Delaware company formation
A separate choice between LLC flexibility and stock-company governance, with materially different annual tax calculations.
Choose a legal form
| Jurisdiction | Legal form | Key distinction | Service details |
|---|---|---|---|
| Delaware | Limited liability company (LLC) | A Delaware LLC with an ownership and management agreement designed around the business. Tax classification and foreign-owner reporting need their own assessment. | Explore the service |
| Delaware | Business corporation | A Delaware stock corporation for a business that needs shares, directors and a corporate governance structure. Federal tax treatment is a separate decision. | Explore the service |
Sources & research notes9 references
- Delaware — fee schedule, revised August 1, 2026
- Delaware — document filing service
- Delaware — entity-specific formation forms
- Delaware — forming a business entity
- Delaware — annual report and tax information
- Delaware — enacted 85 Del. Laws chapter 273, sections 23 and 45
- IRS — domestic LLC classification
- IRS — Form 5472 instructions
- IRS — S corporation eligibility