The cost to incorporate in Utah is $52.00. In order to incorporate, you must submit completed Articles of Incorporation to the Secretary of State for filing.

Once the Secretary of State places your corporation on file, your business becomes a legal entity unto itself; it is capable of taking out loans, opening a line of credit, executing documents (represented by a corporate officer), pursuing (or being the recipient of) legal action, and other rights afforded to corporations and other legal business entities.

The default type of corporation formed by unmodified Articles of Incorporation is a C corporation. This type of business provides great flexibility to the corporation and its ownership structure, but it has what amounts to a greater corporate income tax. To become an S corporation instead, you will send an S Corporation Election Form to the IRS electing to be taxed as such (though you will have tighter restrictions on shares and shareholders). This process is not included in the general procedure or cost to incorporate in Utah.