The S-Corp election is one of the most powerful tax strategies available to profitable small business owners, but it only makes sense at the right income level and requires proper setup. We run the numbers and handle everything if it makes sense for you.
How it works
No jargon. Just the logic.
As a sole proprietor or single-member LLC, you pay 15.3% self-employment tax on all net profit. On $150K of profit, that is $22,950, before income tax.
An S-Corp lets you split income between a salary (subject to payroll taxes) and distributions (not subject to SE tax). The split saves you SE tax on the distribution portion.
On $150K profit with a $75K reasonable salary, you save SE tax on the other $75K, roughly $10,000+ in savings. Minus payroll costs, you are still significantly ahead.
What we do
Generally, an S-Corp election makes sense when your net business income exceeds $40,000–$50,000 per year. Below that, the payroll costs and added complexity may outweigh the savings.
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