This office lease provision states that it is an unpermitted assignment for partners to have a change in their share of partnership ownership and thus a default under the lease. Generally, this type of change in ownership is couched in those provisions dealing with changes in share ownerships of corporations.
Utah Provision Dealing with Changes in Share Ownership of Corporations and Changes in Share Ownership of Partnership
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Multi-State
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US-OL203B
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Word;
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FAQ
In order to become an S corporation, the corporation must submit Form 2553, Election by a Small Business Corporation signed by all the shareholders.
You must claim Utah withholding tax credits by completing form TC-40W and attaching it to your return. Do not send W-2s, 1099s, etc. with your return. Keep all these forms with your tax records ? we may ask you to provide the documents at a later time.
The 1065 cannot be converted into an 1120S anymore than a lion can be changed into dog.
When and where the return must be filed. A return must be filed with the Utah State Tax Commission, 210 N 1950 W, SLC, UT 84134-0270 on or before the 15th day of the fourth month following the close of the fiscal year or by April 15th for a calendar year business.
