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C Corporation formation
Form a C Corporation for a brand built to raise.
A C Corporation is the structure investors expect. It has shares, a board and its own tax return. We prepare and file the incorporation paperwork with you.
At a glance
What is included.
Name availability check
We check that your corporate name is available before filing.
Certificate of Incorporation
We prepare the incorporation document with you and file it with the state.
Registered agent
An official address in the state of incorporation for government mail.
Standard bylaws
A standard template for how the corporation is governed.
EIN application
Your federal tax ID application, prepared with you.
Your company file
Every document issued in the name of your corporation, stored in your member area.
The basics
What a C Corporation is
A C Corporation is a company created under the law of a US state and owned through shares. It is a legal person separate from its owners. It can sign contracts, hold bank accounts, own intellectual property and employ people in its own name. Shareholders are generally at risk only for the money they have put into the company.
The corporation is created when a state accepts its Certificate of Incorporation, called Articles of Incorporation in some states. That document sets the company name, the registered agent and the number of shares the corporation is authorized to issue. Non-US residents can own and direct a C Corporation, and neither a visa nor a Social Security number is required. Delaware is the usual state for companies planning to raise investment.
A corporation has three layers. Shareholders own it. Directors, elected by the shareholders, take the major decisions. Officers, appointed by the directors, run the business day to day. In a young company one founder can hold all three roles. The bylaws set out how these layers work together, and the first board resolutions record the issue of shares to the founders.
A C Corporation is taxed as its own taxpayer. It pays federal corporate income tax on its profit, currently at a flat rate of 21%, and any dividends it pays to shareholders are taxed separately. State taxes may apply as well. How this affects you personally depends on where you live, which is a question for an independent licensed tax professional.
Why brands use it
What a C Corporation makes possible
Raising venture capital
The C Corporation is the standard structure for venture capital. Investors and their lawyers are familiar with its documents, which shortens the work needed before an investment round.
Different classes of shares
A corporation can issue common shares to founders and preferred shares to investors, each with its own rights. This is the mechanism most funding rounds rely on.
Equity for a team
Shares and options can be reserved for employees, advisers and early partners. Vesting terms can be attached so that ownership is earned over time.
Retaining profit in the company
Profit is taxed at corporate level and can be kept in the business to fund inventory and growth. Shareholders are taxed separately when dividends are paid.
US banking and payment processing
With its formation documents and an EIN, the corporation can apply for US business accounts that can be opened remotely, and for Stripe or Shopify Payments, each subject to the provider’s own verification.
Before we start
What we need from you
Formation begins when your file is complete.
The process
How your corporation is formed
You complete the intake file
You send the founder, director, officer and share details through a single form. A filing specialist checks the file for gaps and confirms that your preferred name is available.
We file the Certificate of Incorporation
We prepare the certificate with your authorized shares and registered agent, then submit it to the state. The state returns the stamped document once the filing is accepted.
We prepare the corporate documents
You receive bylaws, the initial resolutions appointing directors and officers, and the documents recording the issue of shares to the founders. You review and sign them, and they become the company’s corporate records.
We apply for the EIN
We prepare Form SS-4 for signature and submit it to the IRS. Where the responsible party has no SSN or ITIN, the application goes by fax or mail.
You apply for a business bank account
With the certificate, bylaws, resolutions and EIN letter, we prepare the application with you. The corporation is the account holder and you are its authorized signer.
You apply for payment processing
We review your store’s contact details, refund policy, shipping information, terms and privacy policy against what providers verify. You then submit the application in the corporation’s name.
Set by the government, not by Atiko
Government fees in the United States.
| Official fee | Paid to | When | |
|---|---|---|---|
| Wyoming LLC, Articles of Organization | $100 | Wyoming Secretary of State | At formation |
| Wyoming LLC, annual report license tax (minimum) | $60 | Wyoming Secretary of State | Every year, anniversary month |
| Delaware LLC, Certificate of Formation | $110 | Delaware Division of Corporations | At formation |
| Delaware LLC, annual tax | $400 | Delaware Division of Corporations | Every year, by June 1 |
| Delaware C Corp, Certificate of Incorporation (minimum) | $109 | Delaware Division of Corporations | At formation |
| Delaware C Corp, minimum franchise tax + annual report | $175 + $50 | Delaware Division of Corporations | Every year, by March 1 |
| New Mexico LLC, Articles of Organization | Confirmed before filing | New Mexico Secretary of State | At formation |
| EIN (Employer Identification Number) | Free | IRS | After formation |
Official fees were checked in October 2026 on the website of each authority. They are the same whoever files, they change from time to time, and they are shown separately from Atiko’s own fee on your written quote.
Comparison
C Corporation and LLC side by side
| C Corporation | LLC | |
|---|---|---|
| Formation document | Certificate or Articles of Incorporation | Articles of Organization |
| Ownership | Shares held by shareholders | Membership interests held by members |
| Governance | Directors and officers under bylaws | Members or managers under an operating agreement |
| Federal tax | Corporate income tax, currently a flat 21% | Pass-through to the members by default |
| Payments to owners | Dividends, taxed separately | Distributions under pass-through rules |
| Venture capital | The standard structure | Less familiar to venture investors |
| Record keeping | Board resolutions and a stock ledger | Lighter, set by the operating agreement |
After formation
What your corporation must do each year
A corporation files a federal income tax return every year, whether or not it made a profit. A corporation with foreign owners may also have to report transactions between the company and those owners. The returns are prepared by an independent licensed professional from the company’s books, and we coordinate the documents and deadlines with them so that nothing is left to the last week.
At state level, most states require an annual report, and some charge a yearly tax that depends on the company’s shares or assets. Delaware corporations file an annual report and pay a franchise tax. The amount depends on the calculation method and the share structure, so Atiko confirms the current figure before filing. The registered agent must also be renewed each year.
Avoidable problems
Common mistakes to avoid
Forming a corporation without a reason
A corporation brings a second layer of tax and more record keeping. Founders with no plan to raise investment or issue equity sometimes find these duties heavier than expected, so it is worth taking licensed advice before choosing.
Never formally issuing the founder shares
Filing the certificate authorizes shares but does not give them to anyone. Until the board resolution and share documents are signed, ownership of the company is unclear.
Expecting to elect S Corporation status
The S Corporation is a tax election made on Form 2553, and its shareholders must be US citizens or residents. Founders living outside the United States generally cannot use it.
Neglecting corporate records
Missing resolutions and an outdated stock ledger are among the first problems an investor’s review will find. They are far easier to maintain as you go than to rebuild later.
What Atiko does not do
Atiko forms the corporation and prepares its standard founding documents. We are not a law firm or an accounting firm, so we do not negotiate investment terms, draft shareholder or financing agreements, or advise on tax. Those matters belong to independent licensed professionals, and state and IRS processing times are outside our control.
Questions founders ask about C Corporations
Can a non-US resident own and run a C Corporation?
Yes. Non-US residents can be shareholders, directors and officers, and no visa or Social Security number is needed. The filing is made remotely with the state. Atiko does not serve residents of comprehensively sanctioned countries.
Why is Delaware the usual state?
Delaware has a long-established body of corporate law, and most venture investors and their lawyers work with Delaware corporations routinely. That familiarity is the main reason founders planning to raise capital form there. The decision remains yours, and other states are available.
What does being taxed twice mean?
The corporation pays federal corporate income tax on its profit, currently at a flat 21%. If it then pays dividends, shareholders are taxed on those dividends separately. How dividends are taxed for you depends on your country of residence and any applicable tax treaty, which a licensed professional can explain.
How many shares should the corporation authorize?
That is your decision, and it has legal and tax consequences. Many founders discuss the number with a lawyer or with prospective investors before filing. We record your instruction accurately in the certificate and confirm any state figure that depends on it.
How long does formation take?
At Atiko the corporation is typically formed within 24 hours of a complete file, depending on the state. The EIN takes from several days to a few weeks, and bank accounts typically open within a week of applying. These are typical timings and cannot be guaranteed.
Is a C Corporation required to use Stripe or Shopify Payments?
No. Both are available to US companies generally, including LLCs, subject to each provider’s own verification. A corporation is chosen for reasons of ownership and investment. Atiko is independent of both providers.
Can I start with an LLC and become a corporation later?
In most cases an LLC can be converted into a corporation. The conversion is a separate legal filing with possible tax consequences, so it should be reviewed by a licensed professional beforehand. Some founders prefer to form the corporation from the start to avoid that step.
Who prepares the corporate tax return?
An independent licensed professional prepares and signs the return. Atiko keeps your compliance calendar, gathers the documents needed and coordinates with that professional so the filing is made on time.
Related pages
This page is general information, last reviewed in October 2026. It is not legal or tax advice and may not reflect the latest rules in every state. Atiko is not a law firm or an accounting firm. Please consult a licensed attorney or tax adviser about your own situation.
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