Significant Presence Rules - What Are They?

“Significant Presence Rules” are as follows:

The corporation must maintain a corporate business address in the state. In reference to this subject, the American Bar Association in its revision of THE MODEL BUSINESS CORPORATION ACT, Annotated, Section 202(a)(3) stated: A mailing address consisting of only a post office box is not sufficient.

The corporation must also maintain both an active telephone number and fax line in the state where it is domiciled and not in your home state. The telephone number should be listed with directory assistance and in the Wyoming phone book. An answering machine, voice mailbox, or answering service is not sufficient.

The corporation must have an EIN number as issued by the IRS identifying it as a Wyoming Corporation. If it has an identifying code from another state, the IRS will notify that state each year so that the state can collect those taxes.

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