Massachusetts 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 Massachusetts 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 Massachusetts
State Law Compliance: This form complies with the laws of Massachusetts

Massachusetts S-Corporation Status – Kit

Product Details

Product Massachusetts 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 #40206
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 to be passed through to shareholders, avoiding double taxation on corporate income.

To qualify for S-Corporation status, your corporation must meet certain criteria set by the IRS, including having no more than 100 shareholders and only one class of stock. Additionally, all shareholders must be U.S. citizens or residents.

The kit includes essential documents such as a checklist for S-Corporation status, notices for special shareholder meetings, affidavits, waivers, and minutes of meetings, as well as a resolution template.

Yes, existing corporations can elect S-Corporation status by filing the necessary forms with the IRS and ensuring compliance with state requirements. It's important to notify all shareholders and follow proper procedures.

S-Corporations benefit from pass-through taxation, meaning that corporate income is taxed at the individual shareholder level rather than at the corporate level. This can lead to significant tax savings for shareholders.

Yes, generally, the election must be made by March 15 of the tax year in which the corporation wishes to be treated as an S-Corporation. However, there are provisions for late elections under certain circumstances.

Failure to comply with S-Corporation requirements can result in the loss of S-Corporation status, leading to the corporation being taxed as a regular C-Corporation. This may have significant tax implications for the shareholders.

Yes, all shareholders must consent to the election of S-Corporation status. This is typically documented during a special shareholders meeting, which is why the kit includes relevant forms and templates.

Is This Form Right For You?

Use This Form If:

  • Individuals who are forming a new corporation in Massachusetts may need this kit to ensure they understand the requirements and benefits of electing S-Corporation status. This kit provides essential guidelines and forms necessary for compliance with state and federal laws.
  • Situations requiring a change in tax status for an existing corporation can benefit from this S-Corporation Status Kit. It includes all necessary documentation to facilitate the transition and ensure that shareholders are properly informed and involved in the decision-making process.
  • For those looking to minimize their tax liabilities, this kit is crucial. By providing the necessary forms and information, it helps corporations take advantage of the tax benefits associated with S-Corporation status, which can lead to significant savings.
  • Business owners preparing for a special shareholders meeting will find this kit indispensable. It contains templates and checklists that streamline the process of notifying shareholders and documenting the meeting's outcomes, ensuring compliance with legal requirements.
  • Entrepreneurs seeking to understand the implications of S-Corporation status on their business operations will benefit from the comprehensive information included in this kit. It clarifies the responsibilities and advantages of this business structure, aiding in informed decision-making.

Do Not Use If:

  • This kit is not appropriate for sole proprietorships or partnerships that do not intend to incorporate. The S-Corporation status is specifically for corporations and does not apply to other business structures.
  • If your corporation has more than 100 shareholders or includes non-resident aliens as shareholders, this kit will not be suitable. S-Corporation status has strict eligibility requirements that must be met.
  • In situations where a corporation is already classified as a C-Corporation and the owners do not wish to change their tax status, this kit is unnecessary. It is designed for those seeking to elect S-Corporation status.
  • For businesses that are not located in Massachusetts, this kit is not applicable. Each state has its own regulations regarding S-Corporation status, and this kit is specifically tailored for Massachusetts law.
  • If you are unsure about the implications of electing S-Corporation status, it may be better to consult with a legal professional rather than relying solely on this kit. Legal advice can provide personalized guidance based on your specific circumstances.

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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 - Massachusetts

Address of state corporation department:
Secretary of the Commonwealth
One Ashburton Place, 17th Floor
Boston MA 02108-1512
Telephone: (617) 727-9640
State web address: http://www.mass.gov/legis
State law reference: Massachusetts General Laws, Title 22, Chapter 156D.
Title of filing: Articles of Organization.
Filing Fees: $275 for up to $275,000 shares, plus $100 for each additional $100,000 shares or any fraction
thereof.
Other fees: None.
Name reservation: Reservable for 60 days, renewable once. (Section 4.02). $30 filing fee.
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. (Section 4.01).
Incorporator requirements: One or more persons or entities. (Sections 2.01, 1.40).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 3.01).
Director requirements: Three (unless fewer than three shareholders, then same amount). (Section 8.03). Directors
may be nonresidents. (Section 8.02). But the shareholders can agree that there will be no board of directors
and the corporation will be managed by shareholders instead. (Section 7.32).
Paid-in capital requirements: None.
Annual report requirement: Yes, to Secretary of the Commonwealth. Report is due within two and a half months
of the end of the corporation’s fiscal year. (Section 16.22). Filing fee of $125.
Publication requirements: None.
Other provisions: On Massachusetts’ official form Articles of Organization, Article VIII is not a permanent part
of the Articles. Article VIII requires disclosure of: 1) the registered agent name and office address, 2) the names
and addresses of initial directors and officers, 3) the end date of the corporation’s fiscal year, 4) a description of
the type of business in which the corporation intends to engage; and 5) the street address of the principal office
of the corporation and the address where the corporation’s records will be kept. Changes to the information in
Article VIII are made by filing the Massachusetts form titled Statement of Change of Supplemental Information
Contained in Article VIII of Articles of Organization, or, in the case of a change of the registered office or agent,
by filing the Massachusetts form titled Statement of Appointment of Registered Agent, Statement of Change of
Registered Agent or Registered Office, Statement of Change of Registered Office Address by Registered Agent,
or Statement of Resignation of Registered Agent. A change in the registered agent must be accompanied by the
new registered agent’s written consent to the appointment.

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