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F P f, Form Return of Private Foundation 990 -PF Department of the Treasury For calendar year 2012 or tax year beginning o is n Sergio n and ending Name of foundation FAMILY O Note. The foundation

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What is an s corporation?

An S corporation is a type of corporation that meets specific Internal Revenue Service requirements to avoid double taxation.

Who is required to file an S corporation?

Owners of an S corporation, also known as shareholders, are required to file the appropriate tax forms with the IRS.

How to fill out an S corporation?

To fill out an S corporation tax return, shareholders must complete Form 1120S and report income, deductions, and credits.

What is the purpose of an S corporation?

The purpose of an S corporation is to allow small businesses to avoid double taxation that occurs with regular C corporations.

What information must be reported on an S corporation?

Information regarding income, deductions, credits, and distributions to shareholders must be reported on an S corporation tax return.

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