Each of the following small businesses would like to be taxed as an escorporation which business would be allowed to make this election TQ360 is a partnership with 5 owners 3 owners that US citizens into are non resident aliens number 2YCYZ is AC Corp with a 150 shareholders all shareholders are US citizens the corporation has one class of stock stock number 3 9th dimension is a sequel up with 75 owners 10% of the company is owned by an investment partnership Number 4 Deborah and Joe Smith are married and village return their both US citizens they each owned 50% of their multi member LLC