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https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-employees-shareholders-and-corporate-officers
Ghosn v. Comm’r, T.C. Memo. 1995-192. Purported “loans” from S corporation to its sole shareholder, officer, and director, were wages for purposes of FICA and FUTA taxes. The loans were unsecured demand notes bearing no interest, loans were made entirely at the discretion of shareholder, and the shareholder regularly performed substantial ...
https://www.thebalancesmb.com/what-is-a-reasonable-salary-for-an-s-corporation-officer-397939
The IRS requires that distributions and other payments by an S corporation to a corporate officer must be treated as wages "to the extent the amounts are reasonable compensation for services rendered to the corporation." This means the employee's wages must be reasonable compensation, not cash distributions, payments of personal expenses, or loans.
https://www.irs.gov/pub/irs-news/fs-08-25.pdf
Generally, an officer of a corporation is an employee of the corporation. The fact that an officer is also a shareholder does not change the requirement that payments to the corporate officer be treated as wages. Courts have consistently held that S corporation officer/shareholders who provide more than minor services to their corporation and receive or are entitled to receive …
https://dpwcpas.com/what-is-a-reasonable-salary-for-an-s-corporation-officer/
S Corp Officer Wages Must Be Reasonable. The IRS requires that distributions and other payments by an S corporation to a corporate officer must be treated as wages “to the extent the amounts are reasonable compensation for services rendered to the corporation.”. This means the employee’s wages must be reasonable compensation, not cash ...
https://www.upcounsel.com/s-corp-salary
2. S Corporations and Employment Taxes. S corp salary refers to the pay that shareholders receive as compensation for their investment in the S corporation and/or their involvement in the daily operations of the S corporation. Reasonable compensation for the shareholders of S corporations is a hot topic that many S corporation owners would like ...
https://amynorthardcpa.com/s-corporation-reasonable-compensation/
Instead, in an IRS Fact Sheet, they provide a list of 9 factors that the courts (and you) can use to help determine reasonable compensation: Training and experience. Duties and responsibilities. Time and effort devoted to the business. Dividend history. Payments to non-shareholder employees. Timing and manner of paying bonuses to key people.
https://www.aicpa.org/resources/article/s-corporation-reasonable-compensation
This is because S corporation shareholders are allocated their pro rata share of the S corporation’s QBI, and the S corporation deducts W-2 wages (which includes reasonable compensation paid to S shareholders), as an expense properly allocable to its trade or business, in calculating its QBI (Regs. Sec. 1.199A-2(b)).
https://www.nerdwallet.com/article/small-business/how-to-pay-yourself-as-an-s-corp
How to Pay Yourself as an S-Corp. There are three main options: salary, distributions or both. The best choice depends partly on your role in the S-corp. Whitney Vandiver. Jul 23, 2021. Many or ...
https://www.collective.com/blog/money-management/freelancers-guide-to-paying-yourself-a-salary-from-an-s-corporation/
A commonly touted strategy to set your S Corp salary is to split revenue between your salary and distributions — 60% as salary, 40% as distributions. Another common rule, dubbed the 50/50 Salary Rule is even simpler, with 50% of the business …
https://www.thetaxadviser.com/issues/2008/may/compensationissuesforself-employedscorpowners.html
Beginning with the $200,000 S corporation income, less the $15,500 “employee” contribution and the $3,875 “employer” contribution to his solo 401(k) retirement, less the tax-deductible portion of FICA taxes paid by the S corporation ($1,186), A has a profit of $179,439 to be distributed to L.
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