Create a conversion plan. Your conversion plan must include the name of your LLC, the proposed name for your S-corporation, the state where your LLC was established, a statement that your S-corporation will be governed by Nevada law and any terms and conditions of conversion. Your conversion plan must also indicate how ownership interests in the LLC will be converted to ownership of the S-corporation, as well as the Articles of Incorporation for your S-corporation.
Conduct a conversion vote. Under Nevada law, a majority of the ownership interest in an LLC must agree to convert the LLC to an S-corporation.
Download an Articles of Conversion form from the Nevada Secretary of State.
Fill out your Articles of Conversion. Provide the name of your LLC and the jurisdiction where it was organized. Indicate whether the conversion plan is attached to the Articles of Conversion or is on file at the S-corporation’s registered office. Provide the address where copies of the processed Articles of Conversion may be sent. You have the option of including an effective date of conversion if you want a date other than the filing date. All owners of the LLC must sign and date the Articles of Conversion.
File your Articles of Conversion. As of 2010, the conversion fee is $350. Fill out the attached Customer Order Instructions form. You have the option of paying by check, money order or credit card. If paying by credit card, fill out the attached eCheck/Credit Card checklist. If filing by check or money order, make it payable to the Secretary of State. You may file by mail or in person.