How to Convert Your First-Time Founder LLC to C-Corp in Delaware (2026)

So, you launched your first business as an LLC in Delaware. Congrats! But now, things are taking off, and you're wondering if a C-Corp is the right move for 2026. This guide breaks down the process of converting your Delaware LLC to a C-Corp, specifically for first-time founders. We'll cover when to convert, the steps involved, tax implications, and common pitfalls to avoid. And remember, Lovie can handle this entire conversion for you, ensuring accuracy and compliance every step of the way.

When to Convert

Conversion Steps

  1. LLC Member Approval: All LLC members must formally approve the conversion to a C-Corp. This typically involves a vote and written consent, documented in your LLC operating agreement.
  2. Name Availability Check: Ensure your desired C-Corp name is available in Delaware. You can search the Delaware Division of Corporations website.
  3. Draft Certificate of Incorporation: This document outlines the C-Corp's name, purpose, registered agent, authorized shares, and initial directors. Delaware requires specific language and formatting.
  4. File Certificate of Incorporation with Delaware: Submit the Certificate of Incorporation to the Delaware Division of Corporations, along with the filing fee ($89 in 2026). You can file online or by mail.
  5. Obtain an EIN from the IRS: Apply for a new Employer Identification Number (EIN) from the IRS. This is required for the C-Corp to pay taxes and hire employees.
  6. Transfer Assets and Liabilities: Officially transfer all assets and liabilities from the LLC to the newly formed C-Corp. This includes bank accounts, contracts, and intellectual property.
  7. Adopt Bylaws and Issue Stock: Create corporate bylaws outlining the rules and regulations for operating the C-Corp. Issue stock certificates to the initial shareholders.

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