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S-corp election after 1 year of registering as LLC


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My client wants to change to S-corp from LLC after one year of registering.
In this case, I wonder if I need to file both forms 8832 and 2553. 
I filed an LLC tax return for 2021 and faxed form 2553 in February 2022.
But I have not received the S-corp approval letter from IRS yet.

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7 hours ago, Lion EA said:

An LLC files only 2553. Make sure your client is running the business like a corporation, reasonable compensation on payroll, etc.

(What's an LLC tax return?)

Right, it should be a Partnership tax return, not an LLC. 
I have already faxed form 2553 and set the effective date of s corp as of January 1st, 2022. However, this LLC was registered in 2021. My question is if I filed as a partnership in the first year, but if I get an S CORP approval, can I file as an S CORP in the second year without having to file a Form 8823?

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a LLC is a limited liability company = that gives you an entity with hopefully some protection - it's own EIN, rather than the personal soc sec, and must operate as a separate entity to not be as liable, just like a s corp.

Unless more than 1 member, it is filed as a Sch E,C,F on the taxes.

More than 1 member - unless H/W - if community property state - file as partnership or S corp.

Easier in WI to do a LLC and then elect S Corp status as they become profitable than form C and elect S

My way of seeing it..


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