How to relocate one person S-Corp from NY to CA in compliance with IRS “F” Reorganization requirements?

I’m a one-person NY S-Corp who moved to CA. I want to relocate my S-Corp to CA in a manner compliant with IRS “F” Reorganization requirements. My 2008 NY Corp return was a FINAL RETURN. NY issued a CONSENT TO DISSOLUTION. My plan is to: A – file ARTICLE OF INCORPORATION in CA and form a new S-Corp with the same name as my current NY S-Corp. B – file CERTIFICATE OF MERGER in CA with the new CA S-Corp surviving. C- file CERTIFICATE OF DISSOLUTION for the NY S-Corp.Is this plan sound? Am I missing any steps or filings?Is the merger necessary or can I just Incorporate in CA and Dissolve in NY?

Asked on June 4, 2009 under Business Law, California


MD, Member, California Bar / FreeAdvice Contributing Attorney

Answered 11 years ago | Contributor

You may need to determine if your trade name has been taken or reserved by someone else.  Contact the California Dept of Corporations (within the California Sec of State) and review the forms needed for an S. Corp.

You should be okay.

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