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

An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid …

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 …

The Corporations Unit of the Secretary of State is responsible for the creation and maintenance filings for all domestic and out-of-state business entities doing business in Missouri.

An S corporation retains the liability protection and formal structure of a standard C corporation but is taxed more like a partnership or limited liability company (LLC), with profits and losses …

Aug 21, 2025 · S corporation tax guide for professionals, covering compliance, IRS rules, tax planning strategies, and key regulatory updates.

Aug 31, 2022 · An S corporation, or S-corp, is a special designation carved out of the U.S. tax code for small businesses. Benefits include pass-through tax status, but it offers limited growth …

Oct 30, 2025 · An S-corporation (S-corp) is a special tax election for corporations and limited liability companies (LLCs). S corporation status allows the owners to avoid double taxation by …

Nov 17, 2024 · While a corporation is a type of business entity, an S-corp is a tax designation available to certain corporations and LLCs. S-corps are named from the subchapter of the …