Arkansas Acceptance of Election in a Limited Liability Company LLC

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US-218LLC
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This form is an acceptance of election in a Limited Liability Company.

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FAQ

A small business corporation elects federal S corporation status by filing federal Form 2553 (Election By a Small Business Corporation) with the Internal Revenue Service. When a corporation elects federal S corporation status it automatically becomes an S corporation for California.

To make the election, the pass-through entity must file Form AR1100PET (e-file) or AR 362PT (by mail). The election must be made by the due date or extended due date of the return. Once made, the election is in effect for the entity for each year until revoked.

Here's an overview of the key steps you'll need to take to start your own business in Arkansas. Choose a Business Idea. ... Decide on a Legal Structure. ... Choose a Name. ... Create Your Business Entity. ... Apply for Arkansas Licenses and Permits. ... Pick a Business Location and Check Zoning. ... File and Report Taxes. ... Obtain Insurance.

Arkansas charges a $45 state fee to form an LLC ($50 by mail). You'll also need to pay $150 every year to file a franchise tax report, and you may have to pay for additional services for your LLC?such as filing a DBA or hiring a professional registered agent.

A.C.A. § 26-54-101 et al., also known as the ?Arkansas Corporate Franchise Tax Act of 1979?, requires all Corporations, LLC's, Banks, and Insurance Companies registered in Arkansas to pay an annual franchise tax.

Arkansas Business License and Permit Requirements As a business owner, it's your responsibility to make sure you have the proper state, federal or local business licenses to operate your Arkansas LLC. Some of the associated fees only need to be paid once, while others are ongoing charges.

For income tax purposes, an LLC with only one member is treated as an entity disregarded as separate from its owner, unless it files Form 8832 and affirmatively elects to be treated as a corporation.

Along with many states, Arkansas does not require every business to obtain a generic business license at the state level. The only statewide permit or license applicable to most businesses is the Arkansas sales tax permit, often called a seller's permit, which registers your business for the Arkansas sales and use tax.

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Arkansas Acceptance of Election in a Limited Liability Company LLC