C-Corp vs S-Corp | BusinessFormations.com

C-Corp vs S-Corp: Choose the Right Corporation Type

Both C-Corporations and S-Corporations offer liability protection, but differ significantly in tax treatment and ownership rules. Here’s how they compare.

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C-Corp vs S-Corp: Key Differences

1. Taxation

C-Corp: Subject to double taxation (corporate and shareholder levels).

S-Corp: Pass-through taxation; income reported on shareholders’ personal tax returns.

2. Ownership

C-Corp: Unlimited shareholders, including foreign individuals and entities.

S-Corp: Limited to 100 shareholders who must be U.S. citizens or residents.

3. Stock Classes

C-Corp: Can issue multiple classes of stock.

S-Corp: Only one class of stock allowed.

4. Ideal For

C-Corp: Startups planning to raise venture capital or go public.

S-Corp: Small to mid-sized businesses looking for pass-through tax benefits.

5. Formalities

Both C-Corp and S-Corp must maintain corporate formalities like bylaws, meetings, and record-keeping.

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