Chrome,
Here's what I think of your question:
I'm really interested in incorporating and all that because I just took a course on it at night school (as I said in some other post, I used
http://www.incnow.com to incorporate a couple companies way back in the day, but then I decided to learn a bit more about it because my true passion is law, not business). Anyways, to make the switch from C to S, it must be done on the NATIONAL level, not the state level. You must fill out the 2553 form and hold an ELECTION. (The form's URL was given in the previous post). After you make the switch on the national level, you can then form your corporation on the state level... choose your state, do the registration, etc. There are so many good agents out there so I will not tell you which one to choose - I had good experiences with the ones I chose and I'm sure you will too - just make sure you deal with REAL lawyers, not scam artists.
~Chris