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Sunday, September 25, 2011

Which entities are considered "Eligible Shareholders" of an S Corporation?

The IRS has clearly stated that the following are permitted shareholders of an S Corporation, as follows;

  1. US Citizens or Resident Individuals
  2. Estates
  3. QSST's
  4. IRC Sec 501(c) (3) Charities
  5. ESBT's
For more of these, visit the link here.

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