Causes of Hypersomnia. Hypersomnia has many and varied causes, including sleep apnea, narcolepsy, excess weight, drug or alcohol abuse, brain tumor and certain medications. Following is a list of causes or underlying conditions (see also Misdiagnosis of underlying causes of Hypersomnia) that could possibly cause Hypersomnia includes: 1  Sleep deprivation. 2  Clinical depression.  Schizophrenia.
The short answer is no, as long as the S Corp makes. no distribution to the owner-employee to avoid payroll taxes. The reality is that. the IRS cannot require a business to pay its employees a minimum salary. In a. recent court case involving an S Corp owner-employee, the IRS stipulated to the.
S Elections for a Tax Year Are Due Near the Beginning of the Year. A qualifying corporation elects to be an S corporation on IRS Form 2553, Election by a Small Business Corporation. Warning. All shareholders have to consent to the S election in order for the election to be valid.For a corporation to be an S corp for the 2014 tax year, Form 2553 must be properly filed by the 15th day of the third month of the corporationâs tax year (e.g., by March 15, if the tax year begins January 1, 2014).t must make the election during the period that begins the first day (January 1) of its last year as a C corp and ends March 15 of the year it wants to be an S corp. The corporation can make the election at any time during its 2013 tax year (its last year as a C corp) or in 2014 between January 1 and March 15.