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Section 1378 permitted year - PowerPoint PPT Presentation

S Corp Election

S Corp Election. S Corp Election. An eligible corporation may elect S status. All shareholders must consent to the election. The election (and shareholder consent) is made on IRS form 2553. No need to file Form 8332 if an LLC files form 2553 and opts to be taxed as an S corporation.

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Section 1378 permitted year - PowerPoint PPT Presentation

S Corp Election