Incorporation
Overview
Check Pricing
3-Step Process
Why LegalZoom?
Education Center
Incorporation Education
FAQ
Glossary
Why LegalZoom

Home | Business Formations | Incorporation
Incorporation Glossary

C corporation

A C corporation is a regular corporation that does not wish to be taxed as a pass-through entity. It is subject to two levels of taxes, one at the corporate level (for corporate profits) and one at the shareholder level (for dividends).