What is an S Corp ?
It is called an ''S Corporation'' because it has elected to be taxed under Subchapter S of the Internal Revenue Code (IRS), which makes it a ''Pass-through'' entity for tax purposes. An S corporation offers liability protections, ownership and management advantages similar to those of a C corporation.
Unlike the other legal entities, it is important to mention that only U.S. residents or U.S. citizens can opt for this classification.
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