What is double taxation on C-Corporation profits?

Profits are taxed first at the corporate level (21% tax), and taxed a second time at individual shareholder rates when distributed as dividends.

Can C-Corporations carry forward Net Operating Losses (NOLs)?

Yes. Under current tax law, C-Corps can carry forward NOLs indefinitely to offset up to 80% of taxable income in future tax years.

USAC-Corporation Tax (Flat 21% + State)Business

US C-Corporation Federal & State Corporate Income Tax Calculator

Calculate annual corporate income tax for US C-Corporations based on the statutory flat 21% federal corporate tax rate, state corporate franchise taxes, and double-taxation dividend distributions.

Societario e Imprese Affari e Aziende Imposte e Tasse

Parametri di Input

In tempo reale

Corporate Net Taxable Profit (Revenue - Deductions) ($)

Selezione rapida:

State Corporate Income Tax Rate (%)6.5 %

0 %12 %

Risultato CalcolatoC-Corporation Tax (Flat 21% + State)

Total Combined Corporate Income Tax (Federal + State)

$68,750

Net After-Tax Corporate Retained Profit

$181,250

Combined Corporate Tax Rate (%)

27.5 %

Dettaglio del Calcolo

Federal Tax (Flat 21%)

$52,500

State Corporate Tax

$16,250

Total Corporate Tax

$68,750

After-Tax Retained Profit

$181,250

Metodologia di Calcolo

Federal Tax = Taxable Net Profit * 21%. State Corporate Tax = Taxable Net Profit * State Rate%. Net After-Tax Corporate Retained Earnings = Profit - (Federal + State Tax).

Disclaimer Legale e Informativo

C-Corps pay tax at the entity level (21% federal flat rate) plus state corporate income taxes. Shareholder dividends are taxed a second time on personal tax returns.

Questo calcolatore è progettato solo a scopo educativo e informativo. I risultati non costituiscono una consulenza finanziaria o legale vincolante.

Domande Frequenti

US C-Corporations pay a flat 21% federal income tax on net corporate taxable profit, plus any applicable state corporate income taxes.

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USA

US C-Corporation Federal & State Corporate Income Tax Calculator

Parametri di Input

Dettaglio del Calcolo

Metodologia di Calcolo

Disclaimer Legale e Informativo

Domande Frequenti

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