Form a S-Corp in Maine

Everything you need to know about forming a S-Corp in Maine. Filing fees, requirements, timeline, and step-by-step guidance.

$145
Filing Fee
5-10 business days
Processing Time
Required
Registered Agent

How to File

1

Choose Corporate Name

Select an available name ending with Corporation, Corp., Incorporated, or Inc. Check availability through Maine Secretary of State database.

30 minutes

2

Appoint Registered Agent

Designate a registered agent with Maine address to receive legal documents and official correspondence.

15 minutes

3

Prepare Articles of Incorporation

Complete Form MBCA-6 including corporate name, registered agent, authorized shares, and incorporator information.

45 minutes

4

File Articles with Secretary of State

Submit completed Articles of Incorporation with $145 filing fee to Maine Secretary of State by mail or online.

15 minutes

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • Obtain EIN from IRSApply for Federal Employer Identification Number directly with IRS online, by phone, or mail.
  • File Form 2553 for S-Corp ElectionSubmit IRS Form 2553 within 75 days of incorporation to elect S-Corporation tax status.
  • Create Corporate RecordsAdopt bylaws, issue stock certificates, hold organizational meeting, and maintain corporate record book.

Advantages

  • Pass-through taxation eliminates double taxation on corporate profits
  • Limited liability protection for shareholders from business debts and claims
  • Enhanced credibility and professional image with customers and vendors
  • Easier transfer of ownership through stock sales compared to other structures

Considerations

  • Strict IRS requirements including single class of stock and citizenship restrictions
  • Required payroll taxes on owner-employee wages even for small businesses
  • Limited to 100 shareholders and cannot have corporate or partnership owners

Annual Obligations

Annual Report Fee:$85
Report Due:June 1st
Annual report must be filed by June 1st each year. Late filing penalty is $50 after 30 days and $100 after 60 days. Corporation automatically dissolves if report not filed for two consecutive years.
Last verified: December 2025Source

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