Utah Provision Dealing with Changes in Share Ownership of Corporations and Changes in Share Ownership of Partnership

State:
Multi-State
Control #:
US-OL203B
Format:
Word; 
PDF
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Description

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.

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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.

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Utah Provision Dealing with Changes in Share Ownership of Corporations and Changes in Share Ownership of Partnership