Raxx business, legal, and tax research pack

Status: research-only. Nothing in this directory is legal or tax advice. Every document ends with a "consult a licensed pro" line. Before filing anything, acting on timing, or signing anything, consult a licensed attorney and/or CPA in the relevant jurisdiction(s).

Last updated: 2026-04-22. Fee schedules, form versions, and deadlines change — verify all citations against their primary source before acting.

Author: business-legal-researcher agent (see .claude/agents/business-legal-researcher.md).

Parent epic: #148 Epic: Business formation + compliance foundation.

What this pack covers

Foundational research for a single-operator, pre-revenue SaaS (Raxx) moving from personal-IP / sole-proprietor posture to a registered entity with clean IP assignment, federal + state tax IDs, and a sustainable owner-compensation path.

Documents

File	Subject	Primary pro to consult
`trademark-moosequest.md`	USPTO status of MOOSEQUEST, renewal windows, assignment considerations	Trademark attorney
`entity-structure.md`	LLC vs S-Corp-elected LLC vs C-Corp for a pre-revenue SaaS founder	Business-formation attorney + CPA
`state-of-formation.md`	Delaware vs Wyoming vs Nevada vs home state, with real fees	Business-formation attorney
`ein-and-tax-ids.md`	Federal EIN (Form SS-4) + state tax-ID notes	CPA (timing); DIY for filing
`owner-compensation.md`	S-Corp election (Form 2553), reasonable-salary, payroll provider comparison	CPA
`business-email.md`	Google Workspace on `getraxx.com` or `raxx.app` — DNS + cost path	DIY; no pro required
`questions-for-attorney.md`	First-consult question list for a business-formation / trademark attorney	Attorney
`questions-for-cpa.md`	First-consult question list for a CPA	CPA

Deadlines surfaced

None currently imminent that this pack could verify. The two standing-deadline families to watch once an entity is formed and an S-Corp election is wanted:

Form 2553 for S-Corp election — within 2 months and 15 days after the start of the tax year the election is to take effect, or anytime during the preceding tax year. For a calendar-year entity, that is March 15. (IRS — see owner-compensation.md.)
USPTO trademark maintenance — §8 declaration between years 5 and 6 after registration; combined §§8 and 9 between years 9 and 10 and every 10 years thereafter. Six-month grace period applies with added fee. (USPTO — see trademark-moosequest.md.) The specific dates for the MOOSEQUEST registration need to be pulled from TSDR; this pack was unable to scrape the search UI.

Questions surfaced

Answers to these gate later decisions and should be captured before booking a pro consult:

~~What is your home state?~~ Answered 2026-04-22: PA primary residence, CA secondary (owns a house there, does some Raxx work from CA). See state-of-formation.md "User's stated situation" section for the PA/CA/DE scenario analysis. Remaining sub-facts the CPA needs: tax domicile, days-in-state count, whether Raxx work actually happens from CA.
Which brand name is primary going forward — MooseQuest (existing) or Raxx (new)? The trademark strategy (new filing vs. assignment) depends on this.
Do you plan to take on outside investment (angels, VC) in the next 24 months? This swings the C-Corp vs LLC question.
Do you plan to hire a W-2 employee or 1099 contractor in the next 12 months? Changes when payroll + S-Corp election become economical.
Is any Raxx code written before entity formation? Drives the IP-assignment agreement ("assignment from founder to entity" at formation).
Do you have a preferred email domain — getraxx.com, raxx.app, or moosequest.net? Changes DNS setup.

How to use this pack

Read the doc relevant to your next question.
Pull the "Questions for your \<pro type>" section into your consult agenda.
Take the doc itself into the consult — primary sources are cited inline so the pro can verify the framing and go straight to the decision.
Do not file anything based on this research alone.

Agent guardrails

This pack is produced by a research-only agent. It does not:

Give legal or tax advice.
File anything (no SS-4, no 2553, no USPTO filings, no FTB filings).
Replace an attorney or CPA.

See .claude/agents/business-legal-researcher.md for the agent's full charter.