Form a S-Corp in New Hampshire
Everything you need to know about forming a S-Corp in New Hampshire. Filing fees, requirements, timeline, and step-by-step guidance.
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How to File
Choose a Corporate Name
Select a unique business name that includes a required corporate designator such as 'Corporation,' 'Corp.,' 'Incorporated,' or 'Inc.' Verify name availability using the NH Secretary of State's online business name search tool.
30 minutes
Appoint a Registered Agent
Designate a registered agent with a physical street address in New Hampshire who will be available during normal business hours to receive legal documents and official state correspondence on behalf of the corporation.
1-2 hours
File Articles of Incorporation
Prepare and file Articles of Incorporation (Form 11A) with the NH Secretary of State, including the corporate name, registered agent information, number of authorized shares, and incorporator details. Submit online, by mail, or in person with the $100 filing fee.
1-2 hours
Draft Corporate Bylaws
Create corporate bylaws that govern the internal operations of the corporation, including shareholder rights, board of directors structure, officer roles, and meeting procedures. Although not filed with the state, bylaws are essential for corporate governance.
2-4 hours
What's Next After Filing
Once your S-Corp is officially formed, you'll want to complete these important steps:
- •Hold Organizational Meeting — Conduct an initial organizational meeting of the board of directors to adopt bylaws, appoint officers, issue stock shares, and document key corporate decisions in meeting minutes. New Hampshire law requires maintaining accurate corporate records.
- •Obtain EIN and Elect S-Corp Status — Apply for a federal Employer Identification Number (EIN) from the IRS at no cost, then file IRS Form 2553 to elect S-Corporation tax status. The election must be filed no later than 2 months and 15 days after the beginning of the tax year in which it is to take effect.
- •Register for NH State Taxes and Licenses — Register with the NH Department of Revenue Administration for applicable state taxes, including the Business Profits Tax (BPT) and Business Enterprise Tax (BET). Obtain any required local or industry-specific business licenses or permits.
Advantages
- ✓Pass-through taxation avoids federal double taxation, with profits and losses reported on shareholders' personal tax returns
- ✓New Hampshire has no personal income tax on wages or investment income, which can provide additional tax advantages for shareholders
- ✓Shareholders who are active in the business may reduce self-employment taxes by splitting income between salary and distributions
- ✓Provides limited liability protection, shielding shareholders' personal assets from corporate debts and legal liabilities
Considerations
- •Strict IRS eligibility requirements limit S-Corps to 100 shareholders, one class of stock, and restrict certain entity types and non-resident aliens from being shareholders
- •Subject to New Hampshire's Business Profits Tax and Business Enterprise Tax, which apply regardless of the federal S-Corp election
- •Requires more administrative formality than an LLC, including maintaining bylaws, holding annual meetings, and keeping detailed corporate minutes
Annual Obligations
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