How to Convert Your Mobile Developer LLC to C-Corp in Delaware (2026)

As a mobile developer LLC in Delaware, you might find yourself needing to convert to a C-Corp by 2026. This guide outlines the process, tax implications, and equity restructuring involved, ensuring a smooth transition for your growing app business. Consider using Lovie's AI-powered platform for a seamless conversion experience, handling everything from filings to compliance.

When to Convert

Conversion Steps

  1. LLC Member Approval: Obtain unanimous consent from all LLC members to convert to a C-Corp. Document this decision in the LLC's operating agreement or a separate resolution.
  2. Name Availability Check: Ensure your desired C-Corp name is available in Delaware. Check the Delaware Division of Corporations website for name availability.
  3. Draft Certificate of Incorporation: Prepare the Certificate of Incorporation for your Delaware C-Corp, outlining details like the company name, registered agent, authorized shares, and initial directors. Lovie can automate this step.
  4. File Certificate of Incorporation: File the Certificate of Incorporation with the Delaware Division of Corporations. Expedited filing options are available for faster processing.
  5. Obtain EIN from IRS: Apply for a new Employer Identification Number (EIN) from the IRS for your C-Corp. This is required for tax purposes.
  6. Transfer Assets and Liabilities: Transfer all assets and liabilities from your LLC to the newly formed C-Corp. This includes bank accounts, contracts, intellectual property (app source code), and debts.
  7. Update Licenses and Permits: Update all relevant licenses and permits (e.g., business licenses, Apple developer account, Google Play developer account) to reflect the new C-Corp entity name and EIN.

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