Small Business Taxes 보관

어두운 배경과 금색 장식물 사이에 세금 신고서 양식(Tax Return Forms)이 놓인 클립보드와 계산기가 보이는 이미지. 연간 세금 신고 서류 작업에 대한 주제를 나타냅니다.

The Essential 2025 Form 1065 Guide — Why Partnership Filing Delays Trigger Massive Penalties

Learn the essential 2025 Form 1065 rules, deadlines, penalties, and K-1 requirements every multi-member LLC must know.

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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 5: 16 Practical S-Corp Tax Strategies Every Owner Should Know

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.

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Part 3: S-Corp Shareholder Rules — Who Can Actually Own an S-Corporation?

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.

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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.

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Part 1: Why So Many U.S. Owners Choose S-Corporations

Learn why many U.S. small business owners choose S-Corporations in 2025. Understand FICA savings, reasonable salary rules, LLC vs S-Corp differences, and key IRS requirements.