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WebFeb 7, 2024 · Shareholders of S corporations report the flow-through of income and losses on their personal tax returns and are assessed tax at their individual income tax rates. … WebFeb 13, 2024 · Step 3. File the last C corporation return (Form 1120) by the due date or extended due date. Step 4. File the S corporation return (Form 1120-S) by the due or extended due date. The filing of the initial Form 1120-S return will finalize the change of the entity's filing requirement on the Internal Revenue Service's records. bontrager invert hardcase 700x35c
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