topic S corporation incorporated is LLC incorporation or S corporation election in Business & farm

S corporation incorporated is LLC incorporation or S corporation election

tthuene — Tue, 03 Feb 2026 08:21:45 GMT

in Mass return I am asked for S Corporation incorporation date. Is that the LLC incorporation date or the S Corp election date?

MinhT1 — Mon, 24 Feb 2025 21:21:10 GMT

The incorporation date is the date the LLC was filed with the state, not the S corp election date.

AmeliesUncle — Tue, 25 Feb 2025 01:01:15 GMT

An LLC is "formed", not incorporated.

If it want the "incorporation" date, that is when the LLC made the election to be taxed as a corporation.