hat
Kontrèman ak C dividann sosyete ki pap papye ekri nan pousantaj federal 15.00%, S dividann sosyete (oswa plis byen ki gen tit "Distribisyon") ap papye taks sou pousantaj majinal aksyonè a. Sepandan, dividann nan sosyete c se sijè a taksasyon an doub-mansyone pi wo a. Revni a se premye papye ekri nan nivo rèstriktirasyon anvan li se distribye kòm yon dividann ak Lè sa a, papye ekri kòm revni lè yo bay aksyonè endividyèl yo.
eng
Unlike C corporation dividends which are taxed at the federal rate of 15.00%, S corporation dividends (or more properly titled “Distributions”) are taxed at the shareholder’s marginal tax rate. However, the c corporation dividend is subject to the double-taxation mentioned above. The income is first taxed at the corporate level before it is distributed as a dividend and then taxed as income when issued to the individual shareholders.