A separate legal entity owned through shares. 'C corp' and 'S corp' are not entity types - they are federal tax elections made after formation, on the same underlying corporation.
Arkansas Secretary of State, Corporate Fee Schedule Rev. 1/25, "CORPORATION FILING FEES (UNDER ACT 958 of 1987) DOMESTIC": "1. Articles of Incorporation $ 50.00".
| Filing | Fee | When it is due |
|---|---|---|
| Annual Corporation Franchise Tax Report | $150 | Due by May 1 every year. |
About $150 a year to stay in good standing at today’s fees, counting only recurring filings and spreading anything filed less often across the years between. One-time filings and taxes are excluded.
0.3% of outstanding capital stock, $150 minimum; $300 flat if no authorized stock
Due by May 1 every year.
The deadlines above are the rules. Your actual dates depend on when you form, so the calendar is built from your formation date — free, no account.
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