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New Member
posted Jun 6, 2019 1:46:28 AM

Formed SMLLC in Jan and now filed 2553. Should chart of accounts change to reflect S-Corp structure?

I started a Single Member LLC company in Jan and setup Quick Books to reflect that structure, Owner versus shareholder etc.  In March I filed 2553 for S-Corp tax election.  Do I need to change my QB structure to reflect S-Corp accounts (shareholder versus owner), etc. or do I leave everything as is?  Am I correct in assuming that even though I filed form 2553 I am still legally a SMLLC not an S-Corp?

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1 Best answer
Intuit Alumni
Jun 6, 2019 1:46:30 AM

The only addition you would need to make is for salaries (both officer and employees if you have some) and your federal and state tax liability accounts. You do not need to change the names to Shareholder unless you want to (I recommend that you do). You should also set up a Shareholders distribution/contribution account if you do not have one. 

2 Replies
Intuit Alumni
Jun 6, 2019 1:46:30 AM

The only addition you would need to make is for salaries (both officer and employees if you have some) and your federal and state tax liability accounts. You do not need to change the names to Shareholder unless you want to (I recommend that you do). You should also set up a Shareholders distribution/contribution account if you do not have one. 

New Member
Jun 6, 2019 1:46:33 AM

I use a 3rd party payroll service.  Any chance you can detail the accounts you would suggest?