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Schedule K (Form 990) is used by an organization that files Form 990 to provide certain information on its outstanding liabilities associated with tax-exempt bond issues.
Form 1120-S is the annual tax return for businesses that are registered as S corporations. The form is used to report income, gains, losses, credits, deductions, and other information for S corporations.
Corporations which elect under subchapter S of the Internal Revenue Code not to be taxed as a corporation must file a Kansas Partnership or S Corporation Return (Form K-120S). All other corporations must file a Form K-120.
C corporations pay their own corporate level tax on Form 1120. The individual shareholders will be taxed again on their personal return when dividends are issued to them. C corporations dont issue K-1s to shareholders. Instead, theyll issue a Form 1099-DIV when dividends are paid.
IRS Forms 1120 and 1120-S are both used by corporations to file tax returns. The difference is that Form 1120 is used by C corporations (C corps), which are liable for corporate federal taxes, and Form 1120-S is used exclusively by S corps.
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Single layer of taxation: The main advantage of the S corp over the C corp is that an S corp does not pay a corporate-level income tax. So any distribution of income to the shareholders is only taxed at the individual level.
You may get a Form 1099-K if you received payments through payment cards, payment apps or online marketplaces. These transactions can include payments you received as a gig worker, freelancer or other independent contractor (self-employed). This may also include payments you received from selling items as a hobby.
Purpose of Form Use Form 1120, U.S. Corporation Income Tax Return, to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.

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