Common corporate records include Articles and amendments, bylaws, shareholder and director actions, resolutions, meeting minutes, stock records, annual reports, tax records, and significant contracts. Requirements vary by state.

Swyft Filings offers corporation formation services and prepares and submits the state incorporation paperwork. Corporate formation generally creates the legal corporation first; tax classification and internal governance are separate concepts. For example, S corporation status is a federal tax election for an eligible entity rather than a different state-law corporation in every jurisdiction.