Home/Operations/Entity Conversion
Entity Conversion · LLC ↔ Corp

Convert entity type without starting over.

Outgrew your LLC and need a Delaware C-Corp for VC? Decided you prefer pass-through and want to convert C-Corp to LLC? S-Corp election? F-reorganization? We handle every conversion path with state SOS + IRS coordination.

Part of your File.Business BOS · 51 jurisdictions · 220K+ businesses
FROM · LLCLLCPASS-THROUGHSchedule K-1SE tax on profitFORM 2553 · S-CORPFORM 8832 · ENTITYTO · C-CORPCORPCORPORATEForm 1120VC-fundableIRS + STATE ALIGNEDConversion or new entity$FROM $349 + FEESTax election · 30 daysLLC ↔ CORP · S-CORP ELECT · F-REORG
What conversion handles

Every path, mapped + filed.

LLC → C-Corp (VC track)

State statutory conversion or Delaware-flip via F-reorg. New EIN, new cap table, founder vesting reset, S-Corp election revoked.

C-Corp → LLC (pass-through)

Convert post-pivot or after VC track changes. Tax-event likely. Counsel + accountant coordination required.

S-Corp election

Form 2553 within 2.5 months of formation. Late-election relief if missed. Best for profitable mid-size LLCs.

F-Reorganization

IRC §368(a)(1)(F) tax-free restructuring. Common for state-of-formation changes (e.g. CA LLC → DE C-Corp pre-VC).

State statutory conversion

~35 states allow direct conversion via single filing. Other states require dissolve + re-form sequence.

IRS Forms 8832 + 2553

Form 8832 (entity classification election) or Form 2553 (S-Corp election). We file both correctly with proper effective dates.

How it works

A clean handoff, in 4 steps.

1

Map the conversion

Current entity type, current state, target entity type, target state. Tax + cap table implications scoped.

2

Draft conversion docs

Plan of conversion, member/shareholder consents, certificate of conversion, new articles.

3

File with state SOS(s)

Certificate of conversion filed in home state. If changing states, also file in new state.

4

IRS coordination

Form 8832 (entity classification) and/or Form 2553 (S-Corp election) filed with IRS. EIN + tax-year alignment.

Two ways to engage

One-time, or part of your BOS.

One-time conversion
$349 + state fees
Single conversion event (LLC→Corp, Corp→LLC, S-Corp election).
  • Plan of conversion drafted
  • State certificate filed
  • IRS forms (8832/2553)
  • Member/shareholder consents
  • 30 days specialist support
Start conversion
RECOMMENDED
F-Reorg / Delaware flip
$2,999 + state fees
Tax-free F-reorganization for VC track + state-of-formation change.
  • Pre-flip cap table analysis
  • New DE C-Corp formation
  • F-reorg structuring
  • Asset/share transfer docs
  • S-Corp revocation if needed
  • 60 days specialist support
Start F-Reorg
FAQ

Common questions.

What is entity conversion?

Entity conversion is changing your business from one structure to another, such as an LLC to a corporation or a corporation to an LLC, usually to fit new goals like raising investment or changing tax treatment. Many states allow a statutory conversion that carries the business over cleanly. We handle the conversion for you.

Why would I convert my entity?

Common reasons are raising venture capital, which favors a C-corporation, changing tax treatment, or simplifying as needs change, so conversion follows a shift in your plans. We flag whether your goals actually call for converting so you change structure for a real reason, not just a preference.

How does converting an LLC to a corporation work?

Many states offer a statutory conversion that transitions the LLC into a corporation while preserving its history and EIN, and where that is unavailable other methods exist, each with tax and legal steps. We flag the right method for your states and handle the conversion so it is done cleanly.

Does conversion have tax consequences?

It can: converting between structures can trigger tax effects depending on the entities and method, so the tax side should be planned with an advisor before you convert. We handle the entity mechanics and flag where tax counsel should weigh in so a conversion does not create an unexpected tax bill.

Will I keep my EIN after converting?

Often but not always: whether the converted entity keeps its EIN depends on the type of conversion and IRS rules, so it needs to be confirmed rather than assumed. We flag how your EIN is handled so your banking, contracts, and filings transition correctly.

Can I convert a corporation to an LLC?

Yes: businesses convert corporations to LLCs to simplify or change tax treatment, using a statutory conversion where available, though the tax consequences of this direction can be significant and warrant advice. We flag the considerations and handle the mechanics so the conversion is done correctly.

Is conversion the same as forming a new entity?

Not with a statutory conversion, which carries the existing business over into the new form, preserving continuity, whereas forming a new entity and transferring assets is a different, messier path. We flag which approach applies in your states so you keep continuity where a clean conversion is available.

What happens to contracts and accounts after conversion?

With a proper conversion the business generally continues, but you should update banks, contracts, licenses, and registrations to reflect the new structure so records stay consistent. We flag the downstream updates so your conversion flows through everywhere the old structure appears.

Can File.Business handle my entity conversion?

Yes: we determine the right method for your states, file the conversion, and flag the tax, EIN, and downstream updates involved, coordinating with your tax advisor, so your business changes structure cleanly and keeps its continuity.

Start your business in the next 5 minutes.

No state-fee markup. Pay only the state fee. 60-day money-back guarantee.

No state-fee markup 60-day money-back Cancel anytime