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I have a new S-Corp, Husband and Wife - only shareholders.

It seems to me that, in this situation, the tax year of the S-Corp must be the same as the Shareholders/Taxpayers, but I cannot find anything to verify my thinking? (That I cannot use a fiscal year of 7-1, when the taxpayers are filing calendar years.)

Is this a requirement, or am I dreaming (again)?

Thanks,

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