S-Corporation
An S-Corporation is a tax election (not a business entity type) that allows corporate income to pass through to shareholders' personal tax returns, avoiding double taxation. To qualify, the company must have fewer than 100 shareholders, all of whom must be US citizens or permanent residents — foreign nationals on E-2, H-1B, or other nonimmigrant visas generally cannot be S-Corp shareholders. This limitation is important for international entrepreneurs. The S-Corp election is made by filing Form 2553 with the IRS.
Related Articles
- →E-2 Visa Businesses for Sale: How to Find and Buy the Right One
Find E-2 visa businesses for sale that meet USCIS investment requirements. Learn what to look for, typical price ranges, and how to avoid common pitfalls.
- →E-2 Visa Renewal: Process, Timeline, and What You Need to Prepare
Learn how to renew your E-2 visa including required documents, timeline, common denial reasons, and tips for approval from an experienced practitioner.
- →EB-5 Investment Amount: Current Requirements, TEA Rules, and What It Actually Costs
The EB-5 minimum investment is $800,000 (TEA) or $1,050,000. Learn the full cost breakdown including legal fees, admin fees, and how TEA designation works.
- →Moving Overseas to the United States: A Step-by-Step Planning Guide
Plan your international move to the United States with this comprehensive guide covering visas, housing, costs, shipping, and settling in.
Need help with your visa or relocation?
Schedule a Consultation