Yes. Certificates of formation can be filed online through SOSDirect 24 hours a day, 7 days a week. Most states require that S corporations keep meeting minutes.Here's what you need to know about minutes, why you should keep them, and how they should be kept. To start an S corp in Texas, a small business must first form a business structure, such as a limited liability company (LLC) or a C corporation. S corporations are obligated to report their tax-related financial activities annually. Texas law requires property owners' associations to hold at least one annual meeting of their members. The Texas Comptroller of Public Accounts collects management information for corporations and LLCs from the entity's Public Information Report (PIR). Some corporations must hold annual meetings and draft annual meeting minutes for satisfying their business compliance responsibilities. In order to start an S corp in Texas, a business must first have a formal business structure (i.e. C Corporations and LLCs use the same process when filing for S Corporation treatment.