The filing fee to set up a corporation is $100 in California, $90 in Indiana, and $125 in Pennsylvania. However, that's just the fee to file a certificate of incorporation for a C-corporation in those states. For an LLC, it would be $70 in California, $90 in Indiana, and $125 in Pennsylvania.Beyond that, you would need bylaws and various resolutions if setting up a corporation, and an operating agreement if setting up an LLC. How much that costs depends on the attorney you work with. As for filing an S-corp election with the IRS, which you can do with either a corporation or an LLC, the IRS doesn't charge any fee for that. You can pay an attorney to fill out the form for you, or you can do it yourself.