The C Corp vs. S Corp Tax Enigma


With the permanent reduction in C Corp taxation, many S Corp and Partnership filers are pondering the age-old conversion question.  On surface, the flat 21% C Corp tax rate seems to make it a no-brainer.  But don’t jump so fast.  As with all tax issues, even tax simplification ones…it’s complicated.  Here’s a great analysis from the Tax Adviser breaking down the options.