S-corporation(S corporations do not pay any federal income taxes. Instead, the corporation's income or losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns.Thus, income is taxed at the shareholder level and not at the corporate level. To qualify to make the S corporation election, the corporation's shares must be held by resident or citizen individuals or certain qualifying trusts. A corporation may qualify as a C corporation without regard to any limit on the number of shareholders, foreign or domestic. (т.е. при этом все акционеры (участники) такого субъекта обязательно должны являться резидентами США) 4uzhoj)
