Form Your Maine S Corporation
Incorporate in the Pine Tree State and elect S-corp status for pass-through taxation, payroll-tax savings on distributions, and no franchise tax
Filed in Maine
The Pine Tree State · ME
- State filing fee$145
- Processing time20-30 business days (standard); expedite available
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$85 annual report — due By June 1st annually
- State tax rate3.5%-8.93% graduated corporate income tax
- Expedited option24 hours (+$50)
Form your Maine S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Maine S-Corp
Free formation means you pay only the $145 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Maine Secretary of State.
Registered agent
Required in Maine — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Maine
Maine pairs an outstanding quality of life with a growing creative, tourism, and remote-work economy, making it an attractive base for owner-operated S corporations that want pass-through taxation. The state levies a graduated 3.5%-8.93% corporate income tax, so an S-corp election lets profits flow through to shareholders while payroll-tax savings on distributions improve take-home for active owners.
Pass-through taxation avoids the entity-level double tax of a C corporation
Self-employment tax savings on profit distributions beyond a reasonable W-2 salary
Limited liability protection for shareholders' personal assets
No Maine franchise tax on the underlying corporation
Strong quality of life attracts skilled remote workers and founders
Growing tourism and creative economy supports new service businesses
Proximity to Canadian and European markets for cross-border trade
Strong local support ecosystem for small businesses
Key features of a Maine S-Corp
- Pass-through taxation with no C-corp double tax
- Payroll-tax savings on distributions above a reasonable salary
- No Maine franchise tax on the corporation
- Maine Secretary of State filing in 20-30 business days
- Growing tourism, creative, and remote-work economy
Major industries in Maine
Form your Maine S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 20-30 business days (standard); expedite available.
- 01
Choose Your Corporation Name
Your name must include a corporate designator such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation. Check availability through the Maine Secretary of State business name search before filing.
- 02
Appoint a Registered Agent
Maine requires a registered agent with a physical in-state address to accept legal documents on behalf of your corporation.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the Maine Secretary of State to create the corporation. The state filing fee is $145, with standard processing of 20-30 business days; expedited service is available.
- 04
Elect S Corporation Status (Form 2553)
After the corporation exists and you obtain an EIN, file IRS Form 2553 to elect S-corp tax treatment. File within 75 days of formation, or by March 15 to apply for the current tax year.
- 05
Set a Reasonable Salary and Run Payroll
The IRS requires S-corp owner-employees to take a reasonable W-2 salary before distributions. Register for Maine payroll withholding and run payroll so distributions are correctly separated from wages.
- 06
File Your Maine Annual Report
Maine corporations must file an annual report with the Secretary of State by June 1st each year. The filing fee is $85.
Maine S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Maine S-Corp requirements checklist
Everything you need to form and maintain a Maine S-Corp in 2026.
- File Articles of Incorporation with the Maine Secretary of State ($145)
- Appoint a registered agent with a physical Maine address
- Obtain an EIN from the IRS for banking, payroll, and the S election
- File IRS Form 2553 within 75 days of formation (or by March 15)
- Pay a reasonable W-2 salary to active owner-employees before distributions
- Meet S-corp eligibility: 100 or fewer shareholders, US citizens/residents only, one class of stock
- File the Maine annual report by June 1st ($85)
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Maine Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $20 (120 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $145 Maine state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Maine)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Maine S-Corp questions, answered
Common questions about forming an S-Corp in Maine. Can't find an answer? Talk to our team.
How do I form an S corporation in Maine?
An S corporation is a tax election, not a separate state filing. You first form a corporation by filing Articles of Incorporation with the Maine Secretary of State ($145), obtain an EIN, then file IRS Form 2553 to elect S-corp tax status.
How much does it cost to start an S corporation in Maine?
The Maine Articles of Incorporation filing fee is $145, paid to the Secretary of State. The IRS Form 2553 S-corp election itself is free. The Maine annual report costs $85 each year.
How long does Maine take to process the incorporation?
Standard processing through the Maine Secretary of State is 20-30 business days. Expedited service is available for an additional fee if you need faster turnaround.
What is the Form 2553 deadline for an S-corp election?
File IRS Form 2553 within 75 days of forming your corporation, or by March 15 of the tax year you want the election to take effect. Missing the window generally pushes S-corp treatment to the following year.
Who is eligible to own a Maine S corporation?
S corporations are limited to 100 or fewer shareholders, all of whom must be US citizens or residents, and the corporation may have only one class of stock. Foreign (non-resident) owners are not eligible, so they should consider a standard corporation or LLC instead.
How do S-corp taxes work in Maine?
S-corp profits pass through to shareholders and avoid C-corp entity-level double taxation, but Maine state income tax still applies at the owner level. Maine's graduated corporate income tax runs 3.5%-8.93%, and the state sales tax is 5.5%.
How does an S corporation save on self-employment taxes?
Active owners take a reasonable W-2 salary subject to payroll taxes, and remaining profit can be paid as distributions that are not subject to self-employment tax. The salary must be reasonable for the work performed, or the IRS can reclassify distributions as wages.
Does my Maine S corporation have to file a BOI report?
No. Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only foreign-formed entities registered to do business in a US state still file.
Maine government filing resources
Filing fees for common S-Corp services
Official Maine state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
Reservation lasts 120 days and may NOT be renewed.
$5.00 to certify a copy PLUS $2.00 per page for the copies (Title 13-C §123: 'Certifying a copy' $5.
$10.00 per signed/certified document ('special certification').
$150 reinstatement fee for failure to file an annual report (13-C MRSA §123, sub-§1, ¶U), with the maximum reinstatement fee not to exceed $600 regardless of the numbe…
Learn moreEverything you need to run your Maine S-Corp
Formation is the first step — stay compliant and operational with these services.
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Formation is free — you pay only the $145 Maine state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 20-30 business days (standard); expedite available.
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