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S Corp Tax Issues and Election Requirements

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This document summarizes key issues related to S corporations. S corporations provide partnership-like taxation while giving owners limited liability protection. To qualify, a corporation must elect S status and meet requirements such as having 100 or fewer shareholders and only one class of stock. Tax items flow through to shareholders and are allocated based on ownership. Distributions may be tax-free or taxable depending on accumulated earnings. The document outlines taxation of distributions, shareholder basis rules, loss limitations, built-in gains tax, and passive investment income rules.

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Chapter 12 ,[object Object],Copyright ©2010 Cengage Learning Corporations, Partnerships, Estates & Trusts
Subchapter S Issues (slide 1 of 6) ,[object Object],[object Object],[object Object]
Subchapter S Issues (slide 2 of 6) ,[object Object],[object Object]
Subchapter S Issues (slide 3 of 6) ,[object Object],[object Object],[object Object]
Subchapter S Issues (slide 4 of 6) ,[object Object],[object Object],[object Object],[object Object]
Subchapter S Issues (slide 5 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Subchapter S Issues (slide 6 of 6) ,[object Object]
When to Elect S Corp Status ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Making the Election (slide 1 of 3) ,[object Object],[object Object],[object Object]
Making the Election (slide 2 of 3) ,[object Object],[object Object],[object Object]
Making the Election (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]
Computation of Taxable Income (slide 1 of 2) ,[object Object],[object Object],[object Object]
Computation of Taxable Income (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Flow-Through of S Corporation Items
Separately Stated Items ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Allocation of Income and Loss (slide 1 of 2) ,[object Object],[object Object]
Allocation of Income and Loss (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 1 of 7) ,[object Object],[object Object]
S Corporation Distributions (slide 2 of 7) ,[object Object],[object Object],[object Object]
S Corporation Distributions (slide 3 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 4 of 7) ,[object Object],[object Object],[object Object]
S Corporation Distributions (slide 5 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 6 of 7) ,[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 7 of 7) ,[object Object],[object Object],[object Object]
Distributions of Property ,[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 4 of 4) ,[object Object],[object Object],[object Object]
Treatment of Losses (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Treatment of Losses (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
At-Risk Rules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive Losses and Credits ,[object Object],[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 1 of 4) ,[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 3 of 4) ,[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Computation of Built-in Gains Tax (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]
Computation of Built-in Gains Tax (slide 2 of 2) ,[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 2 of 3) ,[object Object],[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 3 of 3) ,[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]

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