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

Tennessee S-Corporation Status – Kit

Product Details

Product Tennessee 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 #40227
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, allowing it to be taxed as a pass-through entity. This means the corporation itself does not pay federal income tax; instead, income is passed through to shareholders who report it on their personal tax returns.

To qualify for S-Corporation status in Tennessee, a corporation must meet several criteria, including having no more than 100 shareholders, all of whom must be U.S. citizens or residents, and only one class of stock. Additionally, the corporation must file Form 2553 with the IRS.

The kit includes essential documents such as a checklist for S-Corporation status, notices for special shareholders meetings, affidavits of mailing, waivers of notice, minutes of meetings, and resolutions regarding S-Corporation status.

Yes, an existing corporation can elect to become an S-Corporation by filing the appropriate forms with the IRS and meeting the eligibility requirements. It's important to follow the correct procedures to ensure compliance.

Electing S-Corporation status allows for pass-through taxation, which can lead to tax savings for shareholders. Additionally, S-Corporations may avoid double taxation on corporate income, which is a significant advantage over traditional C-Corporations.

Is This Form Right For You?

Use This Form If:

  • Individuals who are forming a new corporation in Tennessee may need this kit to ensure they meet all the requirements for S-Corporation status. This status allows them to benefit from pass-through taxation, which can enhance their financial efficiency.
  • Situations requiring a change in tax status for an existing corporation can utilize this kit to navigate the process of electing S-Corporation status. This is particularly important for businesses looking to reduce their tax burden and simplify their tax filings.
  • For those planning to hold a special shareholders meeting, this kit provides essential documents like notices and minutes that are necessary for compliance with Tennessee corporate law. Proper documentation helps protect the corporation and its shareholders during the transition.
  • Entrepreneurs seeking to maximize their tax benefits may find this kit invaluable as it outlines the steps and requirements to qualify for S-Corporation status. Understanding these requirements can lead to significant savings on corporate taxes.
  • Business owners who want to ensure compliance with state laws regarding S-Corporations should use this kit. It contains all necessary forms and guidelines to help them maintain their legal standing and avoid potential penalties.

Do Not Use If:

  • This form is not appropriate for sole proprietorships, as they do not need to elect S-Corporation status. Sole proprietors are taxed as individuals and do not have the same corporate structure as S-Corporations.
  • If your corporation has more than 100 shareholders or includes non-resident aliens, this kit will not be suitable. S-Corporation status requires strict adherence to shareholder limitations and eligibility criteria.
  • In cases where a corporation is already classified as a C-Corporation and does not wish to change its tax status, this kit is unnecessary. C-Corporations have different tax obligations and do not require S-Corporation documentation.
  • For businesses that do not intend to operate in Tennessee, this kit is not applicable. Each state has its own regulations and requirements for S-Corporation status, and this kit is specifically designed for Tennessee corporations.

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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 - Tennessee

Address of state corporation department:
Department of State
Corporate Filings
312 Eighth Avenue North
6th Floor, William R. Snodgrass Tower
Nashville TN 37243
Telephone: (615) 741-2286
State web address: http://www.tennessee.gov/
State law reference: Tennessee Code Annotated, Title 48.
Title of filing: Charter.
Filing Fees: $100.
Other fees: Register of deeds filing fee, $5.
Name reservation: Reservable for four months for $20 fee. (Section 48-14-102).
Name requirements: Corporation, Incorporated, Company, or abbreviation. (Section 48-14-101).
Incorporator requirements: One or more persons or entities. (Sections 48-12-101, 48-11-201(20)).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 48-13-101).
Director requirements: One or more (may be nonresidents). (Sections 48-18-102, 48-18-103). But a corporation
with 50 or fewer shareholders may elect to have no board of directors if the Charter states who will perform the
directors’ duties. (Section 48-18-101).
Paid-in capital requirements: None.
Annual report requirement: Yes, to Secretary of State. (Section 48-26-203). $20 filing fee.
Publication requirements: None.
Other provisions: Charter must state the street address of the corporation’s principal office. Charter must include
a statement that the corporation is organized for profit. (Section 48-12-102). Copy of Charter must be filed in office
of register of deeds in the county where the corporation’s principal office is located, if that principal office is in
Tennessee. Effective date of Charter may be delayed up to 90 days, if the Charter so states. (Section 48-11-304).

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