Operating an LLC—or a corporation—taxed as an S-corp can provide significant tax savings to small businesses at every level.

These common instruments raise special considerations in the S corporation context.

Please provide your email address to receive an email when new articles are posted on . When choosing a structure for a practice, you are making two choices: what legal structure to choose and which ...

Editor’s Note: See Q to Q for a discussion of the substantial changes to S corporation taxation made by the 2017 tax reform legislation. An S corporation is generally not subject to tax at the ...

Understanding these rules early can reduce uncertainty and keep entrepreneurs focused on growing the business.

The IRS finalized proposed regulations on eligible terminated S corporations, a new provision enacted under the Tax Cuts and Jobs Act that provided favorable treatment for corporations that wished to ...

When you’re starting a business, picking the right corporation type can feel like a big decision. It’s not just about the name; it’s about how you’ll handle taxes, raise money, and grow your company.

An S corp and C corp share a number of similarities. They are both types of corporations recognized by the IRS. They can also both raise funds by issuing stock to shareholders. However, S corps are ...

The Organization for Economic Cooperation and Development has finalized a deal exempting U.S. multinational corporations from ...

The IRS issued a new form and instructions for employers to use to obtain advance payments of three tax credits that were created to help businesses cope with the coronavirus pandemic. Ed Karl, CPA, ...