a box or crate for soap. â any improvised platform used by a person (soapbox orator) making an informal, often impassioned speech to a street audience, as on a current, controversial issue.
S Corporation 1120S Return Due Date. Generally, an S corporation must file Form 1120S by the 15th day of the 3rd month after the end of its tax year. For calendar year corporations, the due date is March 15, 2017. A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved.
1 An entity must elect to be treated as an S corporation and is limited by the types of owners, which may not exceed 100 shareholders. 2  An S corporation does not pay federal income tax. 3  Under California law, the S corporation is subject to a 1.5 percent tax on its net income and is a conduit similar to a partnership. The shareholders of the corporation are not liable for the losses of the business, and creditors may only look to the corporation and its business assets for payment. 2  S corporations are subject to the annual $800 minimum franchise tax, see Filing Guidelines for more information.