Case Study Of S. Corporation

717 Words2 Pages

S-Corporations

An S-Corporation or S Corp is formed by an IRS tax election.(IRS Code sections 1361 through 1379). When a S Corp is formed it must first have a charter in the state where the headquarters of the S Corp is located. The approach that an S Corp is taxed is different from other business organizations that have been examined previously, because profits and losses can carry over to your personal tax return.is happens because the S Corp itself is not taxed, however the investors are taxed.

Liability: Investors have limited liability. This protects investors from having litigation brought against them. If the investor is a managing partner, however they then could have their personal assets and property employed to satisfy any debt the S Corp has accrued.
Income is paid to shareholders as wages then that is also taxed on the shareholder 's personal income tax return.

Longevity or Continuity: A C - Corp has unlimited life. Unlike sole proprietor or S Corps, an investor can transfer or give their shares in the company to whom ever they choose.

Control: C - Corp is controlled by its shareholders, Board of Directors and corporate officers.

Profit Retention: shareholders share the profits of the company by way of dividends. Location: A C - Corp has annual state filings that must be maintained and each state requirements C-corporations must adhere to federal and state guidelines and expansion into other states requires legal filings in that state to operate and maintain a business presence. (Beatty & Samuelson, 2007, pp. 762-764)

Continuity:A C- Corp has an indefinite life span. As long as corporation can stay relevant and offer products that are useful to the world a business can have a long life.

Murray, Jean. "PLLC--Professional Limited Liability Company". About.com. Retrieved 22 April

Open Document