Part 8: Understanding the 100-Shareholder Limit & Family Rules for S-Corporations
A clear EA-level guide to the 100-shareholder limit, family aggregation rules, eligible owners, and common pitfalls that can terminate S-Corp status in 2025.
Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
A clear EA-level guide to the 100-shareholder limit, family aggregation rules, eligible owners, and common pitfalls that can terminate S-Corp status in 2025.
A practical S-Corp audit guide explaining key IRS red flags in 2025—unreasonable compensation, misclassified distributions, weak documentation, and payroll compliance risks.
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The official EA Tax Guide Self-Filing 2026 Blueprint — a clear, step-by-step Kindle guide that teaches U.S. taxpayers how to confidently file their own 2026 tax return, including checklists, examples, and updated 2025 tax law changes.
The official EA Tax Guide Medicare 2026 Mini-Book — a clear, example-based Kindle guide that explains the 2026 Medicare updates, IRMAA thresholds, enrollment rules, penalties, and practical decision strategies. Designed for everyday readers seeking confident Medicare planning.
A clear EA-level guide comparing S-Corp vs LLC in 2025 — taxes, payroll, self-employment tax savings, state considerations, and when switching to S-Corp makes sense.
A practical overview of 16 tax strategies S-Corp owners can use in 2025, including reasonable salary planning, health insurance optimization, retirement contributions, and state-level tax opportunities.
A clear guide to which trusts can own S-Corp stock in 2025. This article explains QSST vs ESBT rules, how grantor and beneficiary-owned trusts qualify, and the traps that can accidentally terminate S-Corp status.
A quick guide to who can and cannot own S-Corporation shares in 2025, including eligible individuals, estates, and trusts (QSST/ESBT), plus key restrictions that can terminate S-status.
A complete 2025 FATCA guide explaining Form 8938 thresholds, reportable assets, filing steps, penalties, and EA-level compliance tips.