S- Corporation ? C- Corporation ? ???? ??? ???? ????? Small Business ????? ?? ????? ???? ??????.

S- Corporation ? 100? ??? ??? ????? ?? ?? ??? ???? ??? ??? ???? ??. ??? ??? ??? ?????? ????? ??? ??(Passive Income)? ??? ?????? ?? ?? ??????? ???.

IRS Code? ??? ?? ??? ????? S-Corporation ?? ??? ???? ??? ??.

????, S-Corporation? ??? ??? ??? ????? IRS ???? ?? ??? ?? ? ?? ?? ??.

?? ??? ??? S-Corporation ? ?? ? ??? Corporation ????? ??? ?? ??? ???? ???? ?? ??? ??? ????? ???. S Corporation ? ??? ?????.

??? S-Corporation ???? ??? ??? ?? ??? ?? ????? ??? ?? ??.

S- Corporation ? ???? ???? ???? ?? ?????. ? ??? ?????? ??? ?? ????? S-Corporation ??? ?? ?? ?????? ???? ??? ??.

? ?? ?? ??? C-Corporation ? ????? ????. ???? ??? ???? ???? ????? ??? ?? ????? ??? ?? ???? ? ??? ?? ?????? ????.

S-Corporation? ??? ????? ??? ???? ??? ??? ??.

S-corporation ? ??? ?? ??? ????? ?????( Accumulated Earnings and Profits)? ?? ??? ??? ???. ?? S Corporation ? ??? ?????? ???? ??.

??? ?? ? ????? ??? C- Corporation ?? S- Corporation ?? ???? C- Corporation ????? ?????? ????? ???? ?? ??? ???? ???, S- Corporation ? ??? ??? ??? ????? ???.

??? ???? ??? ??(Passive Activity)? ?? ???? ??? ??? ???. ?????? ????? ???? ?? ???? ???? ??? ???.

??? ??? ????, ???, ??? ?? ????. S- corporation ???? ??? ??? ???? ??? ?? ??? ??. ?? 80% ??? ??? ??? ?? C- Corporation ?? ?? ?? ?? ?? ?? ??? ???? ???? ???.

??, S-Corporation ? ???? ???? ??? ?? ?? ????? ???? ??? ???? ???? ???.

?? ???? ?????? S-Corporation ? ?? ???? 25% ??? ??? ???? ?? ????? ?? ???? ???.

??, S- Corporation ? ???? 25% ??? ??? ???? ????? ? ???? ??? ?? IRS Code Section 11(b) ?? ???? Corporation ?? ??? ??? ???.

?? ??, ?? S- Corporation ? 2014?? 100???? ???? ??.

?? 35???? ??? ???? ??????, ? ??? ??? 35%? ? ???. ???, S-Corporation ? ??? 10%? 10???($350,000 - $250,000) ? ????? ?? ??? ??? ???.

?????? ?? S- corporation ? 3? ?? ?? ?? ??? ?? ??? ??? ?????? IRS? ???? S- Corporationdml ??? ????, C- Corporation?? ???? ? ???.

??(213)384-1189

<??? ????? ? IRS ???>