October 14, 2026
Yes. Filing the certificate of incorporation creates the company, but it doesn’t yet have officers, stockholders or a bank account. The next steps put the founders’ stock and IP into the company, appoint officers and set up the basics. The one deadline you can’t miss is the 83(b) election, due 30 days after founder stock is issued.
Key takeaways
Adopt your equity incentive plan and option pool at incorporation, typically 1,000,000 shares out of 10,000,000 authorized, so you can grant equity to your first hires without another round of approvals. See Delaware C Corp Incorporation Documents.
| When | What |
|---|---|
| Day of incorporation | Action of incorporator, bylaws, initial board consent, founder stock purchase agreements, IP assignments |
| Within 30 days of the stock issuance | Each founder files an 83(b) election and keeps proof of filing |
| First two weeks | EIN; bank account; cap table; move the domain, code and accounts into the company’s name; set up a shared folder for signed corporate records (see How Do I Keep My Startup Legal Documents Organized?) |
| First month | Register to do business in your home state if it isn’t Delaware; CIIAAs from anyone else working on the product; a bookkeeper or accountant and a company card, before money starts moving |
| Before your first customer contract | General liability insurance |
| Before your first hire | State payroll tax and unemployment registrations, and workers’ comp insurance |
| Every year | Delaware annual report and franchise tax by March 1; your home state’s annual report; keep the registered agent paid |
Founder stock usually vests over time. Without an 83(b) election, the IRS treats each portion as income when it vests, at whatever it’s worth then. The election tells the IRS to treat all the stock as received on the day it was issued instead. When founders pay fair market value, which at formation is usually par value, there’s nothing to report then, and later growth isn’t taxed until they sell.
File within 30 days of the stock issuance, using IRS Form 15620 or a letter with the same information, either online through the IRS website or by certified mail. There are no extensions, and a missed election can’t be filed late. Ask your tax advisor how it applies to you. See 83(b) Election.
Put all of these on a calendar.
Not for a US company. FinCEN exempted US companies and US persons from beneficial ownership reporting in 2025 and made that permanent in 2026. Only companies formed outside the US that register to do business here still file. Ignore older checklists that say otherwise.
See our Corporation Startup Package service.