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C corporations file Form 1120.

 

See https://www.irs.gov/instructions/i1120#en_US_2022_publink11455td0e333

 

 

S corporations file Form 1120-S and there are a number of differences between an S corporation and a C corporation. However, the primary difference is that an S corporation is a pass-through entity where all of the income, loss, et al, is passed directly through to the shareholder (you) on a Schedule K-1.

 

S corporations do not pay federal income tax as do C corporations, but S corporations are considered separate entities, unlike sole proprietorships and single-member LLCs.

 

See https://www.irs.gov/instructions/i1120s#en_US_2021_publink11515kd0e283