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Form 2553, 2005. Form 2553, Election by a Small Business Corporation, is used by small businesses to elect to be taxed as a "Subchapter S - Corporation" (S corporation). Form 2555, Foreign Earned Income, is filed by taxpayers who have earned income from sources outside the United States exempt from US income tax. US citizens or resident aliens ...
The Form 2553 must be signed by all of the corporation's shareholders. If a shareholder resides in a community property state, the shareholder's spouse generally must also sign the 2553. 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 ...
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This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded must be treated as corporations. There is a list of specific foreign entities that must be treated as corporations. [2]
Going without health insurance could leave you on the hook for catastrophically large bills. But this year, you may end up paying more for health coverage due to circumstances outside your control.
The Ministry of Tourism also says some residents of Jakarta still perform the rabo-rabo, a 100-year-old ritual that involves wiping others’ faces with powder as a form of cleansing, and that ...
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