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  2. S corporation - Wikipedia

    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. [1] In general, S corporations do not pay any income taxes.

  3. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    Since 95% of businesses are incorporated as pass-through entities [12] Examples include "sole proprietorships, partnerships and S corporations that currently pay taxes at the individual rate of their owners." [2] whose owners pay taxes as if it were personal income at a much lower rate. This represents a large tax cut for owners that is capital ...

  4. Permanent S Corporation Built-in Gains Recognition Period Act ...

    en.wikipedia.org/wiki/Permanent_S_Corporation...

    This summary is based largely on the summary provided by the Congressional Research Service, a public domain source. [1]The Permanent S Corporation Built-in Gains Recognition Period Act of 2014 would amend the Internal Revenue Code of 1986 to reduce from 10 to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.

  5. How Do I Take a Salary for Myself as a Business Owner? - AOL

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  6. When to file taxes: Should you always try to be early? - AOL

    www.aol.com/article/finance/2020/07/08/when-to...

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  7. Why first-time business owners shouldn’t do their own taxes

    www.aol.com/finance/why-first-time-business...

    Americans who became self-employed or started a business in 2022 should hire an accountant to do their tax returns to maximize allowable deductions available, according to one expert.

  8. Cancellation-of-debt income - Wikipedia

    en.wikipedia.org/wiki/Cancellation-of-debt_income

    This act prohibited shareholders from increasing basis for their portions of the S corporation's excluded cancellation-of-debt income, for discharges of indebtedness after October 11, 2001. This effectively overturned the January 9, 2001, U.S. Supreme Court decision to allow such increases in basis in Gilitz v. Commissioner, 531 U.S. 206 (2001).

  9. How to File Late Taxes: A Step-by-Step Guide for Individuals ...

    www.aol.com/finance/file-taxes-prior-184258610.html

    It’s always best for businesses and individuals to file their tax returns on time — but with the IRS, late is always better than never. Here’s a look at the process for filing taxes late ...

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