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Form 1120 REIT Internal Revenue Service

Form 1120 REIT Internal Revenue Service

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for this video i wanted to cover an example of when you could have an 1120s filing for an s corp but the s corp itself is subject to tax directly on what is their net passive investment income so generally this will occur if you have an s corporation that was previously a c corp and it has investment income running through the company that exceeds certain thresholds so i've got an example 1120s in front of us and one slide that covers the rules um and the example that we're going to be working with so generally s corpse are treated as past serenities right so everyone's familiar with this the the escort files the tax return itself but no taxes are paid at the s corp level right everything is distributed to the shareholders on the k1 the k1s are filed with the shareholders 1040 and they pay tax at that level however there are certain circumstances where an s corp might pay tax directly so if you have an s corp that was previously taxed as a c corp before it may b

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