Facts for C Corporations

Select a state from the “Select State” drop-down above to see information on the state-specific requirements C corporations face at the time of incorporation and on an ongoing basis.

This state facts tab provides a snapshot of state requirements. You can also view our State Guides for additional information.

Alabama Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Alabama. Please note, Alabama requires the corporation's name to be reserved with the state at the time the incorporation documents are filed. This state name reservation fee is included with the state fee we display in our pricing.

At the time of incorporation, Alabama requires you to take the following additional steps:

• Initial report. Alabama requires corporations to file the Initial Business Privilege Tax Return and Annual Report with the Department of Revenue within two and one-half months of incorporation.
• County filings. Businesses may be required to undertake a filing at the county-level prior to incorporation.

Alabama also has the following ongoing requirements:

• Annual report. Alabama requires the Business Privilege Tax Return and Annual Report and Schedule AL-CAR to be filed with the Department of Revenue no later than two and one-half months after the beginning of the taxable year.
• Corporate records. Alabama requires corporations to keep extensive records at the principal place of business.

See our State Guide for Alabama for more information on the formation and ongoing requirements for C corporations.

Alaska Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Alaska.

At the time of incorporation, Alaska requires you to take the following additional steps:

• Initial report. Alaska requires corporations to file an initial report with the state within six months of incorporation.

Alaska also has the following ongoing requirements:

• Annual report. Alaska requires corporations to file a biennial report. The first report must be filed by January 2nd following incorporation and every two years thereafter. The report is considered delinquent if not filed before February 1st and fees and penalties may apply. The filing fee for the biennial report is a flat fee of $100.
• Corporate records. Alaska requires corporations to keep extensive records at the principal place of business.

See our State Guide for Alaska for more information on the formation and ongoing requirements for C corporations.

Arizona Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Arizona.

At the time of incorporation, Arizona requires you to take the following additional steps:

• Publication requirement. Arizona requires corporations to publish notice of the incorporation within 60 days of incorporation in a publication (i.e. newspaper) in the known place of business for three consecutive publications.

Arizona also has the following ongoing requirements:

• Annual report. Arizona requires corporations to file an annual report and Certificate of Disclosure in the anniversary month of the company’s incorporation on a date assigned by the state. The cost is $45.
• Corporate records. Arizona requires corporations to keep extensive records at the principal place of business.

See our State Guide for Arizona for more information on the formation and ongoing requirements for C corporations.

Arkansas Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Arkansas.

At the time of incorporation, Arkansas requires you to take the following additional steps:

• Arkansas does not have an initial report or publication requirement for corporations.

Arkansas also has the following ongoing requirements:

• Annual report. The Franchise Tax Report is required annually on or before May 1st of the reporting year. The minimum tax is $150 and the tax is calculated based on par value of the corporation’s outstanding shares of stock and the value of its real and personal property in Arkansas.
• Corporate records. Arkansas requires corporations to keep extensive records at the principal place of business.

See our State Guide for Arkansas for more information on the formation and ongoing requirements for C corporations.

California Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in California.

At the time of incorporation, California requires you to take the following additional steps:

• Initial report. California requires corporations to file a Statement of Information within 90 days of incorporation.

California also has the following ongoing requirements:

• Annual report and franchise tax. California requires corporations to file a Statement of Information annually during the first six-month period ending the last day of the anniversary month of the incorporation. The fee for the Statement of Information is $25. California also has a minimum annual franchise tax of $800 due the 15th day of the third month after the close of the year, but corporations are exempt from this tax for the first year.
• Corporate records. California requires corporations to keep extensive records at the principal place of business.

See our California State Guide for more information on California incorporation requirements and CA ongoing corporation requirements.

Colorado Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Colorado.

At the time of incorporation, Colorado requires you to take the following additional steps:

• Colorado does not have an initial report or publication requirement.

Colorado also has the following ongoing requirements:

• Annual report. Colorado requires corporations to file an annual report, which is called a Periodic Report. The due date is determined by the company’s incorporation date. Cost is $100, or $10 if filed online.
• Corporate records. Colorado requires corporations to keep extensive records at the principal place of business.

See our State Guide for Colorado for more information on the formation and ongoing requirements for C corporations.

Connecticut Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Connecticut.

At the time of incorporation, Connecticut requires you to take the following additional steps:

• Initial report. Connecticut requires corporations to file an initial report with the state within 30 days of the date of the corporation’s organizational meeting.

Connecticut also has the following ongoing requirements:

• Annual report and franchise tax. Connecticut requires corporations to file an annual report on or before the last day of the incorporation anniversary month. The fee for the annual report is $150. Connecticut also has a franchise tax for corporations that is due at the time of incorporation and when a corporation’s authorized shares are increased via amendment, merger, etc. The franchise tax fee is calculated on the number of authorized shares, and there is a minimum fee of $150.
• Corporate records. Connecticut requires corporations to keep extensive records at the principal place of business.

See our State Guide for Connecticut for more information on the formation and ongoing requirements for C corporations.

Delaware Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Delaware.

At the time of incorporation, Delaware requires you to take the following additional steps:

• Delaware does not have an initial report or publication requirement.

Delaware also has the following ongoing requirements:

• Annual report and franchise tax. Delaware requires corporations to file an Annual Franchise Tax Report. The due date for corporations is March 1st. The annual report fee is $50 and the franchise tax is calculated based on the number of shares and par value. If the number of shares is above 3,000, the annual fee may increase.
• Corporate records. Delaware requires corporations to keep extensive records at the principal place of business.

See our Delaware State Guide for more information on Delaware incorporation requirements and DE ongoing corporation requirements.

District Of Columbia Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in DC.

At the time of incorporation, DC requires you to take the following additional steps:

• DC does not have an initial report or publication requirement.

DC also has the following ongoing requirements:

• Annual report and franchise tax. DC requires corporations to file a biennial report. The first report must be filed on or before April 15th of the second year following incorporation. The fee is $250. DC also has a franchise tax that is due by the 15th day of the 5th month after the end of the corporation’s tax year. The minimum franchise tax is $100.
• Corporate records. DC requires corporations to keep extensive records at the principal place of business.

See our State Guide for DC for more information on the formation and ongoing requirements for C corporations.

Florida Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Florida.

At the time of incorporation, Florida requires you to take the following additional steps:

• Florida does not have an initial report or publication requirement.

Florida also has the following ongoing requirements:

• Annual report and franchise tax. Florida requires corporations to file an annual report before May 1st. The fee is $150. Florida also requires a franchise tax, due on or before the last day of the 4th, 6th, 9th months and the last day of the tax year. It is calculated as a percentage of the company’s net income for the year.
• Corporate records. Florida requires corporations to keep extensive records at the principal place of business.

See our Florida State Guide for more information on Florida incorporation requirements and FL ongoing corporation requirements.

Georgia Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Georgia.

At the time of incorporation, Georgia requires you to take the following additional steps:

• Initial report. Georgia requires corporations to file an initial report (Initial Annual Registration) within 90 days of incorporating.
• Publication requirement. Georgia requires corporations to publish notice of the incorporation in the county of the corporation’s registered agent. The publication must be forwarded for publication no later than one business day after the incorporation date with the Secretary of State.

Georgia also has the following ongoing requirements:

• Annual report and franchise tax. Georgia requires corporations to file an annual report, which is due April 1st and has a filing fee of $50. Georgia also has a franchise tax, which is calculated based on the corporation’s paid-in capital. The franchise tax is due on or before the fifteenth day of the third month following the beginning of the corporation’s taxable period.
• Corporate records. Georgia requires corporations to keep extensive records at the principal place of business.

See our Georgia State Guide for more information on Georgia incorporation requirements and GA ongoing corporation requirements.

Hawaii Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Hawaii.

At the time of incorporation, Hawaii requires you to take the following additional steps:

• Hawaii does not have an initial report or publication requirement.

Hawaii also has the following ongoing requirements:

• Annual report and franchise tax. Hawaii requires corporations to file an annual report. The annual report filing fee is $15 and the due date is tied to the anniversary of the company’s incorporation:
  • If the anniversary date is between January 1 and March 31, the report is due on or before March 31 and the report must include information current as of January 1.
  • If the anniversary date is between April 1 and June 30, the report is due on or before June 30 and the information included must include information current as of April 1.
  • If the anniversary date is between July 1 and September 30, the report is due on or before September 30 and must include information current as of July 1.
  • If the anniversary date is between October 1 and December 31, the report is due on or before December 31, and must include information current as of October 1.
• Corporate records. Hawaii requires corporations to keep extensive records at the principal place of business.

See our State Guide for Hawaii for more information on the formation and ongoing requirements for C corporations.

Idaho Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Idaho.

At the time of incorporation, Idaho requires you to take the following additional steps:

• Idaho does not have an initial report or publication requirement.

Idaho also has the following ongoing requirements:

• Annual report. Idaho requires corporations to file an annual report before the end of anniversary month of the incorporation date. There is no annual report fee.
• Corporate records. Idaho requires corporations to keep extensive records at the principal place of business.

See our State Guide for Idaho for more information on the formation and ongoing requirements for C corporations.

Illinois Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Illinois.

At the time of incorporation, Illinois requires you to take the following additional steps:

• Illinois does not have an initial report or publication requirement.

Illinois also has the following ongoing requirements:

• Annual report and franchise tax. Illinois requires corporations to file an annual report and pay a franchise tax each year within the 60-day period immediately preceding the first day of the anniversary month of the incorporation date. The fee is $75 plus an amount that is calculated based on paid-in capital.
• Corporate records. Illinois requires corporations to keep complete corporate records at the principal place of business.

See our Illinois State Guide for more information on Illinois incorporation requirements and IL ongoing corporation requirements.

Indiana Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Indiana.

At the time of incorporation, Indiana requires you to take the following additional steps:

• Indiana does not have an initial report or publication requirement.

Indiana also has the following ongoing requirements:

• Annual report. Indiana requires corporations to file a biennial report. It’s due every two years during the anniversary month of the incorporation. The fee for this report is $30.
• Corporate records. Indiana requires corporations to keep extensive records at the principal place of business.

See our State Guide for Indiana for more information on the formation and ongoing requirements for C corporations.

Iowa Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Iowa.

At the time of incorporation, Iowa requires you to take the following additional steps:

• Iowa does not have an initial report or publication requirement.

Iowa also has the following ongoing requirements:

• Biennial report. Iowa requires corporations to file a biennial report that is due between January 1st and April 1st of even years. The fee for this report is $45, or $30 if filed online.
• Corporate records. Iowa requires corporations to keep extensive records at the principal place of business.

See our State Guide for Iowa for more information on the formation and ongoing requirements for C corporations.

Kansas Facts for C Corporations

Here are some key facts you should know as you consider forming an C corporation in Kansas.

At the time of incorporation, Kansas requires you to take the following additional steps:

• Kansas does not have an initial report or publication requirement.

Kansas also has the following ongoing requirements:

• Annual report and franchise tax. Kansas requires corporations to file an annual report, which is due on the 15th day of the 4th month after the close of its fiscal year (April 15th for calendar-year corporations). The fee is $55. Business entities that have less than $1,000,000 of net worth are not required to pay a franchise tax.
• Corporate records. Kansas requires corporations to keep complete records at the principal place of business.

See our State Guide for Kansas for more information on the formation and ongoing requirements for C corporations.

Kentucky Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Kentucky.

At the time of incorporation, Kentucky requires you to take the following additional steps:

• County filing. After the incorporation, one copy of the Articles of Incorporation must be filed with the county in which the corporation’s registered office is located.

Kentucky also has the following ongoing requirements:

• Annual report. Kentucky requires corporations to file an annual report between January 1st and June 30th. The fee is $15.
• Corporate records. Kentucky requires corporations to keep complete records at the principal place of business.

See our State Guide for Kentucky for more information on the formation and ongoing requirements for C corporations.

Louisiana Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Louisiana.

At the time of incorporation, Louisiana requires you to take the following additional steps:

• Initial report. Louisiana requires corporations to file an initial report at the time of incorporation.
• County filing. Louisiana also requires corporations to make a filing in the county of the corporation’s legal address. If the corporation’s legal address is not in Louisiana, the filing should be in the county of the registered agent.

Louisiana also has the following ongoing requirements:

• Annual report and franchise tax. Louisiana requires corporations to file an annual report that is due on the anniversary date of the incorporation. The fee is $25. Louisiana also requires a franchise tax that is due on the first day of the calendar or fiscal year. The franchise tax is calculated based on the amount of outstanding capital stock (authorized shares), surplus, undivided profits and borrowed capital. The borrowed capital component of this calculation will be phased out over a seven-year period from January 1, 2006 to January 1, 2012.
• Corporate records. Louisiana requires corporations to keep complete records at the principal place of business.

See our State Guide for Louisiana for more information on the formation and ongoing requirements for C corporations.

Maine Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Maine.

At the time of incorporation, Maine requires you to take the following additional steps:

• Maine does not have an initial report or publication requirement.

Maine also has the following ongoing requirements:

• Annual report. Maine requires corporations to file an annual report by June 1st. The annual report fee is $85.
• Corporate records. Maine requires corporations to keep extensive records at the principal place of business.

See our State Guide for Maine for more information on the formation and ongoing requirements for C corporations.

Maryland Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Maryland.

At the time of incorporation, Maryland requires you to take the following additional steps:

• Maryland does not have an initial report or publication requirement.

Maryland also has the following ongoing requirements:

• Annual report. Maryland requires corporations to file an annual report (Personal Property Return) by April 15th. The filing fee is $300.
• Corporate records. Maryland requires corporations to keep extensive records at the principal place of business.

See our Maryland State Guide for more information on Maryland incorporation requirements and MD ongoing corporation requirements.

Massachusetts Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Massachusetts.

At the time of incorporation, Massachusetts requires you to take the following additional steps:

• Massachusetts does not have an initial report or publication requirement.

Massachusetts also has the following ongoing requirements:

• Annual report. Massachusetts requires corporations to file an annual report. It is due on or before the 15th day of the 3rd month after the close of the corporation’s fiscal year. The filing fee is $125.
• Corporate records. Massachusetts requires corporations to keep complete records at the principal place of business.

See our State Guide for Massachusetts for more information on the formation and ongoing requirements for C corporations.

Michigan Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Michigan.

At the time of incorporation, Michigan requires you to take the following additional steps:

• Michigan does not have an initial report or publication requirement.

Michigan also has the following ongoing requirements:

• Annual report. Michigan requires corporations to file an annual report. The due date is May 15th. The filing fee is $15.
• Corporate records. Michigan requires corporations to keep complete records at the principal place of business.

See our State Guide for Michigan for more information on the formation and ongoing requirements for C corporations.

Minnesota Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Minnesota.

At the time of incorporation, Minnesota requires you to take the following additional steps:

• Minnesota does not have an initial report or publication requirement.

Minnesota also has the following ongoing requirements:

• Annual report. Minnesota requires corporations to file an annual registration form by December 31st. There is no filing fee.
• Corporate records. Minnesota requires corporations to keep complete records at the principal place of business.

See our State Guide for Minnesota for more information on the formation and ongoing requirements for C corporations.

Mississippi Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Mississippi.

At the time of incorporation, Mississippi requires you to take the following additional steps:

• Mississippi does not have an initial report or publication requirement.

Mississippi also has the following ongoing requirements:

• Annual report and franchise tax. Mississippi requires corporations to file an annual report between January 1 and April 15 each year. The filing fee is $22 with a $1.25 electronic filing fee. Mississippi also has an Annual Corporate Income and Franchise Tax Report, which is due on or before the 15th day of the third month following the close of the accounting year. The amount due is calculated based on the value of the capital employed in Mississippi, with a minimum tax of $25.
• Corporate records. Mississippi requires corporations to keep extensive records at the principal place of business.

See our State Guide for Mississippi for more information on the formation and ongoing requirements for C corporations.

Missouri Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Missouri.

At the time of incorporation, Missouri requires you to take the following additional steps:

• Missouri does not have an initial report or publication requirement.

Missouri also has the following ongoing requirements:

• Annual report and franchise tax. Missouri requires corporations to file an Annual Registration Report by April 15th. The annual report fee is $45. The franchise tax is due the 15th day of the fourth month from the beginning of the taxable period, and is calculated based on the par value of outstanding shares and surplus if in excess of $200,000.
• Corporate records. Missouri requires corporations to keep extensive records at the principal place of business.

See our State Guide for Missouri for more information on the formation and ongoing requirements for C corporations.

Montana Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Montana.

At the time of incorporation, Montana requires you to take the following additional steps:

• Montana does not have an initial report or publication requirement.

Montana also has the following ongoing requirements:

• Annual report. Montana requires corporations to file an annual report between January 1st and April 15th. The filing fee is $15.
• Corporate records. Montana requires corporations to keep extensive records at the principal place of business.

See our State Guide for Montana for more information on the formation and ongoing requirements for C corporations.

Nebraska Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Nebraska.

At the time of incorporation, Nebraska requires you to take the following additional steps:

• Publication requirement. Nebraska requires corporations to publish notice of the incorporation for three consecutive weeks in a publication (i.e. newspaper) in the county of the principal business location. If the corporation does not have a principal business location in Nebraska, the notice may be published in the county of the registered agent’s location. Proof of publication must be filed with the Secretary of State.

Nebraska also has the following ongoing requirements:

• Biennial report. Nebraska requires corporations to file a biennial (every two years) report, called the Occupation Tax Report and Payment. It is due March 15th. The amount due is calculated based on the corporation’s paid-up capital stock.
• Corporate records. Nebraska requires corporations to keep extensive records at the principal place of business.

See our State Guide for Nebraska for more information on the formation and ongoing requirements for C corporations.

Nevada Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Nevada.

At the time of incorporation, Nevada requires you to take the following additional steps:

• Initial report and business license requirement. Nevada requires corporations to file an Initial List of Officers/Directors and Business License at the time of filing its Articles of Incorporation. The filing fee is $150 for the Initial List and $200 for the business license registration.

Nevada also has the following ongoing requirements:

• Annual report and business license requirement. Nevada requires corporations to file an Annual List of Officers/Directors and Business License. It is due by the last day of corporation’s anniversary month. The filing fee is $150 for the Annual List and $200 for the business license registration.
• Corporate records. Nevada requires corporations to keep complete records at the principal place of business.

See our Nevada State Guide for more information on Nevada incorporation requirements and NV corporation ongoing requirements.

New Hampshire Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in New Hampshire.

At the time of incorporation, New Hampshire requires you to take the following additional steps:

• New Hampshire does not have an initial report or publication requirement.

New Hampshire also has the following ongoing requirements:

• Annual report. New Hampshire requires corporations to file an annual report by April 1st. The filing fee is $100.
• Corporate records. New Hampshire requires corporations to keep complete records at the principal place of business.

See our State Guide for New Hampshire for more information on the formation and ongoing requirements for C corporations.

New Jersey Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in New Jersey.

At the time of incorporation, New Jersey requires you to take the following additional steps:

• New Jersey does not have an initial report or publication requirement.

New Jersey also has the following ongoing requirements:

• Annual report. New Jersey requires corporations to file an annual report on or before the last day of the anniversary month of the company’s incorporation. The filing fee is $50.
• Corporate records. New Jersey requires corporations to keep complete records at the principal place of business.

See our New Jersey State Guide for more information on New Jersey incorporation requirements and NJ ongoing corporation requirements.

New Mexico Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in New Mexico.

At the time of incorporation, New Mexico requires you to take the following additional steps:

• Initial report. New Mexico requires corporations to file an initial report within 30 days after incorporation.

New Mexico also has the following ongoing requirements:

• Biennial report and franchise tax. New Mexico requires corporations to file a biennial (every two years) report on or before the 15th day of the third month following the end of the corporation’s fiscal year. The filing fee is $25. New Mexico also requires corporations to file a franchise tax with their corporate income tax. The franchise tax is due by the 15th day of the third month following the close of the tax year. The fee is $50.
• Corporate records. New Mexico requires corporations to keep complete records at the principal place of business.

See our State Guide for New Mexico for more information on the formation and ongoing requirements for C corporations.

New York Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in New York.

At the time of incorporation, New York requires you to take the following additional steps:

• New York does not have an initial report or publication requirement.

New York also has the following ongoing requirements:

• Biennial report. New York requires corporations to file a biennial (every two years) report during the anniversary month of the incorporation. The filing fee is $9.
• Corporate records. New York requires corporations to keep complete records at the principal place of business.

See our New York State Guide for more information on New York incorporation requirements and NY ongoing corporation requirements.

North Carolina Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in North Carolina.

At the time of incorporation, North Carolina requires you to take the following additional steps:

• North Carolina does not have an initial report or publication requirement.

North Carolina also has the following ongoing requirements:

• Annual report. North Carolina requires corporations to file an annual report. The due date is 60 days following the last day of the month in which the company was incorporated. The fee is $20.
• Corporate records. North Carolina requires corporations to keep extensive records at the principal place of business.

See our State Guide for North Carolina for more information on the formation and ongoing requirements for C corporations.

North Dakota Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in North Dakota.

At the time of incorporation, North Dakota requires you to take the following additional steps:

• North Dakota does not have an initial report or publication requirement.

North Dakota also has the following ongoing requirements:

• Annual report. North Dakota requires corporations to file an annual report, which is due May 15th. The filing fee is $25.
• Corporate records. North Dakota requires corporations to keep extensive records at the principal place of business.

See our State Guide for North Dakota for more information on the formation and ongoing requirements for C corporations.

Ohio Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Ohio.

At the time of incorporation, Ohio requires you to take the following additional steps:

• Ohio does not have an initial report or publication requirement.

Ohio also has the following ongoing requirements:

• Annual report. Ohio does not require corporations to file an annual report.
• Corporate records. Ohio requires corporations to keep complete records at the principal place of business.

See our State Guide for Ohio for more information on the formation and ongoing requirements for C corporations.

Oklahoma Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Oklahoma.

At the time of incorporation, Oklahoma requires you to take the following additional steps:

• Business registration. Oklahoma requires corporations file a Business Registration Form with the Oklahoma Tax Commission within 60 days from the date of incorporation.

Oklahoma also has the following ongoing requirements:

• Annual report and franchise tax. Oklahoma requires corporations to file Annual Franchise Tax Return with the State Tax Commission by July 1. The tax is calculated based on the capital used, invested or employed in Oklahoma.
• Corporate records. Oklahoma requires corporations to keep complete records at the principal place of business.

See our State Guide for Oklahoma for more information on the formation and ongoing requirements for C corporations.

Oregon Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Oregon.

At the time of incorporation, Oregon requires you to take the following additional steps:

• Oregon does not have an initial report or publication requirement.

Oregon also has the following ongoing requirements:

• Annual report. Oregon requires corporations to file an annual report on or before the anniversary date of the incorporation. The filing fee is $50.
• Corporate records. Oregon requires corporations to keep extensive records at the principal place of business.

See our State Guide for Oregon for more information on the formation and ongoing requirements for C corporations.

Pennsylvania Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Pennsylvania.

At the time of incorporation, Pennsylvania requires you to take the following additional steps:

• Publication requirement. Pennsylvania requires corporations to publish notice of the incorporation in two newspapers, preferably one being a legal journal. Proof of the publication should be kept with the corporate records.

Pennsylvania also has the following ongoing requirements:

• Annual report. Pennsylvania does not require corporations to file an annual report separate from the Corporate Tax Report, which must be filed with the Department of Revenue on or before April 15th or on or before the 30th day after the federal due date for corporations operating on a fiscal year rather than a calendar year. Net income tax, capital stock tax, franchise tax, and corporate loans tax are due with the report.
• Corporate records. Pennsylvania requires corporations to keep complete records at the principal place of business.

See our Pennsylvania State Guide for more information on Pennsylvania incorporation requirements and PA ongoing corporation requirements.

Rhode Island Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Rhode Island.

At the time of incorporation, Rhode Island requires you to take the following additional steps:

• Rhode Island does not have an initial report or publication requirement.

Rhode Island also has the following ongoing requirements:

• Annual report and franchise tax. Rhode Island requires corporations to file an annual report by March 1st. The filing fee is $50. There is also a franchise tax, due before the 15th day of the third month following the close of the corporation’s tax year. The amount due varies based on the number of authorized shares of stock, with a minimum of $250.
• Corporate records. Rhode Island requires corporations to keep complete records at the principal place of business.

See our State Guide for Rhode Island for more information on the formation and ongoing requirements for C corporations.

South Carolina Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in South Carolina. Please note, South Carolina requires that an attorney licensed to practice in South Carolina sign the Articles of Incorporation. The attorney fee is included with the state fee we display in our pricing.

At the time of incorporation, South Carolina requires you to take the following additional steps:

• Initial report. South Carolina requires corporations to file an initial report at the same time as filing the Articles of Incorporation.

South Carolina also has the following ongoing requirements:

• Annual report. South Carolina requires corporations to file an annual report on or before the 15th day of the third month following the close of the fiscal year. The filing fee is based on the corporation’s capital stock and paid-in capital or capital surplus. The minimum fee is $25.
• Corporate records. South Carolina requires corporations to keep extensive records at the principal place of business.

See our State Guide for South Carolina for more information on the formation and ongoing requirements for C corporations.

South Dakota Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in South Dakota.

At the time of incorporation, South Dakota requires you to take the following additional steps:

• South Dakota does not have an initial report or publication requirement.

South Dakota also has the following ongoing requirements:

• Annual report. South Dakota requires corporations to file an annual report in the anniversary month of the company’s incorporation. The filing fee is $50.
• Corporate records. South Dakota requires corporations to keep extensive records at the principal place of business.

See our State Guide for South Dakota for more information on the formation and ongoing requirements for C corporations.

Tennessee Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Tennessee.

At the time of incorporation, Tennessee requires you to take the following additional steps:

• County filing. If the corporation’s principal office is in Tennessee, a copy of the Charter must be filed with that county’s government. If the principal office is not in Tennessee, no county filing is required.

Tennessee also has the following ongoing requirements:

• Annual report and franchise tax. Tennessee requires corporations to file both an annual report and franchise tax. The annual report is due on or before the first day of the fourth month following the close of the corporation’s fiscal year. The filing fee is $20. The franchise tax is due the 15th day of the fourth month following the close of your books and records. The amount due is based on the corporation’s net worth or real and tangible property in Tennessee. The minimum tax due is $100.
• Corporate records. Tennessee requires corporations to keep extensive records at the principal place of business.

See our State Guide for Tennessee for more information on the formation and ongoing requirements for C corporations.

Texas Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Texas.

At the time of incorporation, Texas requires you to take the following additional steps:

• Texas does not have an initial report or publication requirement.

Texas also has the following ongoing requirements:

• Annual report and franchise tax. For taxable entities with a beginning date of October 4, 2009, or later, both the first annual report and payment of the tax due, if any, are due no later than May 15 of the year following the year the entity became subject to the tax (i.e., the beginning date). On an annual basis going forward, the franchise tax report must be filed and the tax paid no later than May 15 of each year. Entities filed prior to October 4, 2009 may wish to discuss taxes and fees with the Texas Comptroller of Public Accounts Office.
• Corporate records. Texas requires corporations to keep complete records at the principal place of business.

See our Texas State Guide for more information on Texas incorporation requirements and TX ongoing corporation requirements.

Utah Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Utah.

At the time of incorporation, Utah requires you to take the following additional steps:

• Utah does not have an initial report or publication requirement.

Utah also has the following ongoing requirements:

• Annual report. Utah requires corporations to file an annual report before the anniversary date of the incorporation. The filing fee is $15.
• Corporate records. Utah requires corporations to keep extensive records at the principal place of business.

See our State Guide for Utah for more information on the formation and ongoing requirements for C corporations.

Vermont Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Vermont.

At the time of incorporation, Vermont requires you to take the following additional steps:

• Vermont does not have an initial report or publication requirement.

Vermont also has the following ongoing requirements:

• Annual report. Vermont requires corporations to file an annual during the six-month period ending the last day of the anniversary month of the company’s incorporation. The filing fee is $25.
• Corporate records. Vermont requires corporations to keep extensive records at the principal place of business.

See our State Guide for Vermont for more information on the formation and ongoing requirements for C corporations.

Virginia Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Virginia.

At the time of incorporation, Virginia requires you to take the following additional steps:

• Virginia does not have an initial report or publication requirement.

Virginia also has the following ongoing requirements:

• Annual report. Virginia requires corporations to file an annual report on or before the last day of the anniversary month of the company’s incorporation. The filing fee is based on the number of authorized shares, and is between $100 and $1700.
• Corporate records. Virginia requires corporations to keep extensive records at the principal place of business.

See our State Guide for Virginia for more information on the formation and ongoing requirements for C corporations.

Washington Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Washington.

At the time of incorporation, Washington requires you to take the following additional steps:

• Initial report. Washington requires corporations to file an initial report within 120 days of incorporation.

Washington also has the following ongoing requirements:

• Annual report. Washington requires corporations to file an annual report on or before the last day of the anniversary month of the company’s incorporation. The cost is $69.
• Corporate records. Washington requires corporations to keep extensive records at the principal place of business.

See our State Guide for Washington for more information on the formation and ongoing requirements for C corporations.

West Virginia Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in West Virginia.

At the time of incorporation, West Virginia requires you to take the following additional steps:

• West Virginia does not have an initial report or publication requirement.

West Virginia also has the following ongoing requirements:

• Annual report and franchise tax. West Virginia requires corporations to file both an annual report and franchise tax. The annual report is due July 1st, and has a filing fee of $25. The franchise tax is due on or before the 15th day of the fourth month after the close of the taxable year. The fee varies.
• Corporate records. West Virginia requires corporations to keep complete records at the principal place of business.

See our State Guide for West Virginia for more information on the formation and ongoing requirements for C corporations.

Wisconsin Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Wisconsin.

At the time of incorporation, Wisconsin requires you to take the following additional steps:

• Wisconsin does not have an initial report or publication requirement.

Wisconsin also has the following ongoing requirements:

• Annual report. Wisconsin requires corporations to file an annual report. The due date is the last day of the calendar quarter in which the anniversary date of the company’s incorporation falls. (For example, if incorporation date was February 3rd, the annual report would be due March 31st.) The filing fee is $40.
• Corporate records. Wisconsin requires corporations to keep complete records at the principal place of business.

See our State Guide for Wisconsin for more information on the formation and ongoing requirements for C corporations.

Wyoming Facts for C Corporations

Here are some key facts you should know as you consider forming a C corporation in Wyoming.

At the time of incorporation, Wyoming requires you to take the following additional steps:

• Wyoming does not have an initial report or publication requirement.

Wyoming also has the following ongoing requirements:

• Annual report. Wyoming requires corporations to file an annual report on or before the first day of the anniversary month of the company’s incorporation. The cost is $50 or two-tenths of 1 mill on the dollar ($.0002), whichever is greater, based on the portion of the corporate assets located and employed in Wyoming.
• Corporate records. Wyoming has both a state recordkeeping requirement (where certain information must be kept with the registered agent) and standard corporate recordkeeping requirements.

See our State Guide for Wyoming for more information on the formation and ongoing requirements for C corporations.