State Income/Franchise Tax Implications of a Qualified Subchapter S Subsidiary ElectionThorel, JeanneteJ.st.taxn
A Qualified Subchapter S Subsidiary (QSub) is an S Corporation, or a corporation that is eligible to be an S Corporation, that is 100% owned by another S Corporation. A QSub is elected by filing a Form 8869 with the IRS. Equivalent state forms are used in some states, like New Jersey...
the corporation is deemed to own its ratable share of the subsidiary’s assets and liabilities.47The corporation will fail the 80% test, however, if more than 10% of the value of its net assets consists of stock or securities in corporations that are not at least 50% owned by ...
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