{
  "cells": {
    "grain:m_entity_form_comparison_fields#US-federal.corporation-c.federal_tax_classification": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "A state-incorporated entity is classified as a corporation for federal tax purposes under the business entity definitions.",
      "fetch_event_id": null,
      "pinpoint": "{\"locator\":\"26 CFR 301.7701-2(b)(1)\",\"snapshot_path\":\"rigs/research/b6-entity-form-comparison-fields/snapshots/24815816ed81423ccb332a34a108015d0ee2f29bb1a25a743328cd9eaa313e26\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "A business entity organized under a Federal or State statute, or under a statute of a federally recognized Indian tribe, if the statute describes or refers to the entity as incorporated or as a corporation, body corporate, or body politic",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_tax_classification",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "corporation-c"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-09/title-26.xml?part=301&section=301.7701-2",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.corporation-s.federal_tax_classification": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "S corporation status depends on an election under section 1362(a) by a small business corporation; without it the corporation is a C corporation.",
      "fetch_event_id": null,
      "pinpoint": "{\"locator\":\"26 U.S.C. 1361(a)(1)-(2)\",\"snapshot_path\":\"rigs/research/b6-entity-form-comparison-fields/snapshots/300b1ca3b1e223ddadd645c8ce03f606e8b7df9c0caae109a0bcb3c13b766e00\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "For purposes of this title, the term \"S corporation\" means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_tax_classification",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "corporation-s"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapS-partI-sec1361.htm",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.corporation-s.s_corporation_eligibility": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "A small business corporation is a domestic corporation, not an ineligible corporation, with up to the stated shareholder count, only permitted shareholder types, no nonresident alien shareholder and one class of stock.",
      "fetch_event_id": null,
      "pinpoint": "{\"locator\":\"26 U.S.C. 1361(b)(1)-(2)\",\"snapshot_path\":\"rigs/research/b6-entity-form-comparison-fields/snapshots/300b1ca3b1e223ddadd645c8ce03f606e8b7df9c0caae109a0bcb3c13b766e00\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "the term \"small business corporation\" means a domestic corporation which is not an ineligible corporation and which does not— (A) have more than 100 shareholders, (B) have as a shareholder a person (other than an estate, a trust described in subsection (c)(2), or an organization described in subsection (c)(6)) who is not an individual, (C) have a nonresident alien as a shareholder, and (D) have more than 1 class of stock.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "s_corporation_eligibility",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "corporation-s"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapS-partI-sec1361.htm",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.general-partnership.federal_tax_classification": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3",
      "fetch_event_id": null,
      "pinpoint": "{\"paragraphs\":[\"(a)\",\"(b)(1)\",\"(c)(1)(i)\",\"(c)(1)(v)(C)\"],\"part\":\"26 CFR part 301\",\"section\":\"26 CFR 301.7701-3\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "(1) Domestic eligible entities. Except as provided in paragraph (b)(3) of this section, unless the entity elects otherwise, a domestic eligible entity is— (i) A partnership if it has two or more members; or (ii) Disregarded as an entity separate from its owner if it has a single owner.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_tax_classification",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "general-partnership"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.limited-partnership.federal_tax_classification": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3",
      "fetch_event_id": null,
      "pinpoint": "{\"paragraphs\":[\"(a)\",\"(b)(1)\",\"(c)(1)(i)\",\"(c)(1)(v)(C)\"],\"part\":\"26 CFR part 301\",\"section\":\"26 CFR 301.7701-3\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "(1) Domestic eligible entities. Except as provided in paragraph (b)(3) of this section, unless the entity elects otherwise, a domestic eligible entity is— (i) A partnership if it has two or more members; or (ii) Disregarded as an entity separate from its owner if it has a single owner.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_tax_classification",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "limited-partnership"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.llc-multi-member.federal_tax_classification": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3",
      "fetch_event_id": null,
      "pinpoint": "{\"paragraphs\":[\"(a)\",\"(b)(1)\",\"(c)(1)(i)\",\"(c)(1)(v)(C)\"],\"part\":\"26 CFR part 301\",\"section\":\"26 CFR 301.7701-3\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "(i) A partnership if it has two or more members; or",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_tax_classification",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "llc-multi-member"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.llc-multi-member.llc_member_defaults": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "Owner count and default or elected federal tax classification of a domestic eligible entity, quoted from 26 CFR 301.7701-3, with the state-law components marked as not stated",
      "fetch_event_id": null,
      "pinpoint": "{\"paragraphs\":[\"(a)\",\"(b)(1)\",\"(c)(1)(i)\"],\"part\":\"26 CFR part 301\",\"section\":\"26 CFR 301.7701-3\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "(i) A partnership if it has two or more members; or",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "llc_member_defaults",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "llc-multi-member"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.llc-single-member.federal_tax_classification": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3",
      "fetch_event_id": null,
      "pinpoint": "{\"paragraphs\":[\"(a)\",\"(b)(1)\",\"(c)(1)(i)\",\"(c)(1)(v)(C)\"],\"part\":\"26 CFR part 301\",\"section\":\"26 CFR 301.7701-3\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "(ii) Disregarded as an entity separate from its owner if it has a single owner.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_tax_classification",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "llc-single-member"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.llc-single-member.llc_member_defaults": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "Owner count and default or elected federal tax classification of a domestic eligible entity, quoted from 26 CFR 301.7701-3, with the state-law components marked as not stated",
      "fetch_event_id": null,
      "pinpoint": "{\"paragraphs\":[\"(a)\",\"(b)(1)\",\"(c)(1)(i)\"],\"part\":\"26 CFR part 301\",\"section\":\"26 CFR 301.7701-3\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "(ii) Disregarded as an entity separate from its owner if it has a single owner.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "llc_member_defaults",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "llc-single-member"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.llp.federal_tax_classification": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3",
      "fetch_event_id": null,
      "pinpoint": "{\"paragraphs\":[\"(a)\",\"(b)(1)\",\"(c)(1)(i)\",\"(c)(1)(v)(C)\"],\"part\":\"26 CFR part 301\",\"section\":\"26 CFR 301.7701-3\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "(1) Domestic eligible entities. Except as provided in paragraph (b)(3) of this section, unless the entity elects otherwise, a domestic eligible entity is— (i) A partnership if it has two or more members; or (ii) Disregarded as an entity separate from its owner if it has a single owner.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_tax_classification",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "llp"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.non-us-owner.non_us_owner_rules": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "A nonresident alien may not be a shareholder of a small business corporation, which bars the S corporation election.",
      "fetch_event_id": null,
      "pinpoint": "{\"locator\":\"26 U.S.C. 1361(b)(1)(C)\",\"snapshot_path\":\"rigs/research/b6-entity-form-comparison-fields/snapshots/300b1ca3b1e223ddadd645c8ce03f606e8b7df9c0caae109a0bcb3c13b766e00\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "(C) have a nonresident alien as a shareholder",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "non_us_owner_rules",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "non-us-owner"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapS-partI-sec1361.htm",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.nonprofit-corporation.federal_exemption_application_fee": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "Federal exemption application user fee: $600 (Form 1023); $275 (Form 1023-EZ), paid through Pay.gov at filing.",
      "fetch_event_id": null,
      "pinpoint": "{\"locator\":\"Form 1023 and 1023-EZ: Amount of user fee, question and answer\",\"snapshot_path\":\"rigs/research/b6-entity-form-comparison-fields/snapshots/9504fc239ddd484ed7e478c32d46ac636e72523c42c8c7ce1c984d4d876a2ab9\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "The user fee for Form 1023 is $600. The user fee for Form 1023-EZ is $275.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_exemption_application_fee",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "nonprofit-corporation"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.irs.gov/charities-non-profits/form-1023-and-1023-ez-amount-of-user-fee",
      "table": "grain"
    },
    "grain:m_entity_form_comparison_fields#US-federal.nonprofit-corporation.federal_tax_classification": {
      "additional_sources": null,
      "capture_date": "2026-10-18",
      "claim_type": null,
      "display": "A nonprofit corporation described in section 501(c) is exempt from federal income tax; section 501(c)(3) lists the charitable class.",
      "fetch_event_id": null,
      "pinpoint": "{\"locator\":\"26 U.S.C. 501(a) and (c)(3)\",\"snapshot_path\":\"rigs/research/b6-entity-form-comparison-fields/snapshots/c43a0c1870410831e8772fa4cd7f03793450d08404121e7db9c27922495fc38a\"}",
      "public_reason": null,
      "publish_status": "publish_ready",
      "quote": "An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.",
      "readiness": "ready",
      "reason_code": null,
      "ref": {
        "cell_key": "federal_tax_classification",
        "grain": "m_entity_form_comparison_fields",
        "jurisdiction": "US-federal",
        "row_key": "nonprofit-corporation"
      },
      "rendered": "value",
      "snapshot_path": null,
      "snapshot_resolved": false,
      "source_class": "S1",
      "source_sha256": null,
      "source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapF-partI-sec501.htm",
      "table": "grain"
    }
  },
  "class": "MAGNET",
  "content_file_sha256": "c015ddca38d01c31fd69ec97fc1ab2b23daea480838ea0064ad8d38e3442e3bc",
  "figure_slots": [],
  "generator": "page-generator/1",
  "held": {
    "cells": [],
    "counts": {
      "gap": 0,
      "no_quote": 0,
      "unconfirmed": 0,
      "unresolved": 0
    },
    "is_held": false
  },
  "last_updated": "2026-10-18",
  "route": "/business-formation/entity-form-comparison/",
  "schema": "pp-page-sources.v1",
  "tables": {
    "how-each-form-is-taxed-table": {
      "field_definitions": {
        "federal_tax_classification": "How the form is classified for federal income tax, with the default and any elective classification the entity-classification rules allow a form that has them, as the held cell states it."
      },
      "last_updated": "2026-10-18",
      "matrix_id": "m_entity_form_comparison_fields:how-each-form-is-taxed-table",
      "row_header": "Entity form",
      "rows": [
        {
          "cells": {
            "federal_tax_classification": {
              "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-09/title-26.xml?part=301&section=301.7701-2",
              "cell_locator": "US-federal.corporation-c.federal_tax_classification",
              "publish_status": "publish_ready",
              "source_field": "federal_tax_classification",
              "value": "A state-incorporated entity is classified as a corporation for federal tax purposes under the business entity definitions."
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-09/title-26.xml?part=301&section=301.7701-2",
          "row_id": "corporation-c",
          "state": "corporation-c"
        },
        {
          "cells": {
            "federal_tax_classification": {
              "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
              "cell_locator": "US-federal.general-partnership.federal_tax_classification",
              "publish_status": "publish_ready",
              "source_field": "federal_tax_classification",
              "value": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3"
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
          "row_id": "general-partnership",
          "state": "general-partnership"
        },
        {
          "cells": {
            "federal_tax_classification": {
              "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
              "cell_locator": "US-federal.limited-partnership.federal_tax_classification",
              "publish_status": "publish_ready",
              "source_field": "federal_tax_classification",
              "value": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3"
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
          "row_id": "limited-partnership",
          "state": "limited-partnership"
        },
        {
          "cells": {
            "federal_tax_classification": {
              "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
              "cell_locator": "US-federal.llc-multi-member.federal_tax_classification",
              "publish_status": "publish_ready",
              "source_field": "federal_tax_classification",
              "value": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3"
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
          "row_id": "llc-multi-member",
          "state": "llc-multi-member"
        },
        {
          "cells": {
            "federal_tax_classification": {
              "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
              "cell_locator": "US-federal.llc-single-member.federal_tax_classification",
              "publish_status": "publish_ready",
              "source_field": "federal_tax_classification",
              "value": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3"
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
          "row_id": "llc-single-member",
          "state": "llc-single-member"
        },
        {
          "cells": {
            "federal_tax_classification": {
              "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
              "cell_locator": "US-federal.llp.federal_tax_classification",
              "publish_status": "publish_ready",
              "source_field": "federal_tax_classification",
              "value": "Default and elective federal tax classification of a domestic eligible entity by number of owners, quoted from 26 CFR 301.7701-3"
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
          "row_id": "llp",
          "state": "llp"
        }
      ],
      "scope_label": "6 entity forms"
    },
    "llc-default-by-owner-count-table": {
      "field_definitions": {
        "llc_member_defaults": "The LLC's default or elected federal tax classification by number of owners, as the held cell states it, with the state-law components marked as not stated."
      },
      "last_updated": "2026-10-18",
      "matrix_id": "m_entity_form_comparison_fields:llc-default-by-owner-count-table",
      "row_header": "Entity form",
      "rows": [
        {
          "cells": {
            "llc_member_defaults": {
              "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
              "cell_locator": "US-federal.llc-multi-member.llc_member_defaults",
              "publish_status": "publish_ready",
              "source_field": "llc_member_defaults",
              "value": "Owner count and default or elected federal tax classification of a domestic eligible entity, quoted from 26 CFR 301.7701-3, with the state-law components marked as not stated"
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
          "row_id": "llc-multi-member",
          "state": "llc-multi-member"
        },
        {
          "cells": {
            "llc_member_defaults": {
              "cell_citation_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
              "cell_locator": "US-federal.llc-single-member.llc_member_defaults",
              "publish_status": "publish_ready",
              "source_field": "llc_member_defaults",
              "value": "Owner count and default or elected federal tax classification of a domestic eligible entity, quoted from 26 CFR 301.7701-3, with the state-law components marked as not stated"
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.ecfr.gov/api/versioner/v1/full/2026-10-15/title-26.xml?part=301&section=301.7701-3",
          "row_id": "llc-single-member",
          "state": "llc-single-member"
        }
      ],
      "scope_label": "2 entity forms"
    },
    "non-us-owner-table": {
      "field_definitions": {
        "non_us_owner_rules": "Whether a nonresident alien may be a shareholder of a small business corporation and what that does to the S corporation election, as the held cell states it."
      },
      "last_updated": "2026-10-18",
      "matrix_id": "m_entity_form_comparison_fields:non-us-owner-table",
      "row_header": "Entity form",
      "rows": [
        {
          "cells": {
            "non_us_owner_rules": {
              "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapS-partI-sec1361.htm",
              "cell_locator": "US-federal.non-us-owner.non_us_owner_rules",
              "publish_status": "publish_ready",
              "source_field": "non_us_owner_rules",
              "value": "A nonresident alien may not be a shareholder of a small business corporation, which bars the S corporation election."
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapS-partI-sec1361.htm",
          "row_id": "non-us-owner",
          "state": "non-us-owner"
        }
      ],
      "scope_label": "1 entity forms"
    },
    "nonprofit-corporation-table": {
      "field_definitions": {
        "federal_exemption_application_fee": "The federal user fee for an exemption application and how it is paid, as the held cell states it.",
        "federal_tax_classification": "How the form is classified for federal income tax, with the default and any elective classification the entity-classification rules allow a form that has them, as the held cell states it."
      },
      "last_updated": "2026-10-18",
      "matrix_id": "m_entity_form_comparison_fields:nonprofit-corporation-table",
      "row_header": "Entity form",
      "rows": [
        {
          "cells": {
            "federal_exemption_application_fee": {
              "cell_citation_url": "https://www.irs.gov/charities-non-profits/form-1023-and-1023-ez-amount-of-user-fee",
              "cell_locator": "US-federal.nonprofit-corporation.federal_exemption_application_fee",
              "publish_status": "publish_ready",
              "source_field": "federal_exemption_application_fee",
              "value": "Federal exemption application user fee: $600 (Form 1023); $275 (Form 1023-EZ), paid through Pay.gov at filing."
            },
            "federal_tax_classification": {
              "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapF-partI-sec501.htm",
              "cell_locator": "US-federal.nonprofit-corporation.federal_tax_classification",
              "publish_status": "publish_ready",
              "source_field": "federal_tax_classification",
              "value": "A nonprofit corporation described in section 501(c) is exempt from federal income tax; section 501(c)(3) lists the charitable class."
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapF-partI-sec501.htm",
          "row_id": "nonprofit-corporation",
          "state": "nonprofit-corporation"
        }
      ],
      "scope_label": "1 entity forms"
    },
    "s-corporation-rules-table": {
      "field_definitions": {
        "federal_tax_classification": "How the form is classified for federal income tax, with the default and any elective classification the entity-classification rules allow a form that has them, as the held cell states it.",
        "s_corporation_eligibility": "The limits a corporation must meet to be a small business corporation that can hold S corporation status, as the held cell states them."
      },
      "last_updated": "2026-10-18",
      "matrix_id": "m_entity_form_comparison_fields:s-corporation-rules-table",
      "row_header": "Entity form",
      "rows": [
        {
          "cells": {
            "federal_tax_classification": {
              "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapS-partI-sec1361.htm",
              "cell_locator": "US-federal.corporation-s.federal_tax_classification",
              "publish_status": "publish_ready",
              "source_field": "federal_tax_classification",
              "value": "S corporation status depends on an election under section 1362(a) by a small business corporation; without it the corporation is a C corporation."
            },
            "s_corporation_eligibility": {
              "cell_citation_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapS-partI-sec1361.htm",
              "cell_locator": "US-federal.corporation-s.s_corporation_eligibility",
              "publish_status": "publish_ready",
              "source_field": "s_corporation_eligibility",
              "value": "A small business corporation is a domestic corporation, not an ineligible corporation, with up to the stated shareholder count, only permitted shareholder types, no nonresident alien shareholder and one class of stock."
            }
          },
          "jurisdiction": "US-federal",
          "last_checked": "2026-10-18",
          "official_source_url": "https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapS-partI-sec1361.htm",
          "row_id": "corporation-s",
          "state": "corporation-s"
        }
      ],
      "scope_label": "1 entity forms"
    }
  },
  "template": "matrix",
  "tier": "T1",
  "warnings": []
}
