You are required to register as a legal entity prior to becoming an S-Corp. A legal entity, such as an LLC, PC, or PLLC, separates you from your business and offers you liability protection. Registering your entity with the Secretary of State then notifies them that you have become a legal entity.
This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post.