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Register your business to make it a distinct legal entity.
Registering your business name is done through the Idaho Secretary of State.
The City of Eagle requires all businesses operating in the city limits to obtain a business license (PDF).
Most businesses don't need to register with the federal government to become a legal entity, other than simply filing to get a federal tax ID. Small business sometimes register with the federal government for trademark protection or tax-exempt status.
To create an S corp, you will need to file form 2553 with the IRS.