Comments on: Steps for Electing Sub S Status for Washington LLC or Corp https://evergreensmallbusiness.com/steps-to-elect-sub-s-status-for-wa-llc-or-corp/ Actionable Insights from Small Business CPAs Mon, 24 Aug 2015 22:44:17 +0000 hourly 1 https://wordpress.org/?v=6.9.4 By: Steve https://evergreensmallbusiness.com/steps-to-elect-sub-s-status-for-wa-llc-or-corp/#comment-2058 Mon, 24 Aug 2015 22:44:17 +0000 http://evergreensmallbusiness.com/?p=406#comment-2058 In reply to Chris.

With an LLC, the “75 day” time clock can start on the day the LLC is created (see the LLC certificate for the filing date)… or on any date after this date.But the election can only go back 75 days… in theory.

I.e., if the LLC articles are filed (accepted) by the Secretary of State on Jan 1, you could have until March 15 (that’s the 75 day deadline)… Or, even though the LLC filing date is January 1, you could make the election effective on February 1 which would mean you could have until April 15…

Note, too, that late election relief procedures in effect at the time I write this mean that you can in practice go back farther than just 75 days.

]]> By: Chris https://evergreensmallbusiness.com/steps-to-elect-sub-s-status-for-wa-llc-or-corp/#comment-2049 Thu, 20 Aug 2015 00:33:51 +0000 http://evergreensmallbusiness.com/?p=406#comment-2049 If the LLC was created in the middle of the year, is the 2 months + 15 day time limit from the date you filed the Articles of Organization, or from the date the Statement of Information was filed, or some other date?

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