Examining S-Corporation Losses and How They Are Used

Elena Patel, Katherine Lim, and Molly Saunders-Scott, 2018.
In a presentation prepared for the National Tax Association 2018 Spring Symposium, the authors examine changes to the tax treatment of S-corporation losses in the 2017 tax law and examine characteristics of S-corporations with losses, trends in losses over time, and comparisons to C-corporations. [download pdf]