S corporation or C corporation: which return applies?

Legal structure is not tax status

A corporation generally files Form 1120 unless another treatment applies. Eligible entities with a valid S election generally file Form 1120-S. LLC tax treatment can vary.

Confirm before preparing

Review election acceptance records, prior-year filings, ownership, and changes during the year. Incorporation alone does not establish S corporation status.

Classification affects entity-level tax and owner reporting. Confirm your situation with a qualified tax professional before choosing a return. This guide is educational only.