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.
5/15.10) (from Ch. 32, par. 15.10) Sec. 15.10. Fees for filing documents. The Secretary of State shall charge and collect for: (a) Filing articles of incorporation, $150. (b) Filing articles of amendment, $50, unless the amendment is a restatement of the articles of incorporation, in which case the fee shall be $150. (c) Filing artic
| Filing | Fee | When it is due |
|---|---|---|
| Annual Report | $55 | The statute currently in force, the Secretary of State's own guidance, and a 2027 amendment (SL 2026, ch 203) disagree on the due date. |
The statute currently in force, the Secretary of State's own guidance, and a 2027 amendment (SL 2026, ch 203) disagree on the due date.
Expedited Fee (Expedited service is defined as: completion sooner than the normal course of business upon request.) $50 Late Fee for Delinquent Annual Reports $55 Paper Filing Fee for documents able to be filed online $15 Business Corporations - Domestic & Foreign Service Fee Domestic Articles of Incorporation Filed
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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