A(n) is a form of business ownership that is taxed as though it were a partnership, is popular among entrepreneurs, and represents almost half of all corporate filings.

S corporation

Explanation:

An S corporation is a form of corporate business ownership. It is a small corporation been allowed to register as S corporation after meeting requirements set out by the internal revenue code. The shareholders in an S corporation has the advantage of avoiding double taxation.

S corporations are taxed the same way as partnerships. In a corporation, the business and the shareholder have to file separate income tax returns. An S corporation is allowed to pass its income as the income of its shareholders for taxation purposes.

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