Examples of separately stated items of an S corporation include charitable contributions.

Name: Examples of separately stated items of an S corporation include charitable contributions.
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Separately stated items of an S corporation include charitable contributions, as well as other items such as capital gains/losses, income/loss from rental real estate, and certain tax credits. These items are reported separately on the shareholder's Schedule K-1 and may have different tax treatment.

Examples of Separately Stated Items of an S Corporation Include