更新1:
My husband is switching from full time employee to hourly consultant work. some of his co-workers are doing corp-to-corp rate. So we need to open a small business/corporation first. Me as a women will be the owner of this new business. I like to know the whole procedure on how to set this up? People told me I need to first register my business with the state, and then get tax ID from IRS... Please advise in more detailed.