Convert LLC to C-Corp: Solo Founder Florida (2026) | Lovie

As a solo founder in Florida, you've likely started with an LLC for its simplicity. But as your business grows, converting to a C-corp might become necessary to attract investors and scale. This guide outlines the process for converting your Florida LLC to a C-corp in 2026, covering key steps, tax implications, and potential pitfalls. If you're exploring this further, our guide on corporate structure options in Florida is a helpful next step. Using Lovie’s AI-powered platform can streamline this complex transition.

When to Convert

Seeking Venture Capital: Venture capitalists almost exclusively invest in C-corporations due to their stock structure and established corporate governance, making a C-corp essential for raising significant capital.
Planning for an IPO: If your long-term goal involves an Initial Public Offering (IPO), a C-corp structure is a prerequisite for listing on major stock exchanges.
Expanding Operations Nationally/Internationally: C-corps have a more established framework for multi-state and international operations, simplifying tax and legal compliance as you grow beyond Florida.
Offering Stock Options to Employees: Attracting and retaining talent often requires offering stock options. C-corps are designed to handle equity compensation, which is difficult to implement with an LLC.
Desire for Lower Self-Employment Tax: While C-corps are subject to corporate income tax (5.5% in Florida), they can help reduce the self-employment tax burden on the founder, especially if the majority of profits are retained within the company.

Conversion Steps

Business Valuation: Determine the fair market value of your LLC. This is crucial for accurately issuing stock in the new C-corp and for tax purposes. Consider hiring a professional appraiser for an objective valuation.
Create a Conversion Plan: Draft a detailed plan outlining the conversion process, including the transfer of assets, liabilities, and contracts from the LLC to the C-corp. This plan must comply with Florida Statutes Chapter 605 (Florida Revised Limited Liability Company Act).
File Articles of Incorporation: File the Articles of Incorporation with the Florida Department of State, Division of Corporations. Ensure all required information is accurate, including the corporate name, registered agent, and authorized shares. The filing fee is $70 as of 2023, but confirm the latest fee schedule for 2026.
Obtain an EIN: Apply for a new Employer Identification Number (EIN) from the IRS for your C-corp. This is required even if your LLC already had one. This can be done online through the IRS website.
Transfer Assets and Liabilities: Officially transfer all assets and liabilities from the LLC to the newly formed C-corp. This includes bank accounts, contracts, intellectual property, and any outstanding debts.
Issue Stock: Issue shares of stock to the founder(s) and any initial investors. Document the stock issuance in a stock ledger and ensure compliance with Florida securities laws.
Update Licenses and Permits: Update all business licenses and permits to reflect the new C-corp entity. This includes state, county, and local licenses. Failure to do so can result in fines or penalties.

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

Explore Formation Guides

State-specific formation guides, cost breakdowns, compliance checklists, and expert comparisons — updated for 2026.

LLC to C-Corp Conversion

View all →

Browse all 9,800+ formation resources