What does the structure field tell me, and can it identify S-Corps?

structure is the legal form of the business as recorded by the state where it was formed, for example LLC, C corporation, limited partnership, nonprofit, or trade name. There is one value per business, taken from the home-state registration.

S-Corps. Being an S-Corp is a tax election made with the IRS, not a legal form filed with the state, and the IRS does not share or sell that information. Consequently, no provider can reliably determine S-Corp status from public records.

A handful of states record the S versus C distinction on their filings, and where they do, we return it. Most large states, including California and Texas, do not distinguish the two, so a corporation there will appear as a C corporation regardless of its tax election.