What is a S Corporation
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What is a S Corporation

What is a S Corporation
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CORPORATE GLOSSARY
 
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S Corporation
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What is a S Corporation
S Corporations are not treated as separate taxable entities like C Corporations. The S is for Chapter S of the IRS code.

No corporate income tax is paid to the IRS for an S Corporation. For tax purposes net income is "passed through" the S Corporation to the personal income tax of the shareholders. With an S-Corporation double taxation (paying both corporate and personal taxes) can be avoided while retaining all the legal protections of a C Corporation.

In addition, federal law allows a nontaxable Employee Stock Ownership Plan to hold stock in an S Corporation. This gives shareholders a way to defer some of their taxes. No tax is paid on these stocks until they are withdrawn from the Plan.

All corporations start out as a C Corporation. In order to be treated as an S Corporation a form must be filed with the Federal government within 75 days of incorporation of the C Corporation, or within 75 days of a new year.

S Corporation eligibility requirements include:
  • Less than 75 shareholders
  • All shareholders must be either US citizens or resident aliens, certain trusts, estates or organizations
  • Business entities and non-resident aliens may not be shareholders
  • Only common (not preferred) stock may be issued
  • The end of the fiscal year must be Dec. 31 S
An S Corporation is required to hold corporate and shareholder meetings just like a C Corporation. An S Corporation is required to pay taxes only once a year (vs. quarterly for a C Corporation).
 



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Incorporation
State State
Processing Fee
State
Processing Time
Alabama$150.00 15-20 business days
Alaska$250.00 15-20 business days
Arizona$60.00 10-12 business days
Arkansas$50.00 10 business days
California$135.00 1-2 weeks
Colorado$50.00 5 business days
Connecticut$250.00 4-6 business days
Delaware$89.00 5-7 business days
District of Columbia$220.00
Florida$70.00 5-7 business days
Georgia$100.00 15 business days
Hawaii$50.00 15-20 business days
Idaho$100.00 5-7 business days
Illinois$281.25 3-5 business days
Indiana$93.00 7 business days
Iowa$50.00 5-7 business days
Kansas$90.00 2-3 business days
Kentucky$50.00 5-7 business days
Louisiana$75.00 1-2 weeks
Maine$145.00 3-4 business days
Maryland$120.00 7-8 weeks
Massachusetts$275.00 2-3 business days
Michigan$60.00 5-7 business days
Minnesota$155.00 3-5 business days
Mississippi$50.00 8-10 business days
Missouri$58.00 8-10 business days
Montana$70.00 10-12 business days
Nebraska$65.00 8-10 business days
Nevada$75.00 7-10 business days
New Hampshire$100.00 2-3 weeks
New Jersey$125.00 1-2 business days
New Mexico$100.00 2-3 weeks
New York$135.00 7-10 business days
North Carolina$125.00 5-7 business days
North Dakota$100.00 5-8 business days
Ohio$125.00 1-2 weeks
Oklahoma$50.00 2 weeks
Oregon$100.00 2-3 business days
Pennsylvania$125.00 7-10 business days
Rhode Island$230.00 8-10 business days
South Carolina$263.00 3 weeks
South Dakota$150.00 2-3 weeks
Tennessee$100.00 1-2 business days
Texas$300.00 5-7 business days
Utah$70.00 5-8 business days
Vermont$125.00 3-5 business days
Virginia$100.00 3-4 business days
Washington$180.00 5-7 business days
West Virginia$50.00 8-10 business days
Wisconsin$100.00 5-7 business days
Wyoming$100.00 10-12 business days
 
Limited Liability Company (LLC)
State State
Processing Fee
State
Processing Time
Alabama$100.00 15-20 business days
Alaska$250.00 15-20 business days
Arizona$50.00 10-12 business days
Arkansas$50.00 10 business days
California$105.00 1-2 weeks
Colorado$50.00 5 business days
Connecticut$120.00 4-6 business days
Delaware$140.00 5-7 business days
District of Columbia$220.00
Florida$155.00 5-7 business days
Georgia$100.00 15 business days
Hawaii$50.00 15-20 business days
Idaho$100.00 5-7 business days
Illinois$500.00 3-5 business days
Indiana$90.00 7 business days
Iowa$50.00 5-7 business days
Kansas$165.00 2-3 business days
Kentucky$40.00 5-7 business days
Louisiana$115.00 1-2 weeks
Maine$175.00 3-4 business days
Maryland$120.00 7-8 weeks
Massachusetts$520.00 2-3 business days
Michigan$50.00 5-7 business days
Minnesota$135.00 3-5 business days
Mississippi$50.00 8-10 business days
Missouri$105.00 8-10 business days
Montana$70.00 10-12 business days
Nebraska$100.00 8-10 business days
Nevada$75.00 7-10 business days
New Hampshire$100.00 2-3 weeks
New Jersey$125.00 1-2 business days
New Mexico$50.00 2-3 weeks
New York$200.00 7-10 business days
North Carolina$125.00 5-7 business days
North Dakota$135.00 5-8 business days
Ohio$125.00 1-2 weeks
Oklahoma$100.00 2 weeks
Oregon$100.00 2-3 business days
Pennsylvania$125.00 7-10 business days
Rhode Island$150.00 8-10 business days
South Carolina$110.00 3 weeks
South Dakota$150.00 2-3 weeks
Tennessee$300.00 1-2 business days
Texas$300.00 5-7 business days
Utah$70.00 5-8 business days
Vermont$125.00 3-5 business days
Virginia$100.00 3-4 business days
Washington$180.00 5-7 business days
West Virginia$100.00 8-10 business days
Wisconsin$170.00 5-7 business days
Wyoming$100.00 10-12 business days
 
Good Standing Certificate
State Corporation LLC
Alabama* $62.00 $62.00
Alaska* $44.00 $44.00
Arizona* $79.00 $79.00
Arkansas* $62.00 $62.00
California  $60.00 $60.00
Colorado* $34.00 $34.00
Connecticut* $84.00 $84.00
Delaware* $95.00 $95.00
District of Columbia* $100.00 $100.00
Florida* $38.00 $38.00
Georgia* $44.00 $44.00
Hawaii* $41.50 $41.50
Idaho* $45.50 $45.50
Illinois* $81.00 $81.00
Indiana* $56.00 $56.00
Iowa* $39.00 $39.00
Kansas* $49.00 $49.00
Kentucky* $44.00 $44.00
Louisiana* $80.03 $59.00
Maine* $64.00 $64.00
Maryland* $74.00 $74.00
Massachusetts  $85.00 $64.00
Michigan  $44.00 $44.00
Minnesota  $95.00 $95.00
Mississippi* $61.00 $61.00
Missouri* $44.00 $44.00
Montana* $44.00 $44.00
Nebraska  $65.00 $65.00
Nevada* $84.00 $84.00
New Hampshire  $60.00 $60.00
New Jersey* $59.00 $84.00
New Mexico  $105.00 $105.00
New York  $115.00 $115.00
North Carolina* $46.00 $46.00
North Dakota  $75.00 $75.00
Ohio* $39.00 $39.00
Oklahoma* $54.80 $60.00
Oregon* $49.00 $49.00
Pennsylvania* $74.00 $74.00
Rhode Island  $77.00 $77.00
South Carolina  $65.00 $65.00
South Dakota  $75.00 $75.00
Tennessee* $56.25 $56.25
Texas* $49.00 $49.00
Utah* $46.00 $46.00
Vermont  $75.00 $75.00
Virginia* $51.00 $51.00
Washington  $75.00 $75.00
West Virginia* $44.00 $44.00
Wisconsin* $44.00 $44.00
Wyoming* $44.00 $44.00
*  2-3 hour same day service available
 
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