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§ NEW BUSINESS FORMATION

BOCA RATON · UPDATED MAY 2026

Start your business structured right from day one.

Entity selection, state filings, EIN, initial accounting setup, and owner-compensation planning — so the structure protects you and minimizes tax from the start.

(561) 334-4066


In short

New business formation at KDM includes entity-type analysis (LLC vs. S-Corp vs. C-Corp), Florida Division of Corporations filing, EIN registration, S-Corp election (Form 2553) where appropriate, initial accounting system setup, and owner-compensation planning. Typically $950-$2,500 all-in depending on complexity.


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§ 01


The entity question

Entity selection is the biggest decision you make at formation — and switching later is painful. We analyze your specific situation and recommend the right structure.

  • Sole Proprietorship — no formation cost, no liability protection, full SE tax
  • Single-Member LLC (disregarded) — liability protection, still full SE tax
  • Multi-Member LLC (partnership) — liability protection, flexible allocation
  • LLC taxed as S-Corp — SE tax savings above ~$60-70K net income
  • S-Corporation — similar to LLC-taxed-as-S-Corp but with more formalities
  • C-Corporation — rare for small business; useful for retained earnings, complex equity

§ 02


What formation actually involves

  • Name availability check with Florida Sunbiz
  • File Articles of Organization (LLC) or Articles of Incorporation (corp)
  • Obtain Federal EIN from the IRS
  • File S-Corp election (Form 2553) if electing S-Corp taxation
  • Draft Operating Agreement (LLC) or Bylaws (corp)
  • Register for Florida Reemployment Tax if you'll have employees
  • Register for Florida Sales Tax if you'll sell taxable goods/services
  • Set up business bank account (we write the intro letter)
  • Initial QuickBooks configuration
  • Reasonable-salary analysis (for S-Corps)

§ 03


Florida-specific considerations

Forming in Florida has advantages and requirements distinct from other states:

  • No state income tax on individuals — preserves pass-through entity benefits
  • Florida corporate income tax (5.5%) applies to C-Corps on Florida-source income
  • Annual Sunbiz report + $138.75 fee due by May 1 (LLC) or May 1 (corp)
  • Registered Agent required — can be you, the firm, or a commercial RA service
  • Foreign-qualification (out-of-state businesses operating in FL) — we handle these too

§ 04


After formation — the first 90 days

Formation is the easy part. The first 90 days set up everything that happens after:

  • Open separate business bank accounts — no commingling with personal
  • Establish accounting system + monthly bookkeeping cadence
  • If S-Corp: set up payroll and pay yourself reasonable comp
  • Register for any local business tax receipts (varies by Florida city/county)
  • Set up retirement plan contributions (Solo 401(k), SEP, etc.)
  • Establish contracts + insurance (we recommend attorneys + insurance brokers)

§ Pricing


Flat fees. No hourly surprises.

All-in flat fee covering entity selection consultation, state filing, federal EIN, S-Corp election where applicable, and initial accounting setup.

  • Single-Member LLC

    Florida formation, EIN, operating agreement, QuickBooks setup

    $950–$1,400

  • Multi-Member LLC

    Same + multi-member operating agreement

    $1,200–$1,800

  • S-Corporation

    LLC or corp + Form 2553 election + reasonable-salary analysis

    $1,400–$2,200

  • C-Corporation

    Articles, bylaws, EIN, initial board minutes

    $1,600–$2,500

  • Foreign qualification

    Out-of-state business operating in FL

    $650–$1,100

Florida state filing fees ($125 LLC / $70 corp) and EIN application (free, but we handle it) are included in the flat fee. Registered Agent service is an annual $150 add-on if you use us.

§ Scope


What's included — and what isn't.

No surprises mid-engagement. Here's exactly what's in the standard scope, and what we'd bill separately or refer out.

Included

  • 30-minute entity selection consultation (LLC vs. S-Corp vs. C-Corp)
  • Florida Division of Corporations (Sunbiz) filing
  • Federal Employer Identification Number (EIN) from the IRS
  • S-Corporation election (Form 2553) where appropriate
  • Operating Agreement (LLC) or Bylaws (corp) drafting
  • Florida sales tax + reemployment tax registration if applicable
  • Initial QuickBooks Online setup with chart of accounts
  • Reasonable-salary analysis for new S-Corp owners
  • Business-bank-account introduction letter

Outside our scope

  • Legal advice on contracts, partnership disputes, or IP — referred to attorneys
  • Trademark or patent filings
  • Industry-specific licensing (FL contractor, medical, real estate, etc.)
  • Local business tax receipt filings (varies by city/county — we point you to the right office)
  • Business banking opening itself (you visit the bank; we provide the documents)

§ How this engagement works


The path from first call to delivered work.

  1. § 01

    Entity selection call

    Free 30-minute call to talk through your business plan, income expectations, partner structure, and goals. We recommend the entity type with the lowest lifetime tax and administrative burden for you.

    Day 0–3

  2. § 02

    Filing + setup

    Sunbiz filing, EIN, S-Corp election, operating agreement, sales-tax and reemployment registration, QuickBooks file built. Most engagements complete in 5–10 business days.

    Days 4–14

  3. § 03

    First-90-day check-in

    Review call at month 3 — bookkeeping cadence, reasonable-salary execution, retirement-plan timing, first quarterly estimated tax. Catches the common first-year mistakes before they cost you.

    Month 3

§ FAQ


Questions we hear about new business formation.

Should I form an LLC or an S-Corp?

For most new small businesses: LLC initially, with S-Corp election once net income exceeds ~$60-70K. This combines the simplicity of the LLC filing with the SE tax savings of S-Corp taxation. We revisit the election annually as income grows.

Can I do the formation myself online?

Yes, and many people do — LegalZoom, Incfile, etc. Filing papers is straightforward. Where people get in trouble is after: choosing the wrong entity type for their situation, missing the S-Corp election deadline, failing to set up proper accounting, or not establishing reasonable owner compensation. The formation filing is 10% of the work; the other 90% is setting up what happens next.

Ready to talk?
A 30-minute scoping call costs nothing.

Free 30-minute call to confirm fit. If we are the right firm for the work, we send a written scope and a flat fee. If we are not, we point you elsewhere.

(561) 334-4066

KDM Accounting

Free Consultation

Tell us what you need. We'll call within one business day.

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