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The <s> HTML element renders text with a strikethrough, or a line through it. Use the <s> element to represent things that are no longer relevant or no longer accurate. However, <s> is not appropriate when indicating document edits; for that, use the <del> and <ins> elements, as appropriate.

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Attributes

This element only includes the global attributes.

Examples

.sold-out {
  text-decoration: line-through;
}

<s>Today's Special: Salmon</s> SOLD OUT<br />
<span class="sold-out">Today's Special: Salmon</span> SOLD OUT

Accessibility concerns

The presence of the s element is not announced by most screen reading technology in its default configuration. It can be made to be announced by using the CSS content property, along with the ::before and ::after pseudo-elements.

s::before,
s::after {
  clip-path: inset(100%);
  clip: rect(1px, 1px, 1px, 1px);
  height: 1px;
  overflow: hidden;
  position: absolute;
  white-space: nowrap;
  width: 1px;
}

s::before {
  content: " [start of stricken text] ";
}

s::after {
  content: " [end of stricken text] ";
}

Some people who use screen readers deliberately disable announcing content that creates extra verbosity. Because of this, it is important to not abuse this technique and only apply it in situations where not knowing content has been struck out would adversely affect understanding.

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Specifications

Specification
HTML Standard
# the-s-element

Browser compatibility

BCD tables only load in the browser

See also

  • The <strike> element, alter ego of the <s> element is obsolete and should not be used on Web sites any more.
  • The <del> element is to be used instead if the data has been deleted.
  • The CSS text-decoration-line property is to be used to achieve the former visual aspect of the <s> element.

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S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes. Shareholders of S corporations report the flow-through of income and losses on their personal tax returns and are assessed tax at their individual income tax rates. This allows S corporations to avoid double taxation on the corporate income. S corporations are responsible for tax on certain built-in gains and passive income at the entity level.

To qualify for S corporation status, the corporation must meet the following requirements:

  • Be a domestic corporation
  • Have only allowable shareholders
    • May be individuals, certain trusts, and estates and
    • May not be partnerships, corporations or non-resident alien shareholders
  • Have no more than 100 shareholders
  • Have only one class of stock
  • Not be an ineligible corporation (i.e. certain financial institutions, insurance companies, and domestic international sales corporations).

In order to become an S corporation, the corporation must submit Form 2553, Election by a Small Business Corporation signed by all the shareholders. See the Instructions for Form 2553PDF for all required information and to determine where to file the form.

Filing Requirements:

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Page Last Reviewed or Updated: 14-Oct-2022