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Dar registrar handbook Form: What You Should Know

Example Letter — S-Corporation/LLC Revocation | S. M.  C.   Sample Copy 2. Letter of Revocation Letter to S-Corporation (S-Corp) | S.M. C. Sample Copy 1. Statement of Consent Sample S-Corp Form 8332 Revocation Letter — LLC Form 8332 Revocation: Form 8332 Letter to be sent to the individual who filed an S-Corp election under IRC Section 1362(a). Letter to be sent by company office to S/LC and to any other appropriate corporate officer. Letter to be copied to the company S-Corp office at [CORPORATE ADDRESS].  (Form 8832) Form 8832: S-Corp Election Certificate To revoke S-Corp election, complete an S-Corporation Election Certificate and S-Corp Revocation Certificate (both are attached). All the above items are required forms. Note: S-corporation election certificate will contain all the information on the original revocation letter. If a company employee or legal guardian, and not an S-Corp officer or directors, signs the form, it is valid. The original form will be mailed with the letter. To cancel, the original form must be returned to the company S-Corp office and the letter must be cancelled in the office, signed by the corporate officer. Note: If the original form is signed and the signature is for a corporation that does not have an operating income statement, the corporation S-Corp revocation letter must be completed and returned. There is a fee for such an election (See Revocation Fees). If a person other than a corporation or partnership is listed as a shareholder of the corporation by the S-Corp election, and the person's name does not list the person's business address on the corporation's records, then, under IRS Section 1362(e)(5), the person may revoke the corporation's election. See the Form 5498 instructions for information on how to revoke an S-Corp election under IRC Section 1362(e)(5).

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