Illinois S-Corporation Status – Kit

Bahman Eslamboly

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An S-corporation is recognized by the Internal Revenue Service but is treated differently than other corporations in terms of federal taxation. S-corporations are taxed in the same way as partnerships and the corporation itself does not pay a corporate tax. Any taxable profits of an S corporation fall to the individuals who own shares in the corporation. This S-Corporation Status Kit contains important information regarding S Corporations.

This S-Corporation Status Kit for Illinois includes the following:
  • Notes and Requirements for S-Corporation Status
  • S-Corporation Checklist
  • Notice of Special Shareholders Meeting Regarding S-Corporation Status
  • Affidavit of Mailing of Notice of Special Shareholders Meeting Regarding S-Corporation Status
  • Waiver of Notice of Special Shareholders Meeting Regarding S-Corporation Status
  • Minutes of Special Shareholders Meeting Regarding S-Corporation Status
  • Resolution of Shareholders Regarding S-Corporation Status

Protect Yourself and your Business by using our professionally prepared up-to-date forms.

This attorney-prepared packet contains:
  1. General Information
  2. S-Corporation Status Kit for use in Illinois
State Law Compliance: This form complies with the laws of Illinois

Illinois S-Corporation Status – Kit

Product Details

Product Illinois S-Corporation Status – Kit
Country United States
Pages 11
Dimensions Designed for Letter Size (8.5" x 11")
Printer compatibility Designed to print on all ink-jet and laser printers
Editable Yes (.doc, .wpd and .rtf)
Format Microsoft Word
Adobe PDF
WordPerfect
Rich Text Format
Platform Windows Compatible
Mac Compatible
Linux Compatible
Availability In Stock. Instant Download
Usage Unlimited number of prints
Category S-Corporation Status
Product number #40198
Download time Less than 1 minute (approx.)
Document Access Via secret online address
Email with download links
Email with attachment upon request
Refund Policy 60 days, no-questions asked, 100% money back guarantee

Frequently Asked Questions

An S-Corporation is a special type of corporation that meets specific Internal Revenue Code requirements. It allows income, losses, deductions, and credits to pass through to shareholders for federal tax purposes, avoiding double taxation.

To qualify for S-Corporation status in Illinois, your corporation must meet certain criteria, including having a limited number of shareholders, being a domestic corporation, and having only allowable shareholders, such as individuals and certain trusts.

The S-Corporation Status Kit includes essential documents such as a checklist, notices for special shareholders meetings, affidavits, minutes, and resolutions, all tailored for compliance with Illinois state law.

Yes, existing corporations can elect S-Corporation status by filing the appropriate forms with the IRS and meeting the necessary qualifications. This kit provides guidance on how to navigate this process.

Electing S-Corporation status allows for pass-through taxation, meaning that the corporation itself does not pay federal income tax. Instead, income is reported on the shareholders' personal tax returns, which can lead to tax savings.

Yes, to elect S-Corporation status for a given tax year, the election must typically be made by March 15 of that year. However, there are provisions for late elections under certain circumstances.

Failing to adhere to the requirements for maintaining S-Corporation status can result in the loss of that status, leading to potential double taxation on the corporation's income.

While it is not legally required to have an attorney, it is highly recommended to consult with one to ensure compliance with all legal requirements and to navigate the complexities of corporate law.

Is This Form Right For You?

Use This Form If:

  • Individuals who are starting a new business in Illinois may need this S-Corporation Status Kit to understand the requirements and benefits of electing S-corporation status for their corporation. This kit provides essential guidelines to ensure compliance with state and federal regulations.
  • Situations requiring a change in corporate structure often arise as businesses grow. In such cases, this kit serves as a valuable resource for existing corporations looking to convert to S-corporation status, allowing them to benefit from pass-through taxation.
  • For those planning to hold a special shareholders meeting, this kit includes necessary documents such as notices and minutes that are crucial for maintaining proper corporate governance. It ensures that all shareholders are informed and that the meeting is conducted legally.
  • Entrepreneurs seeking to maximize tax efficiency may find this kit indispensable. By using the forms provided, they can navigate the process of applying for S-corporation status, which can lead to significant tax savings compared to traditional corporate taxation.
  • Business owners who are unsure about the implications of S-corporation status can use this kit to gain clarity. It offers comprehensive information on the benefits and responsibilities associated with this corporate structure, helping them make informed decisions.

Do Not Use If:

  • This kit is not appropriate for sole proprietorships, as they do not require S-Corporation status. Sole proprietorships are taxed as individuals and do not have the same corporate structure as S-Corporations.
  • If your business is already classified as a C-Corporation and you do not wish to change its tax status, this kit will not be necessary. C-Corporations have different tax implications and do not require the same documentation.
  • In cases where the corporation has more than 100 shareholders or includes ineligible shareholders, such as partnerships or corporations, this kit is not suitable. S-Corporation status has strict eligibility requirements that must be met.
  • Businesses that are not incorporated or are considering other business structures, such as LLCs, should not use this kit. The S-Corporation Status Kit is specifically designed for corporations seeking S-Corporation election.
  • If you are unsure about the implications of electing S-Corporation status and have not consulted with a tax professional, it may be premature to use this kit. Understanding the tax consequences is crucial before making such an election.

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Package of the most frequently used forms to start a corporation for use in all states.

Product Laws

S-Corp Information - Illinois

Address of state corporation department:
Illinois Secretary of State
Corporation Division
Michael J. Howlett Bldg., Rm. 328
501 S. Second St.
Springfield IL 62756
Telephone: (217) 782-6961
State web address: http://www.illinois.gov/government/
State law reference: Illinois Annotated Statutes, Chapter 805, Section 5/1.01+.
Title of filing: Articles of Incorporation.
Filing Fees: $150.
Other fees: Initial franchise tax assessed at the rate of $1.50 per $1,000 on paid-in capital represented in Illinois.
(Section 5/15.35). Minimum initial franchise tax $25, due at time of filing Articles of Incorporation.
Name reservation: Reservable 90 days for $25 fee. (Section 5/4.10).
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. (Section 5/4.05).
Incorporator requirements: One or more persons or corporations. (Section 5/2.05).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 5/3.05).
Director requirements: One or more (may be nonresidents) (Section 5/8.05, 5/8.10).
Paid-in capital requirements: None.
Annual report requirement: Yes, to Secretary of State. (Section 5/14.05). $75 filing fee. Franchise tax is payable
each year with annual report. (Section 5/15.35).
Publication requirements: None.
Other provisions: In addition to the number of shares of each class the corporation is authorized to issue, the
Articles of Organization must set forth (1) the number and class of shares which the corporation proposes to issue
without further report to the Secretary of State, and the consideration to be received by the corporation for them,
less expenses, including commissions, paid or incurred in connection with the issuance of shares, (2) if shares
of more than one class are to be issued the consideration for shares of each class, (3) if shares are divided into
classes, the designation of each class and a statement of the designations, preferences, qualifications, limitations,
restrictions, and special or relative rights with respect to the shares of each class, and (4) if the corporation may
issue the shares of any preferred or special class in series, then the designation of each series and a statement of
the variations in the relative rights and preferences of the different series, if they are fixed in the Articles of Incorporation,
or a statement of the authority vested in the board or directors to establish series and determine the
variations in the relative rights and preferences of the different series. (Section 5/2.10). Illinois requires the use of
state-provided forms for all corporate filings. (Section 5/1.10).

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