Form a Subchapter S Corporation

If you do not know the type of company you are or want to form, click here for important information about types of companies and about federal tax considerations before proceeding.

A Subchapter S Corporation may not have more than 100 shareholders (a husband and wife are considered one shareholder). All shareholders must be US citizens, legal residents or a qualified Subchapter S Trust. The IRS Form 2553, election by a small business corporation, prepared by Delaware Corporate Agents must be completed by you with the names, addresses, social security numbers and other information about all shareholders. Consult your tax professional before you make your Subchapter S election.

If you do not know the type of company you are or want to form, click here for important information about types of companies and about federal tax considerations before proceeding.