---
title: "Kansas S Corp Election: Tax Savings, S Corp vs C Corp, and Is It Worth It (2026)"
description: "Learn how electing S corp status for your Kansas LLC works in 2026: the self-employment tax savings, S corp vs C corp, the pros and cons, and whether it&#x27;s worth it."
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source_path: /states/ks/s-corporation-kansas
---

## Kansas S-Corp at a Glance

Item

Detail

State filing fee (new S-Corp)

$85 online ($90 paper) - Articles of Incorporation fee paid to Kansas Secretary of State

Form 2553 deadline (federal)

March 15 of the tax year the election takes effect (or within 75 days of formation for new entities)

SE tax savings example

$9,180/year on $150,000 net profit (assuming $60,000 reasonable salary)

State conforms to federal

Kansas conforms to the federal S-Corp election - a corporation that files IRS Form 2553 and receives federal S-Corp status is automatically treated as a pass-through entity for Kansas income tax, with income flowing to shareholders' individual Kansas returns rather than being subject to the 4%-plus-3%-surtax corporate income tax.

Key Takeaways

-   S-Corp election is made on IRS Form 2553 -- federal, not state -- and must be filed by March 15 of the tax year it takes effect
-   S-Corp status does not change what your business does; it changes only how the IRS taxes the owner-operators
-   The estimated federal SE tax savings on $150,000 net profit is $9,180/year, assuming a reasonable salary of $60,000
-   Kansas imposes no state income tax, so S-Corp pass-through income is taxed only at the federal level; the S-Corp election still delivers full federal SE tax savings
-   File Form K-120S annually with Kansas Department of Revenue; annual report (Biennial Report) also due with Secretary of State

Your CPA told you to look into S-Corp election, which usually means they mentioned payroll taxes and threw out a number around how much you could save. What they may not have fully explained is that S-Corp election has two layers: the federal tax savings, which are the same regardless of where you live, and the Kansas state tax layer, which is more straightforward than most states because Kansas imposes no state income tax on S-Corp income. This page covers both layers so you can make a decision based on actual numbers.

The goal here is not to push you toward an election. S-Corp status makes financial sense for some Kansas businesses and not for others. The income threshold matters. The payroll compliance costs matter. And because Kansas has no state income tax, the federal savings calculation is your primary focus. By the end of this page you will know whether your numbers are in the range where the election pays off.

## What Is an S-Corporation in Kansas?

An S-Corporation is not a type of business entity -- it is a federal tax classification. Under Subchapter S of the Internal Revenue Code, a corporation or LLC that meets eligibility requirements can elect to have its income pass through to shareholders, who report it on their personal tax returns. The entity itself does not pay federal income tax on that income. What makes the S-Corp election valuable is that only the portion of income paid as salary is subject to self-employment taxes (Social Security and Medicare at 15.3%). Profits distributed above the salary amount avoid those taxes.

In Kansas, the federal S-Corp framework applies cleanly. Because Kansas does not impose a state income tax, there is no state-level franchise or privilege tax on S-Corp income to reduce the federal savings. Kansas conforms to the federal S-Corp election - a corporation that files IRS Form 2553 and receives federal S-Corp status is automatically treated as a pass-through entity for Kansas income tax, with income flowing to shareholders' individual Kansas returns rather than being subject to the 4%-plus-3%-surtax corporate income tax.

## S-Corp Election vs. Forming a New S-Corp

Most Kansas business owners who pursue S-Corp status do so by electing S-Corp treatment for an existing LLC, not by forming a new corporation. The election preserves the LLC's liability protection and flexible operating agreement while changing only the federal tax classification.

Factor

Electing S-Corp via Existing LLC

Forming a New Corporation

What changes

Only the tax classification -- the LLC remains an LLC under state law

A new corporation is formed; different governance rules apply

State filing required

No -- Kansas automatically recognizes the federal Form 2553 election

Yes -- Articles of Incorporation filed with Secretary of State; fee: $85 online ($90 paper) - Articles of Incorporation fee paid to Kansas Secretary of State

Ongoing governance

LLC operating agreement governs; fewer formalities than a corporation

Bylaws, board of directors, annual meeting minutes, and corporate resolutions required

Flexibility

LLC retains its flexible membership structure; single-class membership interest required

Shareholder and director structure; single class of stock required for S-Corp status

Switching back

Revocation of S-Corp election possible; 5-year waiting period before re-election

Converting a corporation back to an LLC is complex and varies by state

For most Kansas LLC owners, the election route is the more practical path. Forming a new corporation makes sense primarily when the business is starting from scratch and the owner prefers corporate governance from day one, or when an investor requires a corporate structure.

## Is S-Corp Right for You? The Sweet Spot

The S-Corp election is a math problem. You save money on self-employment taxes but incur new payroll compliance costs. The election only makes financial sense when the savings exceed the costs. Here is how to think about different income ranges:

-   **Under $40,000 net profit:** The SE tax savings are likely less than $3,000 per year. Payroll administration, bookkeeping, and the additional CPA cost for a corporate return typically exceed that amount. The election rarely pays off at this income level.
-   **$40,000 to $60,000 net profit:** This is the transition zone. The numbers may work in some situations. In Kansas, with no state income tax adding to the cost side, the break-even point can be lower than in high-tax states. A CPA familiar with Kansas business owners can run the specific numbers.
-   **$60,000 to $250,000 net profit:** This is the sweet spot for most single-owner businesses. The SE tax savings on profits above the reasonable salary are significant, and the payroll compliance costs are a small percentage of those savings. Most CPAs recommend the election in this range.
-   **Over $250,000 net profit:** The election still saves money, but the IRS looks more closely at whether the reasonable salary is truly reasonable. At higher income levels, the IRS expects a higher salary, which reduces the portion of income that avoids SE tax. Work with a CPA to calibrate the salary amount at this level.

## When S-Corp Does NOT Make Sense

-   **Net profit under $40,000:** The SE tax savings are too small to justify the added compliance costs of payroll, a corporate return, and the CPA time to manage both.
-   **Real estate investors with passive income:** S-Corp distributions from passive activities are not subject to SE tax regardless of S-Corp status. The election provides no tax benefit for passive real estate income.
-   **Businesses with multiple classes of economic interest:** S-Corp rules require a single class of stock. If your ownership structure includes preferred returns, different distribution waterfalls, or tiered profit-sharing, the S-Corp election will disqualify your entity.
-   **Non-U.S. owners:** S-Corp shareholders must be U.S. citizens or resident aliens. If any member of your LLC is a foreign national without U.S. residency, the LLC does not qualify for S-Corp election.

## S-Corp Eligibility Requirements

Before filing Form 2553, confirm your entity meets all six federal eligibility requirements:

-   **Domestic entity:** The business must be a domestic corporation or LLC organized under U.S. state law.
-   **100 shareholders or fewer:** All members of an LLC elect count as shareholders. Certain family members may be treated as a single shareholder.
-   **Allowable shareholder types only:** Shareholders must be individuals, estates, or certain trusts. Other corporations, partnerships, and most LLCs cannot be S-Corp shareholders.
-   **U.S. citizens or resident aliens:** No nonresident alien shareholders. If any member lacks U.S. residency status, the entity is ineligible.
-   **Single class of membership interest:** All shares must have identical rights to distribution and liquidation proceeds. Voting differences are permitted, but economic differences disqualify the entity.
-   **Not an ineligible corporation type:** Banks, insurance companies, and certain other entity types cannot elect S-Corp status regardless of other factors.

Additionally, your LLC must be in good standing with the Kansas Secretary of State before the election is meaningful. Past-due filings, lapsed registered agent appointments, or administrative dissolution can complicate the election and subsequent filings.

## Form 2553: Deadlines and What Happens If You Miss Them

Form 2553 is filed with the IRS, not with Kansas. The deadlines are fixed by federal law:

-   **For an existing entity:** File Form 2553 by March 15 of the tax year in which the election is to take effect. For a calendar-year LLC, that is March 15 of the year you want S-Corp status to begin.
-   **For a new entity:** File within 75 days of formation (or within 75 days of the beginning of the tax year if you want the election effective from the start of that year). Filing within the 75-day window makes the election retroactive to the formation date.
-   **If you miss the March 15 deadline:** The IRS routinely grants late election relief under Rev. Proc. 2013-30 when the entity can show the failure to file timely was inadvertent. This is not automatic -- you must attach a reasonable cause explanation to a late Form 2553 or request relief separately.

Because Kansas has no state income tax, there is no separate state-level S-Corp election deadline to track. Your only filing deadline is the federal March 15 date.

Mark your compliance calendar in $2026: federal Form 2553 by March 15 if you want the election to apply this tax year. If you are forming a new entity, the 75-day clock starts on your formation date as shown on your Kansas Secretary of State approval.

## S-Corp Tax Savings Example

The table below models the estimated federal self-employment tax savings for a single-owner business with $150,000 in net profit, using a $60,000 reasonable salary. The savings shown are federal only and do not include Kansas state tax effects.

Without S-Corp (LLC)

With S-Corp Election

Net profit

$150,000

$150,000

Reasonable salary paid to owner

N/A

$60,000

Amount subject to SE / payroll taxes

$150,000

$60,000

SE or payroll tax (15.3%)

$22,950

$9,180

Estimated annual SE tax savings

\--

$13,770

Less: payroll administration cost (est.)

\--

($1,500)

Net annual savings

\--

~$12,270

The $9,180 in estimated annual SE tax savings ($22,950 minus $13,770) is the gross federal benefit before accounting for payroll costs and CPA fees. Net savings after compliance costs are typically $7,000 to $11,000 per year at this income level, depending on your provider and filing complexity.

Use a CPA or tax calculator to model your specific numbers. The reasonable salary assumption directly affects the savings calculation -- a lower salary saves more SE tax but increases IRS audit risk.

## Kansas S-Corp Tax Treatment

Kansas does not impose a state income tax, which means the federal S-Corp savings calculation is cleaner than in most states. When your Kansas LLC elects S-Corp status, the federal payroll tax savings apply in full without an offsetting state franchise or privilege tax on the entity.

No franchise tax on Kansas S-Corps; pass-through income taxed on shareholders' individual Kansas returns at graduated rates of 3.1% and 5.7%; S-Corp files Form K-120S as an informational return only; $55 Biennial Report due April 15 every other year

The state return requirement adds to the compliance burden compared to no-tax states. Your CPA will need to file Form K-120S (Kansas Partnership or S Corporation Income Tax Return - filed as an informational return; tax is paid by shareholders on their individual Kansas returns) annually with Kansas Department of Revenue, in addition to the federal Form 1120-S. Build this cost into your break-even analysis when modeling whether the election makes sense.

## What Changes After You Elect S-Corp Status

-   **You must run payroll for yourself:** As an officer of the S-Corp, you are required to receive a W-2 wage that reflects reasonable compensation. You cannot take all distributions without a salary.
-   **Your tax return changes:** Instead of reporting business income on Schedule C (or a partnership return if multi-member), the entity files federal Form 1120-S and issues Schedule K-1s to each shareholder.
-   **Quarterly payroll filings begin:** Form 941 is filed quarterly. Form 940 is filed annually for FUTA. These are IRS requirements that apply to all employers, including S-Corp owner-employees.
-   **Your operating agreement may need updating:** S-Corp election requires a single class of membership interest and officer designations. Review and revise your operating agreement to reflect the officer/salary structure the S-Corp election requires.
-   **Distributions above salary avoid SE tax:** This is the core benefit. Profit distributions beyond your W-2 salary are not subject to Social Security and Medicare taxes. Those distributions still flow to your personal return as ordinary income.

## S-Corp Compliance Calendar

Running a Kansas S-Corp requires meeting both federal and state deadlines every year. The table below lists the standard annual obligations.

Filing / Obligation

Due Date

Agency

Form 1120-S (federal S-Corp income return)

March 15 (or September 15 with extension)

IRS

Schedule K-1 to each shareholder

By March 15 (same as 1120-S)

Distributed to shareholders

Form 941 (quarterly payroll)

April 30, July 31, October 31, January 31

IRS

Form 940 (annual FUTA return)

January 31

IRS

W-2 to owner-employee

January 31

IRS / SSA

Form W-3 (transmittal to SSA)

January 31

Social Security Administration

Form K-120S (state S-Corp return)

Same deadline as federal Form 1120-S; check Kansas Department of Revenue for exact date

Kansas Department of Revenue

Biennial Report

April 15, biennially - corporations formed in even-numbered years report in even years; corporations formed in odd-numbered years report in odd years (K.S.A. 17-7503)

Secretary of State

Set calendar reminders for all federal and Kansas state deadlines at the start of each year. Missing any of these can trigger penalties and put your Kansas LLC in bad standing.

## Annual Cost of Running an S-Corp

S-Corp election reduces your tax bill but increases your compliance costs. The savings must exceed the costs for the election to be worthwhile. Here is a realistic cost breakdown for a Kansas S-Corp:

Cost Item

Estimated Annual Cost

Notes

Payroll software or service

$500 - $2,000/yr

Required once S-Corp election is active

CPA / tax preparation (Form 1120-S)

$1,000 - $3,500/yr

S-Corp returns are more complex than Schedule C

Biennial Report

$55 (Biennial Report, online; paper is slightly higher per sos.ks.gov)

Filed with Secretary of State by April 15, biennially - corporations formed in even-numbered years report in even years; corporations formed in odd-numbered years report in odd years (K.S.A. 17-7503)

State S-Corp return (Form K-120S)

Included with CPA fee above

Filed with Kansas Department of Revenue

Registered agent (professional)

$100 - $300/yr

Required in all states

Total estimated annual cost

$1,700 - $5,800/yr

Varies by provider and income level

At $150,000 net profit with the $9,180 gross SE tax savings modeled above, the net savings after these costs are typically $5,000 to $7,000 per year. As income increases, the savings grow but costs remain relatively flat, improving the payoff of the election.

## How to Elect S-Corp Status via LLC Attorney

LLC Attorney guides Kansas business owners through the S-Corp election process in three steps:

1

#### Review your eligibility and income profile

An LLC Attorney Business Success Advisor reviews whether your Kansas LLC qualifies for S-Corp election (ownership structure, membership type, income level) and whether the election makes financial sense based on your current net profit. Because Kansas has no state income tax, the analysis focuses primarily on your federal SE tax savings versus payroll compliance costs.

2

#### File Form 2553 and update your operating agreement

LLC Attorney prepares and files federal Form 2553 with the IRS on your behalf. Because Kansas automatically conforms to the federal election, no separate state filing is required. Your LLC's operating agreement is reviewed and updated to reflect officer designations and compensation structure required for S-Corp compliance.

3

#### Set up payroll and ongoing compliance

Once the election is approved, LLC Attorney helps you establish payroll for the owner-employee, set quarterly filing reminders for Form 941, and coordinate with your CPA on the annual Form 1120-S. AnnualKansas state filings -- Biennial Report with the Secretary of State -- are tracked in your LLC Attorney client portal.

## Forming a New S-Corp in Kansas

If you are starting a new business and want S-Corp status from the beginning, you will form a corporation and elect S-Corp treatment simultaneously. Here are the six steps for Kansas:

1

#### Choose a corporate name that meets Kansas requirements

Your corporation name must be distinguishable from existing Kansas entities in the Secretary of Statedatabase and must include a corporate designator such as "Inc.," "Corp.," or "Incorporated." Search the Secretary of State database at [sos.ks.gov](https://sos.ks.gov) before filing.

2

#### Appoint a registered agent in {stateFull}

A Kansas corporation must maintain a registered agent with a physical Kansas street address. P.O. boxes are not accepted. The registered agent receives legal notices and service of process on behalf of the corporation.

3

#### File Articles of Incorporation with the Kansas Secretary of State

File Articles of Incorporation and pay the $85 online ($90 paper) - Articles of Incorporation fee paid to Kansas Secretary of State fee to the Kansas Secretary of State. The corporation does not legally exist until the Secretary of State approves and returns the filed Articles.

4

#### Adopt corporate bylaws and issue shares

After the Articles are approved, adopt bylaws (the governance document for a corporation), hold an organizational meeting, issue stock to all shareholders, and document the proceedings in your corporate minute book. For S-Corp status, all shares must be of a single class.

5

#### File Form 2553 with the IRS within 75 days

File federal Form 2553 within 75 days of the corporation's formation date to make the S-Corp election effective from the beginning. No separate Kansas state filing is required -- Kansas automatically recognizes the federal election.

6

#### Establish payroll and ongoing annual filings

Set up payroll for the owner-employee, apply for your EIN if you have not already, and calendar the annual Biennial Report ($$55 (Biennial Report, online; paper is slightly higher per sos.ks.gov)) due to the Secretary of State by April 15, biennially - corporations formed in even-numbered years report in even years; corporations formed in odd-numbered years report in odd years (K.S.A. 17-7503). Also calendar the annual Form K-120S filing with Kansas Department of Revenue.

## When to Consult an Attorney

You can file Form 2553 yourself or through a CPA. An attorney adds the most value in the following situations:

-   **Your LLC has multiple members:** The S-Corp election requires all members to consent, and the election affects each member's tax situation differently. An attorney can structure the amended operating agreement to reflect officer roles, salary requirements, and voting rights correctly.
-   **You missed the Form 2553 deadline:** Late relief under Rev. Proc. 2013-30 is available but requires a reasonable cause statement. An attorney can draft the explanation and manage the IRS correspondence.
-   **Your business is in a regulated profession:** Many states, including Kansas, require licensed professionals (attorneys, physicians, accountants, engineers) to practice through a Professional Corporation (PC) rather than a standard corporation. A PC can elect S-Corp status, but the state licensing requirements must be satisfied first. Confirm with a Kansas attorney whether your profession requires a PC before filing.
-   **You want to revoke a prior S-Corp election:** Revoking an S-Corp election and managing the transition back to default LLC taxation involves timing decisions that affect your tax year and future re-election eligibility.
-   **You are modeling the election against a C-Corp alternative:** In some situations -- such as businesses retaining earnings for growth or seeking venture capital -- a C-Corp taxed at the flat 21% federal rate outperforms an S-Corp. An attorney with tax background can model both scenarios.

## Attorney vs. CPA vs. DIY

Each professional serves a different role in the S-Corp election process:

-   **CPA:** Models the tax savings, prepares Form 2553 and Form 1120-S, advises on reasonable salary, manages quarterly payroll tax estimates, and handles Kansas state tax returns. The CPA is your primary resource for the financial decision and ongoing compliance.
-   **Attorney:** Reviews or drafts the amended operating agreement, advises on professional corporation requirements for licensed professions in Kansas, manages late election relief filings, and structures multi-member arrangements where the election creates competing tax interests.
-   **DIY:** Appropriate for a single-member LLC with straightforward ownership, clear income in the $60,000 to $250,000 range, and a CPA already engaged for the return. You can file Form 2553 directly with the IRS and set up payroll through standard payroll software.
-   **Professional corporation note (Kansas):** If your profession requires a PC under Kansas law, you cannot use a standard LLC as the entity for S-Corp election. Verify your profession is not restricted before filing.

## Compare S-Corp Rules in Nearby States

State

State Filing Fee

State Tax on S-Corp Income

Conforms to Federal?

Kansas

$85 online ($90 paper) - Articles of Incorporation fee paid to Kansas Secretary of State

No franchise tax on Kansas S-Corps

Kansas conforms to the federal S-Corp election - a corporation that files IRS Form 2553 and receives federal S-Corp status is automatically treated as a pass-through entity for Kansas income tax, with income flowing to shareholders' individual Kansas returns rather than being subject to the 4%-plus-3%-surtax corporate income tax.

Missouri

$58 minimum for Articles of Incorporation (fee scales with authorized capital; $58 covers up to $30,000 in authorized shares, plus additional increments)

No separate Missouri S-Corp entity tax

Conforms to federal - Missouri automatically recognizes the federal Form 2553 election; no separate Missouri S-Corp election form required; S-Corp files a Missouri informational return; annual report $20 online ($45 paper) due by end of the incorporation month each year

Nebraska

$100 online ($110 paper) - Articles of Incorporation fee paid to Nebraska Secretary of State

No separate Nebraska S-Corp entity tax

Conforms to federal - Nebraska automatically recognizes the federal Form 2553 election; no separate Nebraska S-Corp election form required; Biennial Report fee is $25 online ($30 paper), due April 1 in odd-numbered years

State-by-state S-Corp comparison pages are in development. LLC Attorney currently handles S-Corp election services for Kansas businesses through the platform.

## Frequently Asked Questions

What is an S-Corp and how is it different from an LLC?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

An S-Corp is a federal tax election, not a separate legal entity. An LLC is a state-law legal entity that provides liability protection. When an LLC elects S-Corp status with the IRS, it keeps its LLC legal structure but is taxed under Subchapter S of the Internal Revenue Code. The primary benefit is that profits above a reasonable owner-salary avoid self-employment tax of 15.3%.

Who qualifies for S-Corp election?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

To elect S-Corp status: the entity must be a domestic corporation or LLC; it can have no more than 100 shareholders or members; shareholders must be U.S. citizens or resident aliens; there can be only one class of stock or membership interest; and the entity cannot be an ineligible corporation type such as a bank or insurance company.

When is the deadline to file Form 2553?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

Form 2553 must be filed by March 15 of the tax year in which S-Corp status is to take effect. For a new entity, you have 75 days from formation to file and have S-Corp status apply from day one. The IRS grants late election relief in many cases if there was reasonable cause for missing the deadline.

Does Kansas require a separate state S-Corp election?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

No. Kansas conforms to the federal S-Corp election - a corporation that files IRS Form 2553 and receives federal S-Corp status is automatically treated as a pass-through entity for Kansas income tax, with income flowing to shareholders' individual Kansas returns rather than being subject to the 4%-plus-3%-surtax corporate income tax. Once the IRS approves your federal Form 2553, Kansas automatically recognizes the S-Corp election.

What taxes does a Kansas S-Corp pay?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

Kansas imposes no state income tax, so a Kansas S-Corp's pass-through income is subject only to federal income tax on the shareholders' personal returns. The Biennial Report fee of $55 (Biennial Report, online; paper is slightly higher per sos.ks.gov) applies annually. The S-Corp election still delivers full federal self-employment tax savings.

What is a reasonable salary for S-Corp purposes?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

The IRS requires S-Corp owner-employees to pay themselves a reasonable salary for services rendered. There is no fixed formula, but the IRS looks at what a comparable employee would earn in the same role and market. Common approaches include: 60% of net profit as salary; industry-standard compensation surveys; or a CPA's recommendation based on your specific role and revenue.

Can a single-member LLC elect S-Corp status?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

Yes. A single-member LLC can elect S-Corp status by filing Form 2553. The LLC must first be treated as a corporation (either by default classification or by filing Form 8832), then elect S-Corp treatment on Form 2553. Single-member S-Corps are common for owner-operators who clear the net-profit threshold where SE tax savings exceed payroll compliance costs.

What payroll obligations does an S-Corp create?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

Once you elect S-Corp status, the owner must run payroll: withhold federal income tax, Social Security, and Medicare; file Form 941 quarterly; file Form W-2 at year-end; and pay FUTA (Form 940) annually. Payroll software or a payroll provider typically costs $500 to $2,000 per year depending on frequency and provider. This cost must be weighed against the SE tax savings.

What annual filings does a Kansas S-Corp need?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

Federal: Form 1120-S (S-Corp income return) due March 15; Schedule K-1 to each shareholder. State: Form K-120S (Kansas Partnership or S Corporation Income Tax Return - filed as an informational return; tax is paid by shareholders on their individual Kansas returns) filed with Kansas Department of Revenue. Annual report: Biennial Report ($55 (Biennial Report, online; paper is slightly higher per sos.ks.gov)) filed with the Secretary of State by April 15, biennially - corporations formed in even-numbered years report in even years; corporations formed in odd-numbered years report in odd years (K.S.A. 17-7503).

Can I revoke an S-Corp election if it stops making sense?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

Yes. An S-Corp election can be revoked by the shareholders. Revocation requires consent of shareholders holding more than 50% of total shares, and a revocation statement filed with the IRS. The revocation can be prospective (effective a future date) or immediate. Once revoked, the entity generally cannot re-elect S-Corp status for five years without IRS consent.

Do I need an attorney to elect S-Corp status?

![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75)

You can file Form 2553 yourself or through a CPA. An attorney is most useful when: your ownership structure is complex; you need an amended operating agreement to reflect officer roles and salary requirements; there are questions about whether a professional corporation restriction applies to your practice; or you want to review the state-level tax impact before electing.

## Elect S-Corp Status for Your Kansas LLC

If your Kansas LLC is clearing $60,000 or more in net profit, the S-Corp election is worth modeling. The federal SE tax savings are real -- typically $9,000 or more per year at $150,000 net profit -- and the compliance costs are manageable with the right team. Because Kansas imposes no state income tax, the savings calculation is straightforward: federal SE tax reduction minus payroll costs.

LLC Attorney handles the filing, the operating agreement update, and the ongoing Kansas compliance calendar so you can focus on running the business. No retainer. No surprise fees. Start below.

[Start Your Kansas S-Corp Election](https://app.llcattorney.com/formation?intake_type=formation&companyState=Kansas)

## Related Resources

-   [S-Corp vs. LLC: Which Is Right for Your Business?](/planning-a-business/s-corp-vs-llc)
-   [Complete Guide to S-Corporations](/planning-a-business/guide-to-s-corporations)
-   [S-Corporation Setup Guide](/starting-a-business/s-corporation-setup-guide)
-   [LLC vs. S-Corp: Tax Comparison](/small-business-blog/llc-vs-s-corp)
-   [Kansas LLC Formation Guide](/states/ks/llc-formation-kansas)