S corporations S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes. Shareholders of …

Mar 1, 2024 · A guide for business owners answering commonly asked questions about taxation of S corporations and how to reduce taxes as a pass-through entity.

Apr 15, 2025 · What Is an S Corp? An S corp (or S corporation) is a business structure that is permitted under the tax code to pass its taxable income, credits, deductions, and losses …

Information about Form 1120-S, U.S. Income Tax Return for an S Corporation, including recent updates, related forms, and instructions on how to file. Form 1120-S is used by corporations …

For returns filed on or after January 1, 2024, S corporations are required to e-file Form 1120-S if they file 10 or more returns of any type during the calendar year (including income tax, …