Core
S-Corp
A pass-through tax structure for eligible businesses.
About this strategy
An S corporation is a federal tax election that allows qualifying corporations and LLCs to pass income, losses, deductions, and credits through to their shareholders rather than generally paying federal income tax at the corporate level. For owner-employees, properly structured compensation and distributions can also affect employment taxes. S corporations must meet specific eligibility, payroll, filing, and compensation requirements.
Implementation resources
Slides, templates, and supporting videos.