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S Corporation
An S Corporation is a special form of corporation (Note: The "S" in S Corporation refers to subchapter S of the tax code). S Corporations are based on C Corporations but they are not treated as a separate tax entity as C Corporations are. Instead, the income of an S Corporation is "passed through" to the personal income of its owners (shareholders) in proportion to their ownership interest.
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| Entity Comparison |  |
S-Corporation Advantages
- Limited Personal Liability
- Perpetual Existence
- Better Fringe Benefits
- Pass-Through Taxation
S-Corporation Disadvantages
- More extensive record keeping requirements
- Restrictions on number and type of allowable shareholders
- Additional Restrictions
S Corporation Articles
