How to Make the S Corporation Election
All S Corporations begin their lives as C Corporations–no Secretary of State in the US makes a distinction between S Corporation and C Corporation. The S Corporation election is just that: an election.
The S Corporation Election is made by filing IRS Form 2553 before the expiration of the 15th [...]

An unbiased guide to the different types of corporations, including C corporation, S corporation, close corporation, and professional corporation.