EPISODE · Oct 9, 2025 · 18 MIN
Moving an S corporation to a new state while keeping the same FEIN: common (and expensive!) mistakes
from #LegalBytes: The Official Podcast of Cummings & Cummings Law · host chadvt
Relocating an S corporation to a new state can create hidden tax and legal traps that may terminate your S election if not handled correctly. In this presentation, I explain the key risks business owners face when moving an S corporation and how to preserve your election under the Internal Revenue Code. You’ll learn how mergers, dissolutions, or improperly executed conversions can cause your S election to lapse, why redomestication is the only legally sound method to preserve entity continuity, and how to avoid common compliance pitfalls when filing with both states and the IRS. Moving your business should not mean losing your tax status—learn how to keep your S election alive and your company protected. Learn more: https://www.cummings.law/
What this episode covers
Relocating an S corporation to a new state can create hidden tax and legal traps that may terminate your S election if not handled correctly. In this presentation, I explain the key risks business owners face when moving an S corporation and how to preserve your election under the Internal Revenue Code. You’ll learn how mergers, dissolutions, or improperly executed conversions can cause your S election to lapse, why redomestication is the only legally sound method to preserve entity continuity, and how to avoid common compliance pitfalls when filing with both states and the IRS. Moving your business should not mean losing your tax status—learn how to keep your S election alive and your company protected. Learn more: https://www.cummings.law/
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Moving an S corporation to a new state while keeping the same FEIN: common (and expensive!) mistakes
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