A corporation is formed by filing the Articles of Incorporation (or the Certification of Incorporation) with the appropriate state agency.
Only after that filing is completed does attention turn toward the type of corporate treatment, as it is not done with the Secretary of State or with the incorporation filing.
If the corporation wishes to elect to be taxed as an “S” corporation, then the corporation chooses to make a certain tax election with the IRS.
If S tax treatment is not chosen, the corporation will be taxed as a C corporation, meaning it will be taxed on corporate earnings.
This topic is discussed fully in the Corporation information provided with Standard Legal’s Incorporation legal forms software.