
Which path fits?
State entity ≠ IRS tax election. Pick the state form first; tax treatment is the next step.
What is an LLC?
Flexible for most small businesses. Default is pass-through tax. You can later elect S or C taxation without changing the SOS entity.
What is a Corporation?
A separate corporation at the Secretary of State. Default is C tax; eligible companies can elect S (Form 2553).
LLC taxed as S vs forming a corp and electing S
S is a tax election, not a state entity. You can keep an LLC and elect S, or form a corporation then elect S. Same tax path — different SOS paperwork.
Nonprofit corporation
For charitable or mission organizations. 501(c)(3) is a separate IRS application after (or alongside) the state nonprofit filing.
Trust
Usually estate or asset planning — not DIY articles of organization. We’ll walk the Ozfield desk path with you.
Quick chooser — what are you building?
Suggested on the form:
Educational only — not legal, tax, or filing advice. We’ll confirm the right path with you. Orkun Ozkaymak, CPA, MBA reviews tax elections with you.



