S-corp tax filing

[t-e-williams]

What is the max income without filing?

[Anonymous_]

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@t-e-williams wrote:

What is the max income without filing?

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A Form 1120-S for an S corporation must be filed for each tax year in which the election (via Form 2553) remains in effect; the income level is irrelevant (as is any profit or loss).

https://www.irs.gov/instructions/i1120s#idm140355079064496

[t-e-williams]

Thanks