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

#
Free LLC Guide
Click here to download our comprehensive LLC Guide.
Why LegalZoom

LLC Glossary

C Corporation

A C corporation is a corporation which has not made the Subchapter S election to be taxed as a partnership. In other words, it is a regular corporation which is subject to two levels of taxes. One tax is at the corporate level (for corporate profits), and one is at the shareholder level (for dividends).