Hi All,

I apologize if this is a silly question...

I have a client who created an LLC in Missouri back in 2004 and elected S Corp for tax treatment. She had activity for 2 years, then nothing after 2005. She moved to AZ in 2011.

I have continued to file 1120S and MO-1120S but never filed an AZ return for her LLC. Her initial LLC and registered agent address was in MO. She never changed the registered agent address, it's still listed as MO. There has never been any activity in AZ, other than she (as the only owner) lives in AZ.

Should I have been filing AZ 120-S all these years even though there is no activity and the LLC is still registered in MO?

Thanks in advance,
Kristine