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Form 1120-S for Raleigh North Carolina: What You Should Know

S corporation or foreign corporation that has not applied for a corporation status or has been declared to be a tax  under another tax code. “A foreign, non-resident, taxable corporation, whether organized under the laws of a U.S.  State or the United States of America, with at least 1 nonresident member.... The total income for a taxable year of such S corporation  shall include all amounts which are properly chargeable, recognized, or accrued as corporation income or tax under any section of the tax  code in effect under any provision of the Constitution or laws of the United States or of this State and which are attributable  to the business operations of the corporation.”  If you have any questions regarding the law or to fill out a Form 1120-S, please contact us for help.

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