Convert LLC to C-Corp: Travel Delaware (2026) | Lovie

As your travel LLC grows in Delaware, converting to a C-corp can unlock significant advantages, particularly if you're seeking venture capital or aiming for substantial expansion. This guide outlines the steps and considerations for converting your Delaware travel LLC to a C-corp in 2026. Check out our guide on corporate structure options in Delaware for step-by-step instructions. Lovie AI can streamline this complex process, ensuring compliance and maximizing benefits.

When to Convert

• Seeking Venture Capital: VC firms typically prefer investing in C-corps due to their established corporate structure and equity flexibility. A C-corp signals seriousness to investors.
• Planning for an IPO or Acquisition: C-corps are the standard entity type for companies planning to go public or be acquired. Converting early simplifies the process later.
• Complex Equity Structure Needed: C-corps offer more flexibility in structuring equity, issuing stock options, and attracting top talent with equity incentives.
• Minimizing Self-Employment Tax: LLC members pay self-employment tax on their profits. C-corp owners who are also employees can reduce this burden by taking a salary and paying employment taxes only on that amount.
• Expanding Internationally: C-corps are often viewed more favorably by international partners and investors, providing a more credible structure for global operations.

Conversion Steps

1. Assess Eligibility and Plan: Determine if your travel LLC meets the requirements for conversion and develop a comprehensive plan. Consider potential tax implications and equity restructuring. Lovie AI can analyze your specific situation and provide tailored recommendations.
2. Adopt a Plan of Conversion: Your LLC members must formally approve a plan of conversion, outlining the terms and conditions of the conversion to a C-corp. This requires a resolution and documented consent.
3. Draft Certificate of Incorporation: Prepare the Certificate of Incorporation for your new Delaware C-corp. This document includes the company name, registered agent, authorized shares, and the purpose of the corporation. Lovie AI automates this process, ensuring accuracy and compliance with Delaware law.
4. File Certificate of Incorporation with Delaware: File the Certificate of Incorporation with the Delaware Secretary of State. The filing fee is $89 as of 2024, but confirm for 2026. Expedited filing options are available for faster processing.
5. 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 to open a bank account. Lovie AI automates the EIN application process.
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, and any outstanding debts.
7. Notify Relevant Parties: Inform customers, vendors, and other relevant parties of the conversion. Update your business licenses, permits, and seller-of-travel registrations to reflect the new C-corp status. Lovie AI can help manage these notifications.

Start your formation with Lovie — $499 one-time, state filing fee included.