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A Subchapter S Corporation may not have more than 75 shareholders.
A husband and wife are considered one shareholder.
All shareholders must be US citizens or a qualified Subchapter S Trust. The IRS Form 2552, election by a small business corporation, prepared by Delaware Corporate Agents must be completed by you with the names, addresses, social security numbers and other information about all shareholders.
Consult your tax professional before you make your Subchapter S election.
NOTE: On your corporation/limited liability
company setup screen, you will be asked if you would
like to take advantage of our our Deluxe
Services. Click on one of the following
links to find out about our Deluxe
Incorporation Service and our Deluxe LLC
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