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Glossary Definition

What is an S Corporation?

S corporations are a particular type of corporation that is not taxed at the corporation level. The election to be treated as an S corporation is typically made at the time the corporation is formed. They pass corporate income, losses, deductions and credits through to their shareholders for tax purposes, making them a pass-through entity. S corporation shareholders report the income and loss on their personal tax returns. They are assessed tax at their individual income tax rates, allowing the S corporation to avoid double taxation on corporate income.

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Read the latest tax planning thought leadership from Corvee.

Tax Planning Strategies

Our team of tax experts has scoured tax rules and regulations to create detailed tax strategies you can use to find savings for your clients.

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