https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations
S corporations are domestic corporations that pass income, losses, deductions, and credits to their shareholders for federal tax purposes. Learn about the requirements, filing, and tax obligations of S corporations and their shareholders.

https://www.investopedia.com/terms/s/subchapters.asp
S Corp is a business structure that passes income, losses, deductions, and credits to shareholders without paying corporate taxes. Learn the advantages, disadvantages, and requirements of S Corp status, and how to set it up.

https://www.forbes.com/advisor/business/s-corporation/
S-corps are corporations or LLCs that pass income, losses, deductions and credits through to shareholders for federal tax purposes. Learn the advantages, disadvantages and eligibility requirements of S-corp status.

https://www.forbes.com/advisor/business/llc-vs-s-corp/
Learn the differences between LLC and S-corp, two common ways to structure and tax your small business. Find out the benefits, drawbacks and eligibility criteria of each option.

https://en.wikipedia.org/wiki/S_corporation
An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. In general, S corporations do not pay any income taxes.Instead, the corporation's income and losses are divided among and

https://www.investopedia.com/articles/personal-finance/011216/s-corp-vs-llc-which-should-i-choose.asp
Learn how to choose between a limited liability company (LLC) and an S corporation (S corp) for your business. Compare the advantages, disadvantages, taxation, and formation of each type of entity.

https://www.nerdwallet.com/article/small-business/s-corporation-lower-taxes-but-limited-growth-potential
An S corporation is a special tax designation for small businesses that can reduce personal liability and taxes, but also limit growth and flexibility. Learn the pros and cons of an S-corp, who can own one, and how to set one up.

https://www.legalzoom.com/articles/s-corp-vs-llc
Learn the differences between S corporations and limited liability companies, two common business structures. Compare liability protection, taxation, management, and growth potential for each option.

https://www.forbes.com/advisor/business/s-corp-requirements/
Learn how to elect S-corp status for your business and what are the benefits and limitations of this tax designation. Find out the eligibility criteria, filing procedures and state taxes for S-corps.

https://www.investopedia.com/articles/investing/091614/understanding-s-corporations.asp
Learn what an S corporation is, how it differs from a regular corporation, and why it may be advantageous for small businesses. Find out the eligibility criteria, tax implications, and drawbacks of choosing an S corp structure.

https://www.usatoday.com/money/blueprint/business/business-formation/what-is-s-corp/
An S corp is a corporation that passes its tax burden to its shareholders, who are taxed on their dividends or distributions. Learn the advantages and disadvantages of an S corp, the eligibility requirements, and how to form one.

https://www.irs.gov/forms-pubs/about-form-1120-s
Form 1120-S is used to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an election to be an S corporation. Find out how to file, what schedules to use, and what recent developments and FAQs apply to Form 1120-S.

https://www.thebalancemoney.com/what-is-an-s-corporation-3193230
An S corporation is a type of corporation that can avoid double taxation by passing income and losses to the owners. Learn how an S corp works, what are the pros and cons, and how to form one.

https://www.thebalancemoney.com/what-is-an-s-corporation-s-corp-5210878
An S Corp is a type of business that combines the benefits of a C corporation and an LLC. Learn how an S Corp works, what it means for individuals, and how it can help reduce taxes.

https://www.legalzoom.com/articles/what-is-an-s-corp-and-is-it-right-for-me
C corp vs. S corp tax advantages. S corporations have tax advantages that make them a good choice for many small businesses. An S corp is a tax designation that allows a company's profits to pass through to the owners' personal tax returns. Both corporations and limited liability companies (LLCs) can choose to be taxed as an S corp.

https://www.fool.com/the-ascent/small-business/articles/s-corporation-taxes/
Learn how to file taxes as an S corporation, a pass-through entity with special tax advantages. Find out the eligibility requirements, benefits, and steps for S corp taxation.

https://www.nerdwallet.com/article/small-business/s-corp-vs-c-corp
S-corp vs. C-corp. The main difference between an S-corp vs. C-corp is how they're formed, how they're taxed and their ownership restrictions. A C-corp is subject to corporate tax rates and has no

https://www.nolo.com/legal-encyclopedia/s-corporation-facts-30002.html
Forming an S corp lets you enjoy the limited liability of a corporate shareholder but pay income taxes as if you're a sole proprietor or a partner in a partnership. In a regular corporation (also known as a "C corporation"), the company itself is taxed on business profits. The owners pay individual income tax only on money they receive from the

https://www.wolterskluwer.com/en/expert-insights/s-corp-vs-llc-differences-and-benefits
Compare and contrast the similarities and differences of S corporations and limited liability companies, two common business structures. Learn about ownership, management, taxation, and formalities of each entity type.

https://www.forbes.com/advisor/business/start-an-s-corporation/
An S-corp, or S-corporation, is a tax status allowing business owners a flexible way to start small and grow. Our guide will help you get started.

https://www.wolterskluwer.com/en/expert-insights/s-corporations
An S corporation is a corporation that "passes through" its income, expenses, and losses to the shareholders in proportion to their ownership interest in the S corp. Being taxed as an S corporation can result in savings on federal income taxes. (Many, although not all states, will also tax an S corporation as a pass-through entity for state

https://tax.thomsonreuters.com/blog/s-corp-vs-c-corp-vs-llc-whats-the-difference-and-which-one-is-better-for-your-business/
The basic steps of creating an S corp are: Step 1: Choose a name for the business, and make sure no other business entities exist that are using the same name. Step 2: File articles of incorporation with the state, including the corporation's name, address, purpose, primary activities, and the owner's name.

https://www.irs.gov/forms-pubs/about-form-2553
Revoke Subchapter-S Election. Other Current Products. Form 2553 is used by qualifying small business corporations and limited liability companies to make the election prescribed by Sec. 1362. A corporation or other entity eligible to be treated as a corporation files this form to make an election under section 1362 (a) to be an S corporation.

https://kpmg.com/us/en/home/insights/2024/06/tnf-final-regs-disallowance-deductions-conservation-easement-contributions-partnerships-s-corps.html
June 24, 2024. The U.S. Treasury Department and IRS today released final regulations (T.D. 9999) concerning the statutory disallowance rule enacted by the SECURE 2.0 Act of 2022 (signed into law on December 29, 2022, as part of the "Consolidated Appropriations Act of 2023" (H.R. 2617)) to disallow a federal income tax deduction for a

https://www.justice.gov/usao-mdpa/pr/news-release-central-pennsylvania-man-sentenced-prison-hobbs-act-robberies
HARRISBURG - The United States Attorney's Office for the Middle District of Pennsylvania announced today that U.S. District Judge Christopher C. Conner sentenced Kyle Jaden Morales, age 21, of Harrisburg, Pennsylvania to 230 months' imprisonment following his conviction for robberies of businesses engaged in interstate commerce (Hobbs Act robbery), bank robbery, and brandishing a firearm

https://www.forbes.com/sites/paultassi/2024/06/20/the-boys-episode-4-gets-grosser-than-ever-with-a-fully-unhinged-homelander/
Amazon. The Boys has aired its fourth episode on Amazon Prime Video today with its switch to week-to-week after a three-hour premiere. And this episode, as the series always tries to top itself