807:, an S corporation is generally a corporation under the law of the state in which the entity is organized. With modern incorporation statutes making the establishment of a corporation relatively easy, firms that might traditionally have been run as partnerships or sole proprietorships are often run as corporations with a small number of shareholders in order to take advantage of the beneficial features of the corporate form; this is particularly true of firms established prior to the advent of the modern
1075:
credits from S corporations, and to formulate future audit criteria to better target likely non-compliant returns. This is part of a larger IRS effort to improve tax compliance and reduce the estimated $ 300 billion gap in gross reported figures each year. A large portion of that gap is thought to come from small businesses (and particularly S corporations, which are now the most common corporate entity, numbering over four million in 2011, up from three million in 2002 and about 750,000 in 1985).
885:. A single class of stock means that all outstanding shares of stock confer "identical rights to distribution and liquidation proceeds," i.e. profits and losses are allocated to shareholders proportionately to each one's interest in the business. § 1.1361-1(l)(1). Differences in voting rights are disregarded, which means that an S corporation may have voting and nonvoting stock. If a corporation meets the foregoing requirements and wishes to be taxed under Subchapter S, its shareholders may file
983:(such as real estate) and the appreciation occurred during the time the corporation was a C corporation, the S corporation will probably pay C corporation taxes on the appreciation – even though the corporation is now an S corporation. This Built In Gain (BIG) tax rate is 35% on the appreciated property, but is only realized if the BIG property is sold within 10 years (starting from the first day of the first tax year of conversion to S –Corp status). The
1044:
901:
elections. Accordingly, often, the IRS will accept a late S election. If a corporation that has elected to be treated as an S corporation ceases to meet the requirements (for example, if as a result of stock transfers, the number of shareholders exceeds 100 or an ineligible shareholder such as a nonresident acquires a share), the corporation will lose its S corporation status and revert to being a regular C corporation.
51:
955:(Social Security & Medicare tax) – currently 15.3 percent (6.2% Social Security paid by the employee; 6.2% Social Security paid by the employer; 1.45% employee Medicare and 1.45% employer Medicare). The distribution of the additional profits from the S corporation will be done without any further FICA tax liability.
1107:
and an S corporation in
California. For highly profitable enterprises, the LLC franchise tax fees (minimum $ 800), which are based on gross revenues, may be lower than the 1.5% net income tax. Conversely, for high-gross-revenue, low-profit-margin businesses, the LLC franchise tax fees may exceed the
931:
to assets distributed by the corporation to the shareholder, but instead to the portion of the corporation's income, losses, deductions or credits that are reported to the shareholder on
Schedule K-1 and are shown by the shareholder on his or her own income tax return. A distribution to a shareholder
1074:
In 2005, the IRS launched a study to assess the reporting compliance of S corporations The study began in late 2005 and examined 5,000 randomly selected S corporation returns from tax years 2003 and 2004. The IRS intends to use the results to measure compliance in recording of income, deductions and
779:
S corporations are ordinary business corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes. The term "S corporation" means a "small business corporation" which has made an election under § 1362(a) to be taxed as an S
1083:
States impose tax laws and regulations for corporate income and distributions, some of which may be directed specifically at S Corporations. Some but not all states recognize a state tax law equivalent to an S corporation, so that the S corporation in certain states may be treated the same way for
1029:
is imposed only with respect to employee wages and not on distributive shares of shareholders. Although FICA tax is not owed on distributive shares, the IRS and equivalent state revenue agencies may recategorize distributions paid to shareholder-employees as wages if shareholder-employees are not
1016:
Form 1120S generally must be filed by March 15 of the year immediately following the calendar year covered by the return or, if a fiscal year (a year ending on the last day of a month other than
December) is used, by the 15th day of the third month immediately following the last day of the fiscal
962:
allocation of business income, even though neither received any cash distribution. To avoid this "phantom income" scenario, S corporations commonly use shareholder agreements that stipulate at least enough distribution must be made for shareholders to pay the taxes on their distributive shares.
904:
An S corporation's election will also terminate if, for each of three consecutive years, (i) its passive investment income exceeds 25% of gross receipts and (ii) it has accumulated earnings and profits. § 1362(d)(3). An S corporation will only have accumulated earnings and profits if it was a C
794:
As with partnerships, the income, deductions, and tax credits of an S corporation flow through to shareholders annually, regardless of whether distributions are made. Thus, income is taxed at the shareholder level and not at the corporate level. Payments to S shareholders by the corporation are
900:
The S corporation election must typically be made by the fifteenth day of the third month of the tax year for which the election is intended to be effective, or at any time during the year immediately preceding the tax year. Congress has directed the IRS to show leniency with regard to late S
864:
corporations, are permitted to be shareholders. An S corporation may be a shareholder in another, subsidiary S corporation if the first S corporation owns 100% of the stock of the subsidiary corporation, and an election is made to treat the subsidiary corporation as a "qualified subchapter S
865:
subsidiary" (QSub). After the election is made, the subsidiary corporation is not treated as a separate corporation for tax purposes, and all "assets, liabilities, and items of income, deduction, and credit" of the QSub are treated belonging to the parent S corporation.
1017:
year. The corporation must complete a
Schedule K-1 for each person who was a shareholder at any time during the tax year and file it with the IRS along with Form 1120S. The second copy of the Schedule K-1 must be mailed to the shareholder.
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In New York City, S corporations are subject to the full corporate income tax at an 8.85% rate. If one can demonstrate that a portion of its business was done outside the city, that portion will not be subject to the additional tax.
975:
may also, in certain circumstances, pay income taxes on untaxed profits that were generated when the corporation operated as a C corporation. This is very common with uncollected accounts receivable or appreciated real estate.
915:
The S election affects the treatment of the corporation for
Federal income tax purposes. The election does not change the requirements for that corporation for other Federal taxes such as FICA and Federal unemployment taxes.
859:
Shareholders must be U.S. citizens or residents (not nonresident), and must be natural persons, so corporations and partnerships are ineligible shareholders. Certain trusts, estates, and tax-exempt corporations, notably
868:
Spouses (and their estates) are automatically treated as a single shareholder. Families, defined as individuals descended from a common ancestor, plus spouses and former spouses of either the common ancestor or anyone
943:
Widgets Inc., an S Corp, makes $ 10,000,000 in net income (before payroll) in 2006 and is owned 51% by Alex and 49% by Jesse. Keeping it simple, Alex and Jesse both draw salaries of $ 94,200 (which is the
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state income tax purposes as it is treated for
Federal purposes. A state taxing authority may require that a copy of the Form 1120S return be submitted to the state with the state income tax return.
987:
reduced that 10-year recognition period to seven years (if that seventh year precedes either 2009 or 2010). The Small
Business Jobs Act of 2010 further reduced the recognition period to five years.
787:, acting on the Department of Treasury's suggestion of 1946, created this chapter in 1958 as part of a larger package of miscellaneous tax items. S status combines the legal environment of
1087:
Some states such as New York and New Jersey require a separate state-level S election in order for the corporation to be treated, for state tax purposes, as an S corporation.
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While an S corporation is not taxed on its profits, the owners of an S corporation are taxed on their proportional shares of the S corporation's profits.
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Actual distributions of funds, as opposed to distributive shares, typically have no effect on shareholder tax liability. The term "pass through" refers
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A limited liability company (LLC) is eligible to be taxed as an S corporation under the check-the-box regulations at § 301.7701-2. The LLC first
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If a shareholder owns more than 2% of the outstanding stock, amounts paid for group health insurance for that shareholder are included on their
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If for some reason, Alex (as the majority owner) were to decide not to distribute the money, both Alex and Jesse would still owe taxes on their
1330:
1141:, S corporations are subject to the city's income tax (6.35%) and gross receipts tax (1.415%), but not the net profits tax (3.8907%). They pay
1331:"Title 26 – Internal Revenue Code: Subchapter S–Tax Treatment of S Corporations and Their Shareholders 26USC § 1361(b)(3)(A-D)"
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The S corporation rules are contained in
Subchapter S of Chapter 1 of the Internal Revenue Code (sections 1361 through 1379). The
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851:, at which point it becomes a corporation for tax purposes; then it makes the S corporation election under section 1362(a).
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Quarterly estimated taxes must be paid by the individual to avoid tax penalties, even if this income is "phantom income".
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Has shareholders who are all individuals (exceptions are made for various tax-exempt organizations, estates, and trusts)
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and not subject to the ten percent of taxable income limitation applicable to charitable contribution deductions.
1223:"Has the S–Corp Run Its Course – The Past Successes and Future Possibilities of the S Corporation"
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are not subject to the city's 1.25% net profits tax. Employee wages are subject to the city's 1.25% wage tax.
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that is in excess of the shareholder's basis in his or her stock is taxed to the shareholder as capital gain.
893:(IRS). The Form 2553 must be signed by all of the corporation's shareholders. If a shareholder resides in a
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from that person, are considered a single shareholder as long as any family member elects such treatment.
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763:. Instead, the corporation's income and losses are divided among and passed through to its
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Please help update this article to reflect recent events or newly available information.
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distributed tax-free to the extent that the distributed earnings were previously taxed.
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1103:$ 800). This is one factor to be taken into consideration when choosing between a
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For example, if an S corporation that was formerly a C corporation sells an
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1145:'s flat personal income tax rate of 3.07% instead of the corporate 9.99%.
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S corporations pay a franchise tax of 1.5% of net income in the state of
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811:. Therefore, taxation of S corporations resembles that of partnerships.
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corporation at some time, or acquired or merged with a C corporation.
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state, the shareholder's spouse generally must also sign the 2553.
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with U.S. federal income taxation similar to that of partnerships.
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for 2006, after which no further Social
Security tax is owed).
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Unlike a C corporation, an S corporation is not eligible for a
1466:"S Corporation Employees, Shareholders and Corporate Officers"
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309:
Charitable incorporated organisation (England and Wales)
1488:"IRS Launches Study of S Corporation Reporting Compliance"
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as "wages". The same applies to amounts contributed to
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26 CFR 1.1368-2 – Accumulated adjustments account (AAA)
1468:. Internal Revenue Service, U.S. Department of Treasury
1301:"Recent Reform and Simplifications for S Corporations"
889:: "Election by a Small Business Corporation" with the
1255:
Pomerleau, Kyle; Borean, Richard (19 February 2015).
1511: – U.S. Small Business Administration
1193:. Internal Revenue Service, United States Treasury
1163:"What are S corporations: Key benefits and more"
1517: – U.S. Internal Revenue Service
1025:As is the case for any other corporation, the
985:American Recovery and Reinvestment Act of 2009
317:Scottish charitable incorporated organisation
1523: – Legal Information Institute
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8:
759:. In general, S corporations do not pay any
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971:S corporations that have previously been
1116:S Corporations operating in the City of
1537:Corporate taxation in the United States
1257:"The Dual Tax Burden of S Corporations"
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418:Limited liability limited partnership
333:Industrial and provident society
515:Gesellschaft mit beschränkter Haftung
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836:Has no nonresident shareholders, and
881:An S corporation may only have one
849:elects to be taxed as a corporation
1221:Branham, David (16 January 2016).
830:Has no more than 100 shareholders,
25:
951:Employee salaries are subject to
826:A corporation is eligible if it:
27:US tax term for a type of company
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741:United States federal income tax
560:Société à responsabilité limitée
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1108:S corporation net income tax.
996:Taxable income to shareholders
1:
1363:26 U.S.C. § 1361(b)(3)(A)-(B)
967:Conversion from C corporation
1425:"Instructions for Form 2553"
1372:26 U.S.C. § 1361(c)(1)(A)(i)
816:dividends received deduction
442:Massachusetts business trust
1515:Instructions for Form 1120S
1509:Choose a Business Structure
629:Piercing the corporate veil
325:Community interest company
300:UK / Ireland / Commonwealth
288:Economic interest grouping
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1430:. Internal Revenue Service
1406:. Internal Revenue Service
398:Limited liability company
1381:26 U.S.C. § 1361(b)(1)(D)
1105:limited liability company
1051:This section needs to be
946:Social Security Wage Base
809:limited liability company
749:limited liability company
609:Internal affairs doctrine
604:and estoppel corporations
1542:Types of business entity
1492:Internal Revenue Service
1285:§ 1361(b)(1)(A)-(D)
891:Internal Revenue Service
855:Shareholder requirements
745:closely held corporation
33:This article is part of
18:Subchapter S corporation
1006:health savings accounts
279:Societas unius personae
141:General corporate forms
1390:26 U.S.C. § 1361(c)(4)
1354:26 U.S.C. § 1361(c)(6)
1227:Journal of Legislation
1211:26 U.S.C. § 1361(a)(1)
839:Has only one class of
785:United States Congress
747:(or, in some cases, a
591:Business judgment rule
1167:www.wolterskluwer.com
799:Versus C corporations
757:Internal Revenue Code
535:Naamloze vennootschap
525:Kabushiki gaisha
342:Limited company
1299:Landau, Zev (2005).
1034:Reporting compliance
659:Beneficial ownership
596:Corporate governance
432:Delaware corporation
259:Societas cooperativa
674:Corporate registers
634:Rochdale Principles
388:Benefit corporation
214:Sole proprietorship
895:community property
877:Stock requirements
871:lineally descended
475:Aktiengesellschaft
447:Nevada corporation
1453:§ 1362(b)(1)
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1012:Filing Form 1120S
981:appreciated asset
739:(or S Corp), for
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485:Ansvarlig selskap
372:Unlimited company
209:Shelf corporation
204:Shell corporation
192:Limited liability
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152:Conglomerate
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1401:"Form 2553"
1311:(11): 46–50
991:Federal tax
822:Eligibility
769:tax returns
753:partnership
751:(LLC) or a
640:Ultra vires
360:proprietary
177:Partnership
172:Joint-stock
162:Corporation
157:Cooperative
1531:Categories
1472:4 February
1434:2017-03-25
1410:2017-03-25
1315:4 February
1266:4 February
1237:4 February
1197:4 February
1172:2023-07-30
1149:References
1118:Wilmington
1097:California
1091:California
697:Law portal
545:Osakeyhtiö
464:Aktiebolag
413:Series LLC
1079:State tax
887:Form 2553
862:501(c)(3)
585:Doctrines
355:by shares
71:Australia
1112:Delaware
1027:FICA tax
960:pro-rata
953:FICA tax
911:Taxation
775:Overview
669:Contract
602:De facto
434: /
248:Societas
66:Anguilla
35:a series
1340:May 24,
1233:(1): 90
1101:minimum
1053:updated
1008:(HSA).
939:Example
803:Like a
743:, is a
569:more...
187:Limited
182:General
147:Company
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111:Vietnam
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455:Others
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365:public
344:(Ltd.)
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122:France
81:Canada
1428:(PDF)
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1334:(PDF)
841:stock
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400:(LLC)
335:(IPS)
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272:(SPE)
262:(SCE)
91:India
1474:2018
1447:See
1342:2022
1317:2018
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1239:2018
1199:2018
1021:FICA
554:S.A.
548:(Oy)
508:(AS)
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1137:In
1002:W-2
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