An S corporation helps you avoid double taxation and the self-employment tax. Learn the pros and cons of S corporations and other corporate structures.

Getting the choice of entity right at the start is crucial, since switching later can have tax and other consequences. Getting the choice of entity right at the start is crucial, since switching later ...

Many entrepreneurs with a Limited Liability Company (LLC) or C Corporation find S Corporation tax treatment an attractive option. An S Corporation is not a business entity in and of itself, but rather ...

For high-earning founders and partners, the S-corp decision is less about tax theory and more about execution and ...

Limited liability companies (LLCs) offer significant tax flexibility – for one thing they can elect to be treated as disregarded entities, partnerships, C corporations, or S corporations, and can even ...

IRC section 1363(d) generally requires a C corporation that elects to become an S corporation to include a “Lifo recapture amount” in its gross income. The amount is the difference between the ...