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  2. Small business financial planning for 2025 - AOL

    www.aol.com/finance/small-business-financial...

    March 17, 2025 – Taxes due for partnerships, multi-member LLCs, and S-corporations. April 15, 2025 – Taxes due for C-corporations. April 15, 2025 – 1st quarter 2025 estimated tax payment due ...

  3. LLC vs. Corporation - AOL

    www.aol.com/finance/llc-vs-corporation-203712316...

    However, S corps can pass much of their profit and losses to their owner’s personal taxes. That vastly simplifies tax filing and helps S corporations avoid corporate taxes. In some cases, LLCs ...

  4. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. [1]

  5. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    Under partnership tax treatment, each member of the LLC, as is the case for all partners of a partnership, annually receives a Form K-1 reporting the member's distributive share of the LLC's income or loss that is then reported on the member's individual income tax return. [25]

  6. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    U.S. corporate income tax return form 1120. [80] Corporations subject to U.S. tax must file federal and state income tax returns. [81] Different tax returns are required at the federal and some state levels for different types of corporations or corporations engaged in specialized businesses.

  7. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded must be treated as corporations. There is a list of specific foreign entities that must be treated as corporations. [2] The election is effective for Federal income tax purposes.

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