Majority of S Corporations Have One or Two Shareholders

According to IRS statistics for 2019 (the most recent year for statistics), as shown in Table 9, 39% of S corporations had one shareholder and 31% had two shareholders. About one percent had three shareholders. Only a little more than a half a percent of all S corporations had more than 10 shareholders. Remember, there’s a 100-shareholder limit on this type of entity. #IdeaoftheDay