What is Required to set up an S Corporation?

How do you form an S Corporation?

In order to register a business as an S Corporation, Articles of Incorporation must be filed with the Office of the Secretary of State and the necessary filing fees paid.The type and amount of information required in the incorporation documents varies by state. 

What is a publication requirement?

A few states require notice to be published in a newspaper that a corporation has been formed in that state. States with this requirement for S corporations include: 

  • Arizona
  • Georgia
  • Nebraska
  • Pennsylvania