SESKStuff Everyone Should Know
SESK: Stuff Everyone Should Know · sesk.info/biz-s-corp-100-shareholders

What is the most shareholders an S corporation can have?

100 shareholders.

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  1. 35
  2. 500
  3. 100 ✔

Why: To qualify as an S corporation, a company can have no more than 100 shareholders. A corporation that exceeds the limit cannot qualify or remain an S corporation.

Huh, didn't know that: Some companies can never be S corporations, such as certain financial institutions and insurance companies.

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References

Answer: 100. To qualify as an S corporation, a company can have no more than 100 shareholders. A corporation that exceeds the limit cannot qualify or remain an S corporation.

  1. IRS: S corporations www.irs.gov/businesses/small-businesses-self-employed/s-corporations
    Have no more than 100 shareholders
    Checked 2026-10-11.

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