# Zovud > Zovud is a U.S. company formation and compliance service for founders in any country. Zovud forms U.S. corporations, files annual reports, amendments and dissolutions, and prepares federal and state tax packages that clients review and file themselves. Zovud is based in California, United States, and serves founders in any country, including one-person AI businesses. Owners do not need U.S. residency, a visa or a Social Security number. Zovud focuses on C corporations. Zovud is not a law firm or CPA firm. Tax returns are prepared for clients to review and file themselves; Zovud does not currently submit tax returns. ## Key facts - Formation: $199 one time plus the state fee. Formation + Compliance: $499 per year (annual report + federal and state tax package) plus state fees. - Common states: Wyoming (lowest yearly cost), Delaware (venture capital), Colorado (lowest state fees), California (where Zovud is based), Washington (no income tax). - Rule of thumb: if the founder has an office or staff in a U.S. state, form the company in that state. - Contact: hello@zovud.com. Free 15-minute consultation: https://zovud.com/consultation/ ## Services - [Formation](https://zovud.com/incorporation/): Answer four questions. We file your company with the state, get your EIN and prepare the papers a bank or investor asks for. - [Annual reports](https://zovud.com/annual-reports/): Every state requires a yearly report. Many also charge a tax. If you miss it, the state can close your company. We track the date, prepare the report and file it. - [Changes](https://zovud.com/amendments/): Add a co-founder. Issue more shares. Change the name or address. Tell us what changed. We prepare the papers, collect signatures and file with the state. Each change is our service fee plus the state fee. - [Dissolution](https://zovud.com/dissolution/): If you stop work but do not close the company, the state still charges fees and expects reports. We prepare the approvals, file the dissolution and prepare your final tax package. - [Tax preparation](https://zovud.com/tax-preparation/): We prepare one complete tax package for your company: the federal return, Form 5472 if needed, and your state returns. We explain it on a call. You review, sign and file it. ## Free tools - [Compliance deadline calculator](https://zovud.com/tools/compliance-deadline-calculator/): A U.S. corporation files a state report every year or two (the date depends on the state) and a federal Form 1120 by the 15th day of the 4th month after its tax year ends: April 15 for a calendar year. A corporation 25% or more foreign-owned attaches Form 5472. If a date falls on a weekend or legal holiday, it moves to the next business day. - [Delaware franchise tax calculator](https://zovud.com/tools/delaware-franchise-tax-calculator/): Delaware corporations pay a franchise tax and a $50 annual report fee by March 1 each year. The authorized shares method starts at $175 and grows with your share count. The assumed par value capital method starts at $400. A startup with 10,000,000 authorized shares owes $85,165 with the first method, but usually $400 with the second. - [Best state finder](https://zovud.com/tools/best-state-for-your-company/): If you have an office, staff or property in a U.S. state, form there. If you plan to raise venture capital, choose Delaware. If you live outside the U.S. and want the lowest yearly cost, Wyoming is a strong default, and Colorado has the lowest state fees. - [Total cost calculator](https://zovud.com/tools/company-cost-calculator/): With Zovud, year one costs a $199 formation fee plus the state fee (from about $50). After that, you pay the state’s yearly report fee or tax (from about $25 to $825), plus a registered agent. Formation + Compliance is $499 a year and includes the annual report and a federal + state tax package. - [LLC or C corporation chooser](https://zovud.com/tools/llc-vs-c-corp/): Choose a C corporation if you plan to raise venture money, give stock options or keep profits in the company to grow. An LLC can be simpler and cheaper if you will not raise money and plan to take most profits out, especially if you are a U.S. tax resident. A foreign-owned single-member LLC still files Form 5472 with a pro forma Form 1120 every year. - [Form 5472 checker](https://zovud.com/tools/form-5472-checker/): A U.S. corporation files Form 5472 when a foreign person owns 25% or more of it and it had reportable transactions with a related party, such as a loan from the owner. A single-member LLC owned by a foreign person files it with a pro forma Form 1120. It is due with Form 1120 (April 15 for a calendar year). The penalty for not filing is $25,000 per form. - [EIN without an SSN checker](https://zovud.com/tools/ein-without-ssn/): Yes. A company owned by a person without an SSN or ITIN can get an EIN with Form SS-4. Without a U.S. location, you cannot use the IRS online application. Apply by phone at 267-941-1099 (EIN on the call), by fax to 304-707-9471 from outside the U.S. (usually 4 business days), or by mail (about 4 weeks). - [Annual report checker by state](https://zovud.com/tools/annual-report-by-state/): Almost every state requires a regular report from each corporation. Some use one date for everyone (Delaware: March 1). Others use your formation month (Wyoming: the first day; Colorado and Washington: the last day). New York and a few others ask every two years. Ohio and Oklahoma have no yearly corporate report. - [California $800 tax checker](https://zovud.com/tools/california-800-tax-checker/): A new California corporation does not pay the $800 minimum franchise tax in its first tax year; the minimum starts in year two. A California LLC pays the $800 annual tax from its first year, due by the 15th day of the 4th month after formation. The LLC first-year exemption only applied to tax years 2021 to 2023. - [Federal tax calendar](https://zovud.com/tools/federal-tax-calendar/): A calendar-year C corporation files Form 1120 by April 15 and pays estimated tax by April 15, June 15, September 15 and December 15 if it expects to owe $500 or more. S corporations and multi-member LLCs file by March 15. A foreign-owned single-member LLC files a pro forma Form 1120 with Form 5472 by April 15. Forms 1099-NEC and W-2 are due January 31. - [83(b) election deadline](https://zovud.com/tools/83b-election-deadline/): An 83(b) election must reach the IRS within 30 days after the shares are transferred to you. There are no extensions and late elections are not allowed. You can file online with IRS Form 15620 through an IRS account, or mail a signed election, and give a copy to the company. - [BOI report checker](https://zovud.com/tools/boi-report-checker/): No, if your company was formed in the United States. FinCEN’s final rule, effective August 14, 2026, permanently exempts U.S.-formed companies from beneficial ownership information (BOI) reporting. Only companies formed outside the U.S. that register to do business in a U.S. state still report, and only for their foreign owners. - [Foreign qualification checker](https://zovud.com/tools/register-in-another-state/): Usually yes, if the company has an office, employees or property in another state. That counts as “transacting business” there, so the company registers as a foreign corporation in that state, appoints a registered agent and files that state’s yearly report too. Selling online to customers in a state usually does not require registration by itself. - [Founder share planner](https://zovud.com/tools/founder-share-planner/): Many startups authorize 10,000,000 shares with a par value of $0.00001 and issue most of them to founders. At that par value, 8,000,000 founder shares cost $80 in total. In Delaware, filing with the assumed par value capital method usually keeps the yearly franchise tax near $400. - [Annual report rules for all 50 states and D.C.](https://zovud.com/tools/annual-report-by-state/) ## Pricing - [Pricing](https://zovud.com/pricing/): plans, single filings, state fees and the Delaware franchise tax. ## Guides - [Delaware franchise tax: how it works and what you pay](https://zovud.com/guides/delaware-franchise-tax/): Every Delaware corporation pays a yearly franchise tax and a $50 annual report fee, both due March 1. The tax is at least $175 under the authorized shares method or $400 under the assumed par value capital method. A startup with 10,000,000 authorized shares usually pays far less by filing with the assumed par value method. - [Why a one-person AI business needs a company](https://zovud.com/guides/one-person-company/): A one-person business still needs a legal company to sign contracts, accept payments, hold its code and brand, and keep the founder's personal assets separate. A U.S. corporation with an EIN can apply for Stripe and U.S. business bank accounts, and it is the structure most investors expect. - [Which state is best if you live outside the U.S.?](https://zovud.com/guides/delaware-vs-wyoming/): If you have an office or staff in a U.S. state, form the company in that state. If you live outside the U.S., Wyoming has the lowest yearly cost, Delaware is the standard for raising venture capital, and Colorado has the lowest state fees. California and Washington suit founders with ties to those states. - [Form 5472 for foreign-owned companies](https://zovud.com/guides/form-5472/): A U.S. corporation that is 25% or more foreign-owned files Form 5472 with its Form 1120 when it has reportable transactions with a related party, such as a loan from the founder. A foreign-owned single-member LLC files it with a pro forma Form 1120. The penalty for not filing is $25,000 per form. - [Annual report deadlines](https://zovud.com/guides/annual-report-deadlines/): Almost every U.S. state requires a regular report from each corporation. Delaware reports are due March 1. Wyoming reports are due on the first day of the formation month. Colorado and Washington reports are due by the end of the formation month. A missed report brings late fees and, later, loss of good standing. - [How to close a U.S. company correctly](https://zovud.com/guides/close-a-corporation/): A U.S. corporation exists until it files a dissolution with its state. To close it correctly: the board and owners approve, missed reports and taxes are filed, the certificate of dissolution is filed, debts are paid, and a final federal return is filed and marked final. - [Can a non-U.S. resident form a U.S. corporation?](https://zovud.com/guides/non-resident-us-corporation/): Yes. A person who lives in any country can own and run a U.S. corporation. You do not need U.S. citizenship, a visa, a U.S. address or a Social Security number. You need a registered agent in the state, and you get an EIN from the IRS by phone, fax or mail with Form SS-4. - [How much does a U.S. corporation cost to form and keep?](https://zovud.com/guides/us-corporation-cost/): With Zovud, forming a U.S. corporation costs a $199 service fee plus the state fee: about $50 in Colorado, $100 in Wyoming, $109 in Delaware, $100 in California and $200 in Washington. Each year after that, the state charges its report fee or tax, and Formation + Compliance costs $499 a year for the annual report and a federal + state tax package. - [C corporation or LLC if you live outside the U.S.?](https://zovud.com/guides/c-corp-or-llc/): A C corporation pays a flat 21% federal tax on its profit and is the structure U.S. investors expect. A single-member LLC owned by a foreign person is a disregarded entity, but it still files a pro forma Form 1120 with Form 5472 each year. Founders who plan to raise money, issue shares or grant stock options usually choose a C corporation. ## Optional - [Full text for AI assistants](https://zovud.com/llms-full.txt) - [About Zovud](https://zovud.com/about/) - [Start an order](https://zovud.com/start/)