S-corp owns 100% of subsidiary S-corp — file as one return, isolate liability across many operating cells.
A Qualified Subchapter S Subsidiary (QSub) is a 100%-owned subsidiary of an S-corp for which a QSub election (Form 8869) is filed. The QSub is disregarded for federal tax (all income flows to parent's return) but remains a separate legal entity for liability. Enables an S-corp holding company to spin off risky operations, real estate, or acquisitions into liability-isolated subs while filing one consolidated federal return. Cleaner than an F-reorg for many roll-ups.
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Borrow against cash-value life insurance at guaranteed rates.
Deduct 60–80% of working-interest investment in year 1.
Insure your own business risks — premiums are deductible.
Hedge funds + alternative assets inside a tax-free wrapper.
Sell appreciated assets tax-free + get lifetime income + charitable deduction.
Deduct now at FMV, grant to charity later — skip cap gains.
Lock in the $13.6M estate exemption before 2026 sunset.
Transfer appreciation to heirs with near-zero gift tax.