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About: Personal service corporation     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : dbo:Company, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: company New Facet based on Instances of this Class

A personal service corporation is a company which, as the name suggests, provides personal services. These services span a wide variety of endeavors in many fields, and are specified for tax purposes in the United States by the Internal Revenue Service (IRS). This type of corporation has some tax advantages, such as a lower corporate rate, some tax-free fringe benefits, limited liability, and business deductions. For a corporation to be considered a personal service corporation by the IRS, the employee/owner must perform at least 20% of the personal services themselves, and must also own at least 10% of the outstanding stock in the testing period. An income test requires that employees must spend at least 95% of their work time on qualified services.