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Form 1120-S (Schedule K-1) West Valley City Utah: What You Should Know

The activities included with the S-Corp must meet all qualification criteria. To create a unit, enter a unique activity name and the name of the organization. The IRS expects new organizations and existing S-Corps to be able to create and maintain active units before July 26, 2019. If a unit has an existing active unit at year-end (not a new active unit within the tax year) and the tax period is after the date the unit applies for designation as an S-Corp, it must meet all qualifications for designation as an S-Corp (other than the 0 required initial filing fee). A new S-Corp can be formed between the 26th day after the close of the tax year for an active unit and the 26th day after the end of the tax year for an inactive unit.

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