{
  "id": "ENT_SCORP",
  "name": "S-Corp Election",
  "category": "entity",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "= SE_SCORP_ELECTION",
    "requires_entity_type": "schedule_c",
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "salary": {
      "type": "int",
      "description": "reasonable compensation"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Form 2553 due March 15",
    "forward_status": "available"
  },
  "description": "Elect S-Corp status to split income between salary and distributions.",
  "irc_reference": "IRC §1362; Form 2553",
  "deadline": "March 15 of election year"
}