LLC electing S Corporation remains an LLC for legal purposes but S corporation for tax purposes. Then, after the election, is it required to have annual and special Minutes for resolutions including for the election?
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Minutes are a requirement for corporations under state law. If you are not a corporation, there is no requirement to keep corporate minutes.
The IRS only asks for such things to see if you are following state rules. If there is no state requirement to keep corporate minutes, IRS does not require them, even if you elect to be taxed as a corporation. The election is merely for tax reporting purposes. The election does not make you a corporation.
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