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Form Instructions 2553 Indianapolis Indiana: What You Should Know

United States. “ The S corporation election allows an individual with a small amount of money to own a piece of an emerging business, or take personal control over a business in the same way a corporation would own stocks in another person. Because of the special tax treatment of S corporations, a newly formed S corporation can now easily own real estate, cars, airplanes and other property, and earn money that would be taxed as capital gains even though the person hasn't paid income taxes on it. The S corporation also may be eligible for limited partnership advantages. “ (Source) Forms and Links to S Corporation Election Papers — The SEC.

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