S Corporation Income

Topic Index

Web Links

IRS.gov Web Site


Publications

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - S Corporation Income

Publication 525 - Taxable and Nontaxable Income - Business and Investment Income

Publication 538 - Accounting Periods and Methods - Accounting Periods and Methods

Publication 550 - Investment Income and Expenses - S Corporations

Publication 559 - Survivors, Executors and Administrators - Final Income Tax Return for Decedent—Form 1040

Publication 908 - Bankruptcy Tax Guide - Debt Cancellation

Publication 946 - How to Depreciate Property - How Much Can You Deduct?


Forms and Instructions

Relevant Forms

Form 1120-S U.S. Income Tax Return for an S Corporation
Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

Form 1120-S (Schedule D) Capital Gains and Losses and Built-in Gains
Instructions for Schedule D (Form 1120S), Capital Gains and Losses and Built-In Gains

Form 1120-S (Schedule K-1) Shareholder's Share of Income, Deductions, Credits, etc.
Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.

Form 1120-S (Schedule M-3) Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More
Instructions for Schedule M-3 (Form 1120-S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More

Form 2553 Election by a Small Business Corporation
Instructions for Form 2553, Election by a Small Business Corporation

Form 8453-S U.S. S Corporation Income Tax Declaration for an IRS e-file Return

Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Form 8879-S IRS e-file Signature Authorization for Form 1120S

Form 8903 Domestic Production Activities Deduction
Instructions for Form 8903, Domestic Production Activities Deduction

Form 8906 Distilled Spirits Credit

Frequently Asked Questions

FAQ - Estimated Tax