A Texas professional corporation is created by filing a certificate of formation with the Texas Secretary of State in accordance with the Texas Professional Entities Law (Title 7 of the Texas Business Organizations Code).
“Professional Corporation” is defined as a corporation organized under the Act for the sole and specific purpose of rendering a professional service. “Professional service” is defined as any type of personal service that requires, prior to rendering such service, the obtaining of a license in Texas.
The Secretary of State provides a form for a certification of formation which form meets minimum state law requirements [Form 203]. Online filing of the certificate is provided through SOSDirect.
- Visit the Secretary of State Web site for forms and other filing information.
- File and search business documents online using SOSDirect.
- Read the Texas Professional Entities Law to learn about corporate filing requirements.
- Professional corporations doing business in Texas are subject to franchise tax. Find forms, publications, frequently asked questions, and the Franchise Tax Code on the Comptroller Web site.
- Read more about sales tax and other Texas business tax responsibilities.
To review information about other business structures that might suit your needs, return to Step 1: Choose Your Business Structure. Otherwise, continue on to Step 2: Get an Employee Identification Number.