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Form 1065 - PowerPoint PPT Presentation

Legal Entities

Legal Entities. Presented by: Sue Grover, CPCU, APA, CIPA. Major Types. Sole Proprietorship Partnership Corporation LLC Other. Sole Proprietorship. Principal: Owner Only one ( Sole proprietor) A spouse cannot also be an owner How paid: Draw How taxed: Schedule C (not on 941)

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Form 1065 - PowerPoint PPT Presentation

Legal Entities