S-Corporation 보관 - EA Tax Guide

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Part 10: Real-World S-Corp Case Studies

Six real-world S-Corporation case studies showing how freelancers, couples, consultants, e-commerce sellers, real estate agents, and medical practices use S-Corp strategies to save taxes in 2025.

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Part 9: When to Convert an S-Corporation Back to a C-Corporation

A practical EA-level guide explaining when switching an S-Corporation back to C-Corporation status makes sense—covering tax rates, investors, fringe benefits, and growth planning.

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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.

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Part 7: S-Corp Audit Risks & Red Flags — What the IRS Looks For 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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Part 6: S-Corp vs LLC — Which Structure Actually Saves You More in 2025?

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.

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Part 2 : S-Corp Eligibility & Election Rules — Who Actually Qualifies for S-Status in 2025?

Practical 2025 guide to S-Corp eligibility and Form 2553 election rules, including who can be a shareholder, the 100-shareholder and one-class-of-stock limits, and common mistakes that jeopardize S-status.