A C Corporation or a C Corp is a legal entity that is taxed separately from its shareholders. To become a C Corp, an investor must file articles of incorporation with the Secretary of State, abiding by the particular state’s laws. Unlike other business formations (e.g. partnerships, S Corporations, and LLCs), a C Corp is taxed before paying out earnings in the form of dividends to its shareholders. Since a C Corp is a legal entity, it has to file form SS-4 to obtain an employer identification number (EIN) for tax purposes, submitting payroll, income, state, unemployment, and disability taxes.