Entity Formation · Dallas–Fort Worth
Entity Formation for Texas LLCs and S-Corps
I’m Krystal Le, CPA. I help DFW owners form the Texas entity and finish first-year setup — SOS filing, EIN, books, and tax elections — then hand S-Corp salary work to the S-Corp page.
The difference
How we approach the work.
Formation is a legal filing. First-year setup is the part that saves you. IRS Publication 583, Starting a Business and Keeping Records, is the posture I use with new DFW owners: the certificate from Austin is the start, not the finish. I file the Texas entity and stand up the first-year kit — EIN, books, bank posture, and the tax calendar — so you are not reconstructing a year from a stack of statements next April.
What I file: a Texas Secretary of State Certificate of Formation. An LLC is Form 205. A for-profit corporation is Form 201. I will not call the LLC form Form 201. Then an EIN (Form SS-4; Publication 1635, Understanding Your EIN, explains when a new number is required). Then a Texas Comptroller franchise-tax account — most small businesses owe nothing until the Comptroller’s no-tax-due threshold, and I will use the live threshold, not a number from an old blog post. Books, bank, and first-year tax posture hand to bookkeeping. Employees or an S-Corp salary hand to payroll and S-Corp.
This page forms. It does not decide LLC vs S-Corp — that comparison lives on LLC vs S-Corp. A legal entity is not a tax election. Form 8832 is optional and only when the classification actually needs it; a timely Form 2553 can make 8832 unnecessary. I am a CPA, not a law firm and not a registered-agent product. Operating agreements and liability questions belong with a business attorney.
How it works
Five steps, start to finish.
Free consult
We talk through owners, activity, and whether you already filed with the Secretary of State. No formation package until I know what is missing.Structure recommendation
I recommend LLC or corporation for the filing. I do not treat that recommendation as an S-Corp decision — election work stays on the S-Corp page.State filing + EIN
I coordinate the Texas SOS Certificate of Formation (Form 205 for an LLC, Form 201 for a corporation) and the EIN. The person who controls the entity is the responsible party. No nominee.First-year kit
EIN confirmation, Comptroller franchise-tax account, books and bank posture, and the first-year tax calendar so you know what is due and when.Hand-off
Ongoing books go to bookkeeping, owner or staff pay to payroll, year-round strategy to tax planning, and Form 2553 / reasonable salary to S-Corp.
Who it’s for
Who this fits.
- First-time Texas LLC: You need the Form 205 filing, an EIN, and a first-year kit — not a 40-tab comparison. I form the company and set the calendar.
- W-2 plus a side business: You are still employed and the side activity needs a real entity, books, and an EIN before it is a pile of 1099s.
- Landlord LLC wrapper: You want a Texas LLC around rentals. I form the wrapper and first-year kit here; property-level tax strategy lives on real estate tax.
- Two-owner service firm: Two owners, one Texas filing, and a first-year kit both of you can follow. Operating-agreement language still belongs with a business attorney.
- Already filed SOS — no EIN or books: The certificate is done. I review what the Secretary of State has, then finish EIN, franchise account, and books. See the FAQ if that is you.
- Thinks they want an S-Corp: Form the Texas LLC or corporation here. Elect S-Corp — Form 2553, reasonable salary, owner payroll — on the S-Corp page, not as a formation add-on.
Pricing
Pricing explained before work begins.
Every engagement is scoped on the discovery call, then priced in writing before anything starts. What sets the scope:
- LLC versus corporation filing
- Whether the Secretary of State filing is already done
- EIN, books, and franchise-account gaps
- Number of owners
- Whether an S-Corp conversation belongs on a later page
Already a client? A one-hour Tax Strategy session is $275, invoiced separately after booking. Book it here.
Questions
Common questions.
Do I need an LLC before I can be an S-Corp?
Usually yes for DFW small-business owners. An LLC is a Texas legal entity. S-Corp is a federal tax election. I form the Texas LLC (or corporation) on this page. If and when the election makes sense, that work lives on our S-Corp service — Form 2553, reasonable salary, and owner payroll — not here.
What does Texas require to form an LLC?
You file a Certificate of Formation with the Texas Secretary of State. For an LLC that is Form 205, not Form 201 (201 is the for-profit corporation form). You need a distinguishable name and a registered agent with a Texas street address. I coordinate the filing and the tax setup around it. I am a CPA, not a substitute for a business attorney on operating agreements or liability questions.
When do I need an EIN?
Most new Texas LLCs and corporations need an Employer Identification Number. Apply with the IRS (online or Form SS-4). Publication 1635, Understanding Your EIN, explains when a new number is required. I will not use a nominee responsible party. The person who controls the entity goes on the application.
Does a new Texas LLC owe franchise tax in year one?
Texas has no personal income tax, but LLCs and corporations generally must file a franchise tax report. Whether you owe tax depends on the Comptroller’s current no-tax-due threshold. Formation includes getting you on that calendar.
Can you elect S-Corp status as part of formation?
I will tell you if the election is even in range. The election itself — Form 2553, reasonable compensation, and owner W-2s — is the S-Corp service page. Bundling it into “formation” is how owners miss the March 15 / 2-months-and-15-days window or skip payroll.
I already filed the LLC myself. Can you still do year one?
Yes. I review what the Secretary of State has, fix the gaps (EIN, books, franchise account), and only then talk about an S-Corp election if the numbers support it.
Do I have to come to the office to form the company?
No. I serve all of Dallas–Fort Worth and can do this virtually. If you want to meet, the office is in Richardson, Texas, Monday–Friday 9:30 AM–5:00 PM CT. Book a discovery call or call (469) 987-0618.
Is there a published formation fee?
No. I quote after a discovery call.
From a client.
Krystal is highly knowledgeable when it comes to complex tax matters. As a newly formed LLC, we encountered several challenges with bookkeeping and tax compliance. Krystal guided us through every step with patience and clarity, helping us stay organized and confident in our filings.
Talk it through with Krystal.
Fifteen minutes on what you need and whether LeCPA fits. Krystal calls you.