Other calcium-rich food sources include: salmon, sardines (with bones), green beans, turnip greens. Additional magnesium-rich foods include: raw chocolate (raw cacao, the #1 source of magnesium), nuts and pumpkin seeds, molasses, spinach, baked potatoes, bananas, wheat germ and seafood. An important note about calcium: you want to avoid calcium supplements.
1 For contributions made on behalf of common-law employees, the partnership claims the deduction on IRS Form 1065. 2  For an S-corporation, all SEP contributions are claimed on IRS Form 1120S. 3  For a C-corporation, all SEP contributions are claimed on IRS Form 1120-A.
Does an LLC need to plan ahead to file as an S-corp? For example, can they be an LLC and in January of 2018 decide to file taxes for 2017 as an s-corp, or do they need to re-register in some way during 2017 to file taxes as an S-corp for that year? Thank you!