Form Your North Dakota S Corporation
Incorporate in the Peace Garden State and elect S-corp status for pass-through taxation, payroll-tax savings, and some of the lowest corporate tax rates in the nation
Filed in North Dakota
The Peace Garden State · ND
- State filing fee$100
- Processing time~5-7 business days (FirstStop online faster)
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$25/year annual report — due Annually with ND Secretary of State
- State tax rate1.41%-4.31% graduated corporate income tax
Form your North Dakota S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your North Dakota S-Corp
Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.
Articles of Incorporation (plus IRS Form 2553 for the S-corp election) filing
We prepare and submit your Articles of Incorporation (plus IRS Form 2553 for the S-corp election) to the North Dakota Secretary of State.
Registered agent
Required in North Dakota — 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 North Dakota
North Dakota pairs a low graduated corporate income tax (1.41%-4.31%) with one of the nation's lowest unemployment rates, making it a cost-efficient home for an S corporation electing pass-through taxation. A diversified economy spanning energy, agriculture, and technology gives ND S-corp owners room to grow while keeping payroll and operating costs low.
Pass-through taxation avoids the C-corp double tax — profits flow straight to shareholders' personal returns
Payroll-tax savings: distributions beyond a reasonable W-2 salary escape self-employment tax
Low North Dakota corporate income tax (1.41%-4.31% graduated), among the lowest in the nation
Modest $25/year annual report keeps ongoing compliance cheap
Liability protection: the corporation shields personal assets from business debts
Strong, diversified ND economy led by energy, agriculture, and technology
Low cost of living and affordable operations across the Peace Garden State
Credibility of a formal corporate structure for banking, investors, and contracts
Key features of a North Dakota S-Corp
- Pass-through taxation, no entity-level double tax
- Self-employment tax savings on distributions
- Low ND corporate tax (1.41%-4.31%)
- $100 state filing fee, ~5-7 day processing
- Affordable $25/year annual report
Major industries in North Dakota
Form your North Dakota S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes ~5-7 business days (FirstStop online faster).
- 01
Choose Your Corporation Name
Your name must include 'Corporation,' 'Incorporated,' 'Company,' 'Limited,' or an abbreviation. Check availability through the North Dakota Secretary of State's FirstStop business search.
- 02
Appoint a Registered Agent
North Dakota requires a registered agent with a physical address in the state to accept service of process and legal documents.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the North Dakota Secretary of State. The filing fee is $100 and processing takes about 5-7 business days, faster when filed online through FirstStop.
- 04
Obtain an EIN and Issue Stock
Apply for a free EIN from the IRS, then issue one class of stock to your shareholders. The corporation must have no more than 100 shareholders, all US citizens or residents.
- 05
Elect S Corporation Status (Form 2553)
File IRS Form 2553 to elect S-corp tax treatment, within 75 days of formation or by March 15 to apply for the current tax year. All shareholders must sign.
- 06
File Your Annual Report
File the North Dakota annual report with the Secretary of State each year. The fee is $25 to keep your corporation in good standing.
North Dakota S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
North Dakota S-Corp requirements checklist
Everything you need to form and maintain a North Dakota S-Corp in 2026.
- File Articles of Incorporation with the ND Secretary of State ($100)
- Appoint a registered agent with a physical North Dakota address
- Obtain an EIN from the IRS and issue a single class of stock
- File IRS Form 2553 within 75 days of formation (or by March 15)
- Limit ownership to 100 shareholders, all US citizens or residents
- Pay shareholder-employees a reasonable W-2 salary before distributions
- File the ND annual report each year ($25)
Filing information
- Formation document
- Articles of Incorporation (plus IRS Form 2553 for the S-corp election)
- Filing agency
- North Dakota Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $10 (12 months)
Free formation — pay only the state fee
Kicker formation is free. You pay the $100 North Dakota state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation (plus IRS Form 2553 for the S-corp election) filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in North Dakota)
- 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.
North Dakota S-Corp questions, answered
Common questions about forming an S-Corp in North Dakota. Can't find an answer? Talk to our team.
How do I form an S corporation in North Dakota?
An S corporation is a federal tax election, not a separate state filing. You first form a corporation by filing Articles of Incorporation with the North Dakota Secretary of State ($100), then file IRS Form 2553 to elect S-corp tax status.
How much does it cost to form an S corporation in North Dakota?
The state filing fee for the Articles of Incorporation is $100, paid to the North Dakota Secretary of State. There is no separate state fee for the S-corp election — IRS Form 2553 is free. The annual report costs $25 per year.
How long does North Dakota take to process the filing?
Processing the Articles of Incorporation takes about 5-7 business days. Filing online through the Secretary of State's FirstStop portal is typically faster than filing by mail.
What is North Dakota's tax rate for an S corporation?
North Dakota levies a graduated corporate income tax of 1.41% to 4.31%, among the lowest in the nation. S-corp profits pass through to shareholders, but North Dakota state income tax still applies at the individual or entity level depending on filings.
When must I file Form 2553 to elect S-corp status?
File IRS Form 2553 within 75 days of forming your corporation, or by March 15 to have the election apply to the current tax year. All shareholders must sign the form.
Who can be a shareholder in an S corporation?
An S corporation may have no more than 100 shareholders, all of whom must be US citizens or residents, and it can issue only one class of stock. Foreign owners are not eligible for the S-corp election.
How does an S corporation save on taxes?
You pay yourself a reasonable W-2 salary, and remaining profits taken as distributions are not subject to self-employment (Social Security and Medicare) tax. The IRS requires the salary to be reasonable for the work performed.
Does my North Dakota 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.
North Dakota government filing resources
Filing fees for common S-Corp services
Official North Dakota state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
$10 to reserve an available entity name for up to 1 year (365 days) via the Reserved Name Application in the FirstStop Portal.
Flat $20 for a Certificate of Good Standing, ordered via the Request Certificate form in the FirstStop Portal.
Learn moreNorth Dakota does not publish a distinct 'certified copy' fee on its official fee pages.
$10 per authentication/apostille PLUS a $5 record search fee per unique notary signature (e.g., 2 docs by the same notary = $10 + $5.
Foreign corporation registration (Certificate of Authority) is $145 (vs $100 domestic).
Learn moreBusiness-level, not entity-specific: LLC, C-corp, S-corp, nonprofit use the same ND TAP application at the same $0 cost.
Learn more$20 domestic / $40 foreign, read directly from the official sos.nd.gov corporation business-structure fee list ('Amendment (domestic) - $20', 'Amendment (foreign) - $4…
Learn moreS-corp and C-corp are the SAME North Dakota business corporation (S-corp is a federal IRS Form 2553 election).
Learn moreS-corp and C-corp are the SAME North Dakota entity (a business corporation).
Learn moreOfficial ND SOS Corporation business-structure fee page: 'Intent to Dissolve (domestic, if shares have been issued) - $10' and 'Dissolution (domestic) - $20'.
Learn moreEverything you need to run your North Dakota S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your North Dakota S-Corp?
Formation is free — you pay only the $100 North Dakota state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in ~5-7 business days (FirstStop online faster).
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