White Paper

9 Pages
  • 9 Pages

Eligibility Requirements of S Corporations


Basic requirements must be met to gain S Corporation status.

Under IRC Section 1361, only a "small business corporation" can operate as an S corporation. To qualify as a Small Businesses Corporation, the Corporation must have a specific class of stock and have a certain type of shareholder, along with a certain amount of shareholders. Download this white paper to learn all about the eligibility requirements of S corporations. 

Learning Objectives

  • Review general rules of S Corporations.
  • Identify ways to guard against ineligible shareholders.



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