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所在平台: Udemy |
课程主页: https://www.udemy.com/course/irs-form-2553-s-corporation-election/
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课程名称：IRS Form 2553 "S" 公司选举 课程概述： S 公司选举是美国一种流行的实体税收分类。一个常见的误解是，S 公司是根据州法成立的法律实体。实际上，S 公司只是一种联邦税务选举，并不是法律实体类型。许多企业家选择 S 选举分类，因为它有助于减少联邦自雇税。在本指南中，我们将讨论 S 公司选举的几个热门方面及其运营含义。 课程内容包括： 1. 什么是根据联邦税法的 "S" 公司。 2. 哪些实体有资格进行 S 公司选举。 3. 一旦进行 S 公司选举，所有权限制和运营限制是什么。 4. 进行 S 公司选举的主要税收优缺点。 5. 如何填写 IRS Form 2553 选举表格。 6. S 公司逾期时需要提交什么。 7. 一旦 IRS 批准选举，我的 S 公司有哪些年度报告要求。 完成本指南并审阅材料后，您将更好地理解 S 公司选举及如何向 IRS 提交选举申请。
The S corporation election is a popular entity tax classification in the United States. One of the greatest misconceptions about the S corporation is that it is a legal entity formed under State Law. This is not true. The S corporation is a federal tax election only and is not a legal entity type.Many entrepreneurs choose the S election classification because it helps reduce their federal self-employment taxes. In this guide, we want to cover the most popular aspects of the S corporation election and what it means to operate an S corporation. We will cover the following topics within this guide:1. What is an "S" corporation under federal tax law.2. What entities are eligible to make the S corporation election.3. What are the ownership restrictions and operating limitations once you make the S corporation election. 4. What are the primary tax advantages and disadvantages of making the S corporation election.5. How to complete the IRS Form 2553 election form. 6. What do you need to file when the S corporation is late.7. What are the annual reporting requirements for my S corporation once the election is approved by the IRS.Once you have completed this guide and reviewed the materials, you should have a better understanding of the S corporation election and how to file the election with the IRS.
