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  2. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The "check-the-box" regulations paved the way for various new tax avoidance and tax deferral strategies. [8] Specifically, they expanded the opportunity for "hybrid branch" or "hybrid entity" strategies, which take advantage of differences in the classification of an entity as a corporation or not in multiple jurisdictions, in order to engage ...

  3. 4 ways to check if a business name is taken - AOL

    www.aol.com/4-ways-check-business-name-140000142...

    Running a business name search helps ensure that your name is distinct from competitors, legally available, and doesn't infringe on any existing trademarks or intellectual properties.

  4. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    Certain deductions are available only to corporations. These include deductions for dividends received [26] and amortization of organization expenses. [27] Some states tax business income of a corporation differently than nonbusiness income. [28] Principles for recognizing income and deductions may differ from financial accounting principles.

  5. Tax returns in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_returns_in_the_United...

    The annual deadline to file one's Federal individual income tax return is April 15. The IRS lists scenarios for which Tax Day does not follow this standard deadline - Taxpayers can file an extension where the taxes owed must be paid by April 15 but the completed tax return filed by October 15. [9]

  6. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.

  7. Are You Eligible for the New IRS Free Tax-Filing Program? - AOL

    www.aol.com/eligible-irs-free-tax-filing...

    The IRS Direct File program is run solely by the IRS in an attempt to increase access to free tax filing services. It’s currently being piloted for the 2024 tax season and is available only to ...

  8. 5 best tax software to maximize your return in 2025: From ...

    www.aol.com/finance/best-tax-software-110528837.html

    What H&R Block offers. H&R Block combines online software with in-person support at more than 12,000 physical locations across the U.S. and around the world. H&R Block offers a free DIY tax return ...

  9. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    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 elects to be taxed as a corporation, 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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