Convert a Texas LLC to a PLLC, Series LLC, S-Corp or Corporation: Which Filing Does Each Take?

An LLC becomes a PLLC or adds series provisions by amendment. Becoming a corporation is a statutory conversion. S-corp status is an IRS election, not a Texas SOS filing. TBOC § 101.356(d): all members approve amendments unless the company agreement says otherwise.

Last reviewed: October 30, 2026

Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.

Start with the right question.

Your preparation checklist

1. Identify whether the goal changes professional status, series provisions, entity type or federal tax treatment.
2. For amendments, obtain all-member approval unless the company agreement says otherwise.
3. Select Form 424, the Form 630-series conversion path or IRS Form 2553.
4. Review licenses, bank and tax accounts when the entity type changes.

Common trap: Filing a conversion to become a PLLC: it is an amendment, and a conversion costs four times as much.

Common trap: Believing an S election lowers Texas franchise tax. It does not touch it.

LLC to PLLC: amend the certificate

A PLLC is a type of LLC under TBOC ch. 301. The SOS file number stays the same for an amendment.

1. Confirm members are licensed in the professional service.
2. Obtain approval from all members unless the company agreement says otherwise (TBOC § 101.356(d)).
3. Prepare Form 424 with a PLLC name designator and the professional service.
4. File the amendment ($150 state fee).

Add series to an existing LLC

TBOC §§ 101.601 et seq. and § 101.604 require series provisions in the certificate of formation for liability separation to apply.

1. Review the certificate for series provisions.
2. Obtain member approval unless the company agreement provides otherwise.
3. Add the series provisions through Form 424 ($150).
4. Use Form 721 ($300 each) for registered series; read the series guide for detail.

LLC to corporation: statutory conversion

The entity type changes. Review licenses, bank accounts and tax accounts as part of the transition.

1. Decide on conversion to a Texas corporation.
2. Document the required approval.
3. Prepare the Form 630-series certificate of conversion and new certificate of formation.
4. Submit the $300 conversion fee and $300 formation fee, $600 total in SOS fees.
5. Review licenses, bank and tax accounts for the new entity type.

LLC to S-corp tax status: IRS election

An S election does not change Texas franchise tax treatment; franchise tax applies to the LLC either way under Tax Code ch. 171.

1. Separate the federal tax election from a Texas entity filing.
2. Review the IRS Form 2553 instructions.
3. Prepare IRS Form 2553.
4. Do not file a Texas SOS conversion for the S election.

Convert a Texas LLC to a PLLC, Series LLC, S-Corp or Corporation checklist

Keep the requirements separate.

Carry the decision forward.

Before your next step

Sources

• SOS Form 424 help
• SOS Mergers & Conversions FAQ
• Form 630 instructions
• SOS fee schedule
• TBOC § 101.356 and § 101.604
• TBOC ch. 301
• IRS Form 2553

Last reviewed: October 30, 2026

Corp USA is not a law firm and does not provide legal advice. Private filing service; not a government agency.