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	General Corporation
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In order to form an "S Corporation", a General or Close Corporation will have to first be filed. Once your corporation has been filed with the State of Delaware, you can then elect your Subchapter S status (S Corp), directly with the IRS, by filing IRS Form 2553. Be sure to file this form within 70 days of Incorporating.
(Form 2553 is included in our Essential and Express Packages!)