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C & S corporation formation servicesBuilt for
the bigger
picture.

Give your business a structure built around ownership, governance and what comes next. Explore incorporation with Voda, then review whether C corporation taxation or an S election fits your circumstances.

See your story unfold Talk to Voda

US business setup · State-specific requirements · Clear next steps

OWNERSHIP / GOVERNANCE / A FOUNDATION TO GROWTHE STORY STARTS HERE

01 / A CLEAR STARTING POINT

Incorporation first.
Tax status considered.

A corporation is a state-law entity with shareholders and a formal governance structure. C and S describe federal tax treatment, not two interchangeable state filing forms. An eligible corporation can seek S status through a separate IRS election; incorporation alone does not make that election.

IRS · Forming a corporation

This is Voda’s separate business setup offering. Voda also helps hard-to-place and non-traditional businesses explore high-risk merchant account placement. Formation and payment-provider approval are separate.

THE ANATOMY OF A COMPANYSkip the story
  1. ACT 01 / AMBITION

    Start with ambition.

    Before the filing, decide how ownership and decision-making should work. The structure should serve the business you intend to build.

  2. ACT 02 / OWNERSHIP

    Give it ownership.

    Plan shareholders and proposed share arrangements. The ownership picture informs documents, governance and the questions for your advisers.

  3. ACT 03 / GOVERNANCE

    Build the governance.

    Bring shareholders, directors and officers into a clear structure. Each role has a different part in the company’s decisions.

  4. ACT 04 / PERSPECTIVE

    See the whole picture.

    Incorporation establishes the entity. Federal tax treatment, including an S election when eligible, is a separate decision.

SCROLL TO UNFOLD THE STORY · REVERSE TO REWIND

02 / TWO TAX PATHS. ONE IMPORTANT DISTINCTION.

Choose the conversation.
Understand the difference.

Use this comparison to prepare questions for your tax adviser. It is a starting point, not a tax recommendation.

C

A separate taxpayer.

A C corporation generally pays federal income tax on its earnings. Distributions of earnings as dividends can also be taxable to shareholders. Review ownership, financing plans and the full tax picture before selecting a structure.

  • Discuss intended investors and share rights.
  • Plan corporate records and tax returns.
  • Review state obligations separately.
S

An election, with conditions.

S status generally passes income and losses through to shareholders for federal tax purposes. Eligibility includes shareholder restrictions, a limit of 100 shareholders and one class of stock. Nonresident alien shareholders are generally not permitted.

  • Check eligibility with a tax professional.
  • Review Form 2553 timing and consents.
  • Plan compensation and payroll obligations.

C corporation: discuss entity-level tax, ownership plans and any dividends.

03 / THE COMPANY BEHIND THE CERTIFICATE

A structure with
people in the picture.

01

Shareholders own.

Plan initial ownership and proposed share arrangements. Stock issuance, securities rules and shareholder agreements may require legal advice beyond the formation filing.

02

Directors oversee.

Identify the board and its decision-making responsibilities. Director counts, appointments and formalities depend on state law and the company’s governing documents.

03

Officers operate.

Assign day-to-day responsibilities and keep authorizations clear. Some people may hold multiple roles where permitted; a small team still needs accurate records.

THE PRACTICAL DETAILS

Build the plan.
Understand the responsibilities.

STATE FILING

Build the legal foundation.

Confirm the state, name, registered agent, incorporator and required share information. Voda can discuss formation filing support and related registered agent services.

INTERNAL SETUP

Organize the decisions.

Plan bylaws, initial resolutions, ownership records and an EIN. Confirm which documents are included in the service scope and which require counsel.

ONGOING CARE

Keep the company current.

Budget for state reports, franchise or other taxes, registered agent renewals, corporate records and federal returns. Requirements vary by state and tax treatment.

QUESTIONS, BEFORE THE NEXT STEP

More clarity.
More confidence.

Know what the setup does, what it doesn’t, and which questions need a specialist.

Call (737) 775-5066
Can Voda help with both C and S corporation setup?

Discuss incorporation support and your intended tax treatment with Voda. An S election is a separate step for an eligible entity; confirm whether election preparation is included and have a qualified adviser assess eligibility and timing.

Is an S corporation a different state entity?

Usually the state entity is a corporation, while S refers to an election for federal tax purposes. An eligible LLC may also elect S taxation. The election does not replace state formation or ongoing entity responsibilities.

Can a non-US owner choose S corporation status?

Citizenship and US tax residency are different concepts. Nonresident alien shareholders generally make a corporation ineligible for S status. Have a cross-border tax adviser review the actual ownership rather than relying on a passport alone.

Will incorporating guarantee tax savings or investment?

No. Tax results depend on the business and its owners. Financing depends on investors and the transaction. Formation does not guarantee funding, tax savings or acceptance by a bank or payment provider.

What does corporation formation cost and how long does it take?

State filing charges, service scope and processing options affect the total cost and timing. Request an itemized quote that separates state fees, optional assistance and recurring obligations before beginning.

All company formation services

OTHER STARTING POINTS

Explore the shape of your business.

LLC Formation ServicesA separate entity for your next chapter.
US Company Formation for Non-US ResidentsA US foundation for international owners.
DBA Registration ServicesA trading name with the owner in focus.
Registered Agent ServicesSupport for the chapter after formation.
Annual Report Filing ServicesSupport for the chapter after formation.
Business Bank Account Application SupportSupport for the chapter after formation.

Planning payment acceptance too? Explore merchant account options . Risk classification, eligibility and terms depend on the provider’s review.

Sources behind this guide

US general information checked November 5, 2026. Requirements change and vary by jurisdiction. This guide does not replace legal, tax or immigration advice. Confirm service scope, costs and processing estimates before ordering.

THE NEXT CHAPTER IS YOURS.

Give your ambition
a lasting structure.

Discuss my next step Call (737) 775-5066

Bring your plans. Let’s discuss the setup they need.

YOUR BUSINESS. YOUR NEXT CHAPTER.BACK TO THE BEGINNING

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