Hello, I am filing my papers of incorporation this week and my business partner and I have decided to go with a close corp in Maryland. We are issuing 100 common stock at a value of $1.00 per a stock. This is my main reasons for doing this instead of an LLC or an S Corp. We want to reinvest almost all of our profit into the company while launching for the first year. By filing my taxes as c corp, we wont get taxed on a personal income level. (we are not taking salaries anyways). From doing research I believe that we will save the most money and will allow us to reinvest more into the company than by forming the business entity in a different way. I believe I need the following things. Articles of Incorporation filed in by the state Corporate bylaws Issuing of common stock to myself and my business partner registering with the local county for tax purposes. Am I missing anything here? I have created two businesses previously, but both were LLC's. Any help, advice, or insights would be great. Thanks!