IV, Â§ 1. Laws in all states require a common-law spouse to obtain a Divorce before remarrying. Common-law marriage is allowed in fourteen jurisdictions: Alabama, Colorado, Georgia, Idaho, Iowa, Kansas, Montana, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Texas, and the District of Columbia. The manner in which a state authorizes common-law marriage varies.
A big difference between an S corporation and a C corporation is the way that each entity gets taxed. S corporations are treated as pass-through entities, where taxation passes through to the company's owners, who report their share of profits and losses directly on their personal income tax return.
One of the main differences between C Corps and S Corps / LLCs are how income from the different types of businesses are taxed. 1  For LLCs and S Corps, any income earned by the business âflows throughâ to the business ownersâ / shareholdersâ / membersâ tax returns, where it is taxed as part of1 their overall income.