S&p 500 information technology index zusammensetzung

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S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes. Shareholders of S corporations report the flow-through of income and losses on their personal tax returns and are assessed tax at their individual income tax rates. This allows S corporations to avoid double taxation on the corporate income. S corporations are responsible for tax on certain built-in gains and passive income at the entity level.

To qualify for S corporation status, the corporation must meet the following requirements:

• Be a domestic corporation
• Have only allowable shareholders
  • May be individuals, certain trusts, and estates and
  • May not be partnerships, corporations or non-resident alien shareholders
• Have no more than 100 shareholders
• Have only one class of stock
• Not be an ineligible corporation (i.e. certain financial institutions, insurance companies, and domestic international sales corporations).

In order to become an S corporation, the corporation must submit Form 2553, Election by a Small Business Corporation signed by all the shareholders. See the Instructions for Form 2553PDF for all required information and to determine where to file the form.

Filing Requirements:

Chart 1 - S Corporation

If you are an S corporation then you may be liable for...

Use Form...

Separate Instructions...

1120-S (Sch. K-1)PDF

Instructions for Form 1120-S Sch. K-1PDF

Employment taxes:

• Social security and Medicare taxes and income tax withholding
• Federal unemployment (FUTA) tax
• Depositing employment taxes

941 or  943 (for farm employees)

940

Instructions for Form 941, Employers QUARTERLY Federal Tax ReturnPDF

Instructions for Form 943, Employers Annual Federal Tax Return for Agricultural EmployeesPDF

Instructions for Form 940, Employers Annual Federal Unemployment (FUTA) Tax ReturnPDF

Chart 2 - S Corporation Shareholders

If you are an S corporation shareholder then you may be liable for...

Use Form...

Separate Instructions...

Related Topics

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

S Corporation Compensation and Medical Insurance Issues

S Corporation Employees, Shareholders and Corporate Officers

S Corporation Stock and Debt Basis

Late Election Relief

Business Structures

Where to File Tax Returns - Addresses Listed by Return Type

E-file for Business and Self Employed Taxpayers

Publications

About Publication 542, Corporations

About Publication 583, Starting a Business and Keeping Records

Videos

S Corporations Webinar

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As ’s is still conceptualized as a contraction of des, it is never capitalised, even before a proper noun or at the start of sentences. Instead, the following word is capitalised, as in 's Morgens regent het. (It rains in the morning.)

Northwest Semitic šîn represented a voiceless postalveolar fricative /ʃ/ (as in 'ship'). It originated most likely as a pictogram of a tooth (שנא) and represented the phoneme /ʃ/ via the acrophonic principle.[3]

Ancient Greek did not have a /ʃ/ phoneme, so the derived Greek letter sigma (Σ) came to represent the voiceless alveolar sibilant /s/. While the letter shape Σ continues Phoenician šîn, its name sigma is taken from the letter samekh, while the shape and position of samekh but name of šîn is continued in the xi.[citation needed] Within Greek, the name of sigma was influenced by its association with the Greek word σίζω (earlier *sigj-) "to hiss". The original name of the letter "sigma" may have been san, but due to the complicated early history of the Greek epichoric alphabets, "san" came to be identified as a separate letter, Ϻ.[4] Herodotus reports that "San" was the name given by the Dorians to the same letter called "Sigma" by the Ionians.[5]

The Western Greek alphabet used in Cumae was adopted by the Etruscans and Latins in the 7th century BC, over the following centuries developing into a range of Old Italic alphabets including the Etruscan alphabet and the early Latin alphabet. In Etruscan, the value /s/ of Greek sigma (𐌔) was maintained, while san (𐌑) represented a separate phoneme, most likely /ʃ/ (transliterated as ś). The early Latin alphabet adopted sigma, but not san, as Old Latin did not have a /ʃ/ phoneme.

The shape of Latin S arises from Greek Σ by dropping one out of the four strokes of that letter. The (angular) S-shape composed of three strokes existed as a variant of the four-stroke letter Σ already in the epigraphy in Western Greek alphabets, and the three and four strokes variants existed alongside one another in the classical Etruscan alphabet. In other Italic alphabets (Venetic, Lepontic), the letter could be represented as a zig-zagging line of any number between three and six strokes.

The Italic letter was also adopted into Elder Futhark, as Sowilō (ᛊ), and appears with four to eight strokes in the earliest runic inscriptions, but is occasionally reduced to three strokes (ᛋ) from the later 5th century, and appears regularly with three strokes in Younger Futhark.

Long s

Late medieval German script (Swabian bastarda, dated 1496) illustrating the use of long and round s: prieſters tochter ("priest's daughter").

The minuscule form ſ, called the long s, developed in the early medieval period, within the Visigothic and Carolingian hands, with predecessors in the half-uncial and cursive scripts of Late Antiquity. It remained standard in western writing throughout the medieval period and was adopted in early printing with movable types. It existed alongside minuscule "round" or "short" s, which was at the time only used at the end of words.

In most Western orthographies, the ſ gradually fell out of use during the second half of the 18th century, although it remained in occasional use into the 19th century. In Spain, the change was mainly accomplished between 1760 and 1766. In France, the change occurred between 1782 and 1793. Printers in the United States stopped using the long s between 1795 and 1810. In English orthography, the London printer John Bell (1745–1831) pioneered the change. His edition of Shakespeare, in 1785, was advertised with the claim that he "ventured to depart from the common mode by rejecting the long 'ſ' in favor of the round one, as being less liable to error....."[6] The Times of London made the switch from the long to the short s with its issue of 10 September 1803. Encyclopædia Britannica's 5th edition, completed in 1817, was the last edition to use the long s.

In German orthography, long s was retained in Fraktur (Schwabacher) type as well as in standard cursive (Sütterlin) well into the 20th century, and was officially abolished in 1941.[7] The ligature of ſs (or ſz) was retained, however, giving rise to the Eszett ⟨ß⟩, in contemporary German orthography.

Use in writing systems

The letter ⟨s⟩ is the seventh most common letter in English and the third-most common consonant after ⟨t⟩ and ⟨n⟩.[8] It is the most common letter for the first letter of a word in the English language.[9][10]

In English and several other languages, primarily Western Romance ones like Spanish and French, final ⟨s⟩ is the usual mark of plural nouns. It is the regular ending of English third person present tense verbs.

⟨s⟩ represents the voiceless alveolar or voiceless dental sibilant /s/ in most languages as well as in the International Phonetic Alphabet. It also commonly represents the voiced alveolar or voiced dental sibilant /z/, as in Portuguese mesa (table) or English 'rose' and 'bands', or it may represent the voiceless palato-alveolar fricative [ʃ], as in most Portuguese dialects when syllable-finally, in Hungarian, in German (before ⟨p⟩, ⟨t⟩) and some English words as 'sugar', since yod-coalescence became a dominant feature, and [ʒ], as in English 'measure' (also because of yod-coalescence), European Portuguese Islão (Islam) or, in many sociolects of Brazilian Portuguese, esdrúxulo (proparoxytone) in some Andalusian dialects, it merged with Peninsular Spanish ⟨c⟩ and ⟨z⟩ and is now pronounced [θ]. In some English words of French origin, the letter ⟨s⟩ is silent, as in 'isle' or 'debris'. In Turkmen, ⟨s⟩ represents [θ].

The ⟨sh⟩ digraph for English /ʃ/ arises in Middle English (alongside ⟨sch⟩), replacing the Old English ⟨sc⟩ digraph. Similarly, Old High German ⟨sc⟩ was replaced by ⟨sch⟩ in Early Modern High German orthography.