Incorporation

New Businesses
-          Incorporation
-          Tax account registration
-          Identity packages
-          Website setup
-          Payment processing
 
Form SS-4 - Application for Employer Identification Number

Form 2553 - Election by a Small Business Corporation

An S corporation may have no more than 75 shareholders at any one time
Eligible shareholders include:

* Individuals who are citizens or resident aliens of the United States;
* Estates:
* certain trusts; and
* Charitable organizations, certain pension trusts and employee stockownership plans.
 
NOTE:  Stock owned by a husband and wife is treated as if owned only by one share holder as long as both spouses are citizens or residents of the United States.
The Small Business Job Protection Act of 1996 (the "Act"), signed into law on August 20, 1996, increased the flexibility of S corporations by easing the eligibility and operational requirements of S corporations. An S corporation now may own a subsidiary S corporation provided the parent owns 100% of the subsidiary S corporation. IRC § 1361(b)(3)(B)(i)
 
A corporation which is a qualified subchapter S subsidiary shall not be treated as a separate corporation, and(ii) all assets, liabilities, and items of income, deduction, and credit of a qualified subchapter S subsidiary shall be treated as assets, liabilities, and such items (as the case may be) of the parent S corporation