CAUTION: Please make an informed decision. Your choice or action can affect your personal liability and tax obligations. You are encouraged to seek additional information and/or obtain the assistance of a qualified accountant or attorney before finalizing your choice of legal entity.
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"S" and "C" refer to subsections of the Internal Revenue Code signifying the federal tax status of a corporation. For either type, articles of incorporation are filed in the usual manner (see Forms below), but you need to contact the IRS to have your corporation specifically recognized as a sub "C" or sub "S" corporation. For additional information, please read the IRS's Small Business/Self-Employed/Other Business Frequently Asked Questions or contact the IRS by phone at 1-800-829-1040.
Business, Investment, Cooperative, Domestic and Foreign
Name Reservation Application - Naming Your Business
Articles of Incorporation - Form 2 (PDF: 16 KB / 3 pages)
Stock-for-Profit Corporation
Qualifying a Foreign Corporation in Wisconsin
Foreign Business Corporation -
Form 21
(PDF: 58 KB / 7 pages)
Certificate of Authority Application
Non-stock, Non-profit, Domestic and Foreign
Name Reservation Application - Naming Your Business
Articles of Incorporation - Form 102 (Fillable PDF: 15 KB / 3 pages)
NonStock Corporation
Qualifying a Foreign Corporation in Wisconsin
Foreign NonStock Corporation -
Form 121
(PDF: 26 KB / 4 pages)
Certificate of Authority Application
Articles of Domestication - Form 128 (PDF: 12 KB / 4 pages) Nonstock Corporation
WI Foreign Corporation Filing and Fees
* Foreign Corporation refers to out-of-state or out-of-country companies.