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Enrolled Agent Exam [Part 2] 75, Form 1120-S — S Corp Return Filing
Published: July 11, 2026
Duration: 3:37
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
- The annual due date for Form 1120-S is the 15th day of the 3rd month after year-end (March 15 for calendar year filers).
- S corps are pass-through entities, reporting income, deductions, and credits to shareholders on Schedule K-1.
- Shareholders are taxed on their pro-rata share of income, regardless of whether t...