Pa a corporation 2026

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  1. Click ‘Get Form’ to open the pa a corporation document in the editor.
  2. Begin by entering the 'Name of Corporation' at the top of the form. This is essential for identifying your entity.
  3. Proceed to fill in the 'Minutes for Organizational Meeting' section. Here, you will describe actions taken by incorporators and directors, ensuring all necessary parties are included.
  4. In the 'Election of Directors' section, list at least one director's name and address. Ensure compliance with state requirements.
  5. Continue by approving actions taken by the incorporator and any resignations if applicable. Fill in names and dates as required.
  6. Complete sections on approval of Articles of Incorporation, By-Laws, and election of officers, ensuring all fields are accurately filled out.
  7. Finally, review all entries for accuracy before saving or exporting your completed document for submission.

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PAs are limited from a tax perspective as they must be taxed as corporations, meaning they either default to C-corporation taxation or elect subchapter S-corporation taxation. PAs must maintain minutes from the annual meetings as well as adopt bylaws to be a controlling document.
Most importantly, a professional corporation is classified as a C corporation by the IRS and must file an annual federal income tax return, paying taxes on net income at a corporate tax rate.
PA (Professional Association): A PA is a type of corporation specifically designed for licensed professionals.

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