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What is the primary difference between the income sections for Form 1120 and Form 1120S? * Rental real estate is reported on Form 1120S. Dividend

What is the primary difference between the income sections for Form 1120 and Form 1120S? *

Rental real estate is reported on Form 1120S.

Dividend and interest income is reported in the income section of Form 1120S.

Gross rental income is reported on Form 1120S.

Only business income is reported in the income section on Form 1120S.

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