupancy for a premises, a health permit for food, and a home occupation permit if you'll see customers at home.

Check zoning before you sign a lease, not after: a landlord's word that a unit "is fine for retail" doesn't bind the city. Our business licences guide has the federal list, state examples with fees in California, Texas, New York and Washington, and the questions to ask your city's business office.

Step 7: Open a business bank account and set up your books

Separate money is what makes an LLC's liability protection hold up. If you pay groceries from the business account or deposit client payments into your personal checking, a court can "pierce the veil" and treat the LLC as you. It also makes taxes cheaper and faster, because your bookkeeper (or software) only has to classify business transactions.

Most banks will ask for your EIN confirmation letter, your filed articles of organization, your operating agreement (for an LLC) and a government ID for every owner who signs. Some also want a DBA certificate if your brand name differs from your legal name. Compare monthly fees, free transaction limits, cash deposit fees if you take cash, and how well the account connects to your accounting software.

Pick a bookkeeping method on day one. Cash-basis accounting, where you record income when it arrives and expenses when you pay them, is simplest and allowed for most small businesses. Send professional invoices with clear terms (our invoicing guide shows what to include), and keep records for at least three years after you file the return they support, or four years for employment tax records, which is the IRS's general rule.

Paperwork to have ready before launch

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• Filed articles of organization or incorporation (or DBA certificate for a sole proprietor)
• Operating agreement or bylaws, signed by all owners
• EIN confirmation letter (CP 575) from the IRS
• State sales tax permit, if you sell taxable goods or services
• City or county business licence and any zoning or health permits
• Business bank account and a separate business card
• Insurance certificate (general liability at minimum)
• Bookkeeping software set up with your opening balance
• A folder for every startup receipt

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Step 8: Understand the taxes you'll owe

New owners are often surprised by the first tax bill, because no employer has been withholding anything. Here's what applies to the most common setup: a sole proprietor or single-member LLC taxed on Schedule C.

Income tax. Business profit flows onto your personal Form 1040 and is taxed at your normal rates of 10% – 37% federally, plus state income tax where it applies (state rates range from 0% – 13.3%; Texas and Florida have none). Many owners also qualify for the qualified business income deduction of up to 20% of that profit.

Self-employment tax. You pay both halves of Social Security and Medicare: 15.3% on 92.35% of net earnings, once net earnings reach $400. The Social Security part stops at the 2026 wage base of $184,500. You can deduct half of the self-employment tax when you calculate income tax.

Sales tax. If you sell taxable goods or services, you collect sales tax from customers and remit it to the state, often monthly or quarterly. Online sellers may owe it in other states once they pass those states' economic nexus thresholds.

Federal tax numbers for new owners (2026)

15.3%

Self-employment tax

on 92.35% of net earnings

$184,500

Social Security wage base

$1,000

Owe this or more? Pay quarterly

20%

QBI deduction (up to)

Worked example: a first-year freelance designer

Dana leaves her job in March to freelance as a single-member LLC in Texas. By December she has $60,000 of net profit. Her self-employment tax is $60,000 × 92.35% × 15.3% = $8,477.73. Half of that, $4,238.87, is deductible. As a single filer with no other income, she then subtracts that deduction, the $16,100 standard deduction and her qualified business income deduction, leaving about $31,700 of taxable income and roughly $3,500 of federal income tax. Her total federal bill is therefore around $12,000, about 20% of profit, and Texas has no personal income tax. In a state with income tax, or with a higher profit, the share climbs, which is why a common rule of thumb is to move 25–30% of every payment into a separate tax savings account.

Quarterly estimated tax

Because nobody withholds from Dana's income, she must pay estimated tax during the year using Form 1040-ES once she expects to owe $1,000 or more. For the 2026 tax year the four installments are due April 15, June 15 and September 15, 2026, and January 15, 2027. Corporations pay estimates once they expect to owe $500.

You avoid an underpayment penalty if your payments cover at least 90% of this year's tax or 100% of last year's tax (110% if last year's adjusted gross income was over $150,000). In the first year, the prior-year safe harbor is often the easiest: if you were an employee last year with a small tax bill, paying 100% of that amount in four installments protects you even if the business does well. The full calendar, the $2,000 Form 1099-NEC threshold for payments you make to contractors, and the deductions that cut the bill most are in our small business tax filing guide.

Step 9: Get business insurance

Insurance is what keeps one bad day from ending the business. The SBA groups policies into two kinds: the ones the law requires once you have employees, and the ones that are optional but usually wise.

Once you hire, state law generally requires workers' compensation and unemployment insurance, and a handful of states (including California, New York, New Jersey, Hawaii and Rhode Island) run mandatory disability or paid-leave programs funded through payroll. Texas is the exception on workers' comp: private employers there can choose not to carry it, but "non-subscribers" must notify employees and the state and lose important legal defenses if a worker sues.

Optional but common coverage includes general liability (customer injuries and property damage), professional liability or errors and omissions (for consultants, designers and other advisers), product liability (if you make or sell goods), commercial property and commercial auto. A business owner's policy bundles general liability and property at a lower price. If you work from home, your homeowner's policy probably excludes business equipment and client injuries; ask about a home-business rider. Many leases and client contracts require a certificate of insurance before you start, so get quotes during Step 6, not after you sign.

Step 10: Protect your ideas and set up contracts

Even a one-person business signs contracts: client agreements, supplier terms, a lease, a website's terms of service. Use written agreements that state the scope of work, price, payment terms, who owns what you create, and how either side can end the deal. When you share a business plan, recipe, code or customer list with a potential partner, manufacturer or freelancer, a non-disclosure agreement keeps it confidential.

If you'll pay other people, decide early whether they're contractors or employees, because getting it wrong is expensive. Contractors control how they do the work and invoice you; employees work under your direction and go on payroll. Our 1099 vs W-2 guide explains the IRS test, the stricter California ABC test and the cost difference. Collect a W-9 from every contractor before the first payment.

Step 11: Hiring your first employee

Hiring triggers a short but strict list of duties. Before the first paycheck, register with your state for withholding and unemployment insurance, and get workers' compensation in place (except where your state lets you opt out). Then, for each new hire:

First-hire paperwork, in order

1. 1

   Form I-9 on day one

   The employee completes Section 1 by their first day of work. You examine their identity and work-authorization documents and complete Section 2 within 3 business days. Use the current 01/20/25 edition and keep it on file; don't send it to USCIS.

   USCIS Form I-9
2. 2

   Form W-4 and state withholding form

   The employee tells you how much federal income tax to withhold; most states with an income tax have their own form.

3. 3

   Report the new hire

   Send the employee's name, address, SSN and start date plus your EIN to your State Directory of New Hires within 20 days of hire. Some states require it sooner.

   New hire reporting (HHS)
4. 4

   Run payroll and deposit taxes

   Withhold income tax and the employee's 7.65% for Social Security and Medicare, match it, deposit on schedule and file Form 941 quarterly and Form 940 for federal unemployment each year.

5. 5

   Post the required notices

   Federal and state labor-law posters (minimum wage, OSHA, anti-discrimination) go where employees can see them, or electronically for remote staff.

A payroll service usually costs less than one late-deposit penalty. Remember that from 2026 you also issue W-2s by January 31 to every employee, and 1099-NECs to contractors you paid $2,000 or more.

Step 12: Fund the business

Most small businesses start on the owner's savings, revenue from early customers and help from family. Outside money usually comes later, once you have sales to show. Match the source to what you need it for.

Personal savings and early revenue keep you in control and cost nothing in interest. Friends and family can work if you put the terms in writing: is it a loan with a repayment schedule or an equity stake?

SBA-backed loans are bank loans that the SBA partly guarantees. Microloans of up to $50,000 come from nonprofit intermediaries and are the most realistic SBA option for a brand-new business. 7(a) loans go up to $5 million, but lenders expect a business plan, good personal credit, collateral where available and, for a start-up, an equity injection of at least 10% of total project cost. SBA's current rules also require every owner to be a US citizen or national. See SBA loan requirements for who qualifies and the SBA 7(a) loan guide for rates and fees.

A business line of credit smooths uneven cash flow once you have some revenue history; our line of credit guide compares secured, unsecured and SBA CAPLines options. Grants exist but are narrower than social media suggests: they're mostly SBIR/STTR research awards, USDA rural programs and local or state economic-development grants. Read small business grants before paying anyone who promises "free government money." Investors fit businesses that can grow fast enough to return many times their money; they'll judge you on growth and margins, and many use EBITDA to value you, as explained in our EBITDA guide.

Funding options for a new business

Source	Typical size	Best for	Catch
Savings and revenue	Whatever you have	Testing and early growth	Limits how fast you grow
SBA microloan	Up to $50,000	Start-ups, equipment, working capital	Rates typically 8%–13%
SBA 7(a) loan	Up to $5 million	Expansion, real estate, buying a business	Plan, credit and 10% of total project cost equity for start-ups
Line of credit	Varies by lender	Uneven cash flow	Usually needs revenue history
Grants	Program-specific	Research, rural or local programs	Competitive and narrow
Investors	Varies	Fast-growth companies	You give up ownership

Savings and revenue

Typical size

Whatever you have

Best for

Testing and early growth

Catch

Limits how fast you grow

SBA microloan

Typical size

Up to $50,000

Best for

Start-ups, equipment, working capital

Catch

Rates typically 8%–13%

SBA 7(a) loan

Typical size

Up to $5 million

Best for

Expansion, real estate, buying a business

Catch

Plan, credit and 10% of total project cost equity for start-ups

Line of credit

Typical size

Varies by lender

Best for

Uneven cash flow

Catch

Usually needs revenue history

Grants

Typical size

Program-specific

Best for

Research, rural or local programs

Catch

Competitive and narrow

Investors

Typical size

Varies

Best for

Fast-growth companies

Catch

You give up ownership

Starting an online business: what's different

An online business follows the same twelve steps, with a few twists. You don't need zoning for a storefront, but you may still need a city business licence and possibly a home occupation permit. Sales tax is more complex, because states can require you to collect once your sales into the state pass an economic nexus threshold, even if you've never been there. Marketplaces such as Amazon and Etsy collect and remit sales tax for you in most states, but you still owe income tax on the profit, and they'll send you a Form 1099-K once you pass $20,000 and more than 200 transactions.

If you plan to sell on a marketplace, our guides on how to sell on Amazon and how to sell on Etsy walk through every current fee so you can price for profit before you list.

Common mistakes new business owners make

• Forming an LLC before testing the idea. You pay filing fees and, in states such as California, an annual minimum tax of $800 whether you earn anything or not. Validate first.
• Mixing personal and business money. It weakens liability protection and turns tax time into a forensic exercise. Open the business account the week you form.
• Ignoring estimated tax. A first-year owner who saves nothing for taxes can face a five-figure bill in April plus an underpayment penalty.
• Assuming no licence is needed. Home-based and online businesses often still need a city licence or home occupation permit. Check before you launch.
• Paying for "required" filings that aren't. You don't need to pay a service to get an EIN (it's free), and US companies don't file BOI reports. Letters suggesting otherwise are usually scams.
• Calling workers contractors to save payroll tax. Misclassification brings back taxes, penalties and interest. When in doubt, check the rules first.
• Skipping insurance until a client asks. One uninsured slip-and-fall claim can cost more than years of premiums.

Official links

• SBA — 10 steps to start your businessFederal checklist and free counseling through SCORE and SBDCs
• IRS — Apply for an EIN onlineFree; issued at the end of the session
• IRS — Publication 583, Starting a BusinessTaxes, start-up costs and recordkeeping
• IRS — Estimated taxesWho pays, safe harbors, Form 1040-ES
• FinCEN — BOI reportingConfirms US companies are exempt
• SBA — Get business insuranceRequired and recommended policies
• USCIS — Form I-9Employment eligibility verification for every hire

What to do next

Start with the cheapest, most useful step: get five people to pay you, or at least commit to. Then build your numbers in the startup cost calculator, choose your structure, and follow the LLC registration guide and EIN guide to make it official. SBA-funded SCORE mentors and Small Business Development Centers offer free one-to-one advice if you want a second opinion on your plan.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does it cost to start a business in the US?

The legal minimum can be close to zero: a sole proprietorship needs no state filing, and an EIN is Free ($0). Forming an LLC costs a one-time state fee of $35 – $500, plus annual fees such as California's $800 minimum tax. Licences, insurance, a website and equipment usually cost far more than registration, so build a full startup budget before you file.

Do I need an LLC to start a business?

No. You can legally start as a sole proprietor the day you make your first sale, as long as you get any local licences and file a DBA if you use a trade name. An LLC adds a legal wall between business debts and your personal assets and looks more credible to banks and clients. Many owners start as sole proprietors to test the idea, then form an LLC once revenue or risk grows.

Do I still have to file a BOI report with FinCEN?

Not if your company was formed in the United States. FinCEN's March 26, 2025 interim final rule removed beneficial ownership reporting for US-formed companies, and a final rule announced August 11, 2026 made that permanent. Only companies formed under a foreign country's law and registered to do business in a US state still report. Treat any letter demanding a BOI fee from a US LLC as a scam.

Can I start a business with no money?

You can start a service business with very little: as a sole proprietor you pay no formation fee, the EIN is free, and you can work from home with a laptop you already own. You still need any local licence your city requires and should set money aside for taxes from the first sale. Product, food and retail businesses almost always need cash for inventory, permits and insurance before opening.

When do I have to start paying estimated taxes?

As soon as you expect to owe at least $1,000 in federal tax for the year after withholding and credits, you should pay quarterly using Form 1040-ES. Corporations pay estimates once they expect to owe $500 or more. Self-employment tax of 15.3% applies once net earnings reach $400, so many new owners need estimates in their first profitable quarter.

What is the first step to starting a business?

Validate demand before you spend on paperwork. Talk to at least 15–20 people who match your target customer, check what competitors charge, and try to get a few paid orders or pre-orders. Once you know people will pay, write a one-page plan with startup costs and break-even, then choose your structure and register. Filing an LLC before testing the idea is the most common wasted expense.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 7 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.10 steps to start your business — U.S. Small Business Administration · accessed 7 October 2026
2. 2.Get business insurance — U.S. Small Business Administration · accessed 7 October 2026
3. 3.Beneficial Ownership Information Reporting — FinCEN · accessed 7 October 2026
4. 4.Estimated taxes — Internal Revenue Service · accessed 7 October 2026
5. 5.Publication 583, Starting a Business and Keeping Records (Rev. December 2024) — Internal Revenue Service · accessed 7 October 2026
6. 6.New Hire Reporting — Administration for Children and Families (HHS) · accessed 7 October 2026
7. 7.Form I-9, Employment Eligibility Verification — U.S. Citizenship and Immigration Services · accessed 7 October 2026
8. 8.Workers' compensation — Employer FAQ — Texas Department of Insurance · accessed 7 October 2026
9. 9.Business Formation Statistics — U.S. Census Bureau · accessed 7 October 2026