How to Convert Your Gaming LLC to C-Corp in Florida (2026)

As your Florida gaming LLC grows, especially with increasing revenue and potential venture capital interest, converting to a C-corp might be the strategic move for 2026. This guide outlines the key considerations, steps, and potential pitfalls of converting your gaming LLC to a C-corp in Florida, ensuring your studio is ready for the next level. Let Lovie handle the complexities of the conversion process, so you can focus on creating the next hit game.

When to Convert

Conversion Steps

  1. Assess Your Current Situation: Evaluate your Florida gaming LLC's financials, legal structure, and long-term goals to determine if a C-corp conversion is the right move. Consider consulting with a CPA and attorney familiar with Florida business law.
  2. Develop a Conversion Plan: Outline the steps involved in the conversion process, including legal filings, asset transfer, and equity restructuring. Determine the effective date of the conversion.
  3. File Articles of Incorporation in Florida: File the Articles of Incorporation with the Florida Department of State, Division of Corporations. The filing fee is currently $70. Ensure all required information is accurate and complete.
  4. Obtain an EIN from the IRS: Apply for a new Employer Identification Number (EIN) from the IRS for your C-corp. This is required for tax purposes and can be done online.
  5. Transfer Assets and Liabilities: Transfer all assets and liabilities from your Florida gaming LLC to the newly formed C-corp. This includes bank accounts, intellectual property (game assets, code), contracts, and debts.
  6. Issue Stock to Owners: Determine the equity structure of the C-corp and issue stock certificates to the owners of the former LLC. This step requires careful consideration of equity splits and vesting schedules.
  7. Notify Relevant Parties: Inform all relevant parties, including clients, vendors, banks, and the Florida Department of Revenue, of the conversion from an LLC to a C-corp.

Start your formation with Lovie — $20/month, everything included.