Service
Form a US C-corporation
A C-corporation is the structure most investors expect, and it lets you issue shares to co-founders, staff and funds. We form it in Delaware or Florida, act as your registered agent, get the EIN and explain every yearly filing before you commit.
Published 9 November 2026 · Reviewed by Ishfaq Ahmed, IRS Certifying Acceptance Agent
Is this for you?
- You plan to raise money from investors or venture funds.
- You want to give shares or stock options to co-founders or staff.
- You want the company to keep profits and reinvest them, taxed at the company level.
- You're a freelancer, agency or online seller paying yourself from the profits.
- You want the lowest yearly cost and the simplest tax filing.
See LLC vs C-Corporation for Non-Residents for the full comparison.
If you live in the US: a C-corporation files its own return and pays 21% federal tax on profit; dividends you take out are taxed again on your personal return. If you're a US citizen or resident, an S-corporation election may be an option instead (we file those returns: Corporation tax returns: Form 1120 and 1120-S).
If you live outside the US: you can own 100% of a US C-corporation. An S-corporation is not allowed for non-US owners. If a foreign person owns 25% or more, the corporation also files Form 5472 with its return.
Delaware or Florida?
| Delaware | Florida | |
|---|---|---|
| Best for | Raising investor money | The lowest cost to form and keep a corporation |
| State formation fee | From $109 (depends on authorised shares) | About $70 |
| Yearly | Franchise tax (minimum $175) + $50 annual report, by March 1 | Annual report, January 1 to May 1 |
| Note | The franchise tax depends on your shares and how it's calculated; we check the method that applies to you | Simple and cheap if you don't need Delaware for investors |
What's included
- Name check and the Certificate (or Articles) of Incorporation filed with the state, state fee paid
- Registered agent for the first year
- EIN from the IRS
- Formation documents in your portal
- Yearly deadline reminders
- Optional: business mailing address, bank account help, and the first corporate tax return (quoted together)
What's not included
- Bylaws, shareholder agreements, stock option plans or investor documents. Those need a lawyer.
- Securities filings and fundraising advice.
- The yearly franchise tax and reports (we can file them).
How it works
- Tell us your plan: state, shareholders and their shares, and whether you'll raise money. We send a fixed quote.
- Accept the agreement and pay in the portal.
- We file with the state and hire your registered agent. Delaware and Florida usually approve within a few business days (the state controls this).
- We apply for the EIN. By fax without an SSN or ITIN, usually about 4 business days to 2 weeks (the IRS controls this).
- Documents in your portal, plus a calendar of your yearly filings.
What we need from you
- Proposed company name (three choices)
- Each shareholder's name, country, address and number of shares
- Directors and officers (names and roles)
- Number of authorised shares, if you already know it
- What the business does
- Passport copy for each shareholder and officer (in the portal)
Deadlines and penalties
- Federal return: Form 1120, due April 15, 2027 for calendar-year corporations (extension to October 15 with Form 7004). Includes Form 5472 if a foreign person owns 25% or more; the IRS penalty for a missing Form 5472 is $25,000.
- Delaware corporation: franchise tax and annual report by March 1.
- Florida corporation: annual report between January 1 and May 1.
Price
Price after review. We quote formation, state fee and any add-ons together before you pay. Corporate tax return: $449 (see Corporation tax returns: Form 1120 and 1120-S).
Full payment before we file. Bank transfer; the payment details come with your invoice in the portal. Card payments aren't available yet. Refunds: full refund before we start (minus payment-processing charges), partial refund before we file, no refund of our fee after we file. Government fees are never refundable.
Frequently asked questions
Can a non-US resident own a US C-corporation?
Yes. There's no citizenship or residency rule for shareholders of a C-corporation. You'll need an EIN, and the corporation files Form 1120 every year.
Why do investors prefer Delaware?
Investors and their lawyers know Delaware's corporate law and courts well, so most venture deals are set up as Delaware corporations. If you're not raising money, Florida is usually much cheaper.
How is a C-corporation taxed?
The corporation pays 21% federal tax on its profit and files Form 1120. Money paid out to shareholders as dividends can be taxed again on their side.
Can I make it an S-corporation?
Only if every shareholder is a US citizen or US resident and the other S-corporation rules are met. Non-US owners can't be S-corporation shareholders.
Do I still need Form 5472?
Yes, if a foreign person or company owns 25% or more of the corporation. It's attached to Form 1120.
Can I convert my LLC into a corporation later?
Often yes, and some states allow a direct conversion. The tax effects depend on your facts, so message us before you change anything.