Archive for the ‘passive income opportunities’ Category

Proposed legislation - JCT-DOC, JCX- 10-09, Joint Committee on …

Monday, March 30th, 2009

Disqualified income is the sum of: (1) interest (taxable and tax exempt); (2) dividends; (3) net rent and royalty income (if greater than zero); (4) capital gains net income; and (5) net passive income (if greater than zero) that is not …

corp file

Sunday, March 15th, 2009

S. Income Tax Return for an S CorporationDo not file this form unless the corporation has filed or is attaching Form 2553 to elect to be an S corporation. See separate instructions.OMB No. 1545-0130Department of the Treasury Internal … Include only trade or business income and expenses on lines 1a ...

S Corporation Taxes

Wednesday, March 11th, 2009

The S corporation’s status will be terminated if passive investment income is more than 25% of gross receipts for 3 consecutive tax years and the corporation had pre-S corporation earnings and profit at the end of each of those tax …