#owner-compensation

Owner Compensation

Strategies for structuring business owner pay, benefits, and tax-efficient compensation

6 публикацииВижте всички етикети Обратно към всички публикации

5 септември 2026 г.

Квебек току-що намали данъчната ставка за малкия ви бизнес до 2,2%: Какво трябва да направят собствениците на регистрирани компании преди края на годината

Информационен бюлетин 2026-3 на Квебек намалява провинциалната ставка за малък бизнес от 3,2% на 2,2% за данъчни години, започващи след 29 април 2026 г., като понижава комбинираната ставка върху първите 500 000 долара активен бизнес доход до 11,2% и спестява на отговарящо на условията CCPC до 5 000 долара годишно. Корпорациите с календарна година чакат до 2027 г., тестът за 5 500 възнаграждавани часа все още се прилага, а съответстващото увеличение на данъка върху неквалифицирани дивиденти променя математиката заплата-срещу-дивидент.

mike

taxsmall-businesstax-planning

28 юли 2026 г.

Newfoundland and Labrador Is Cutting Its Small Business Tax Rate to 1% — What the Phased Cut Means for Your Corporation

Newfoundland and Labrador's April 2026 budget phases its small business corporate tax rate from 2.5% to 1.0% by 2028, retroactive to January 1, 2026 — dropping the combined federal-provincial rate from 11.5% to 10.0%. Here's the year-by-year math, the dollar savings at the $500,000 limit, and the planning moves worth reviewing.

mike

small-businesstaxtax-planning

2 юни 2026 г.

Stacking the Self-Employed Health Insurance Deduction with the Premium Tax Credit, HSA, and Augusta Rule: A 2026 Owner Compensation Playbook

A field guide to coordinating the Section 162(l) self-employed health insurance deduction with the Premium Tax Credit's circular calculation, HSA contributions, and the Augusta Rule (Section 280A(g)) — including Form 7206 mechanics, S-corp W-2 Box 1 reporting under IRS Notice 2008-1, Medicare Part B and D deductibility, and 2026 contribution limits.

mike

tax-planningtax-deductionshealth-insurance

1 юни 2026 г.

The Augusta Rule: How Business Owners Rent Their Home to Their S-Corp for 14 Days a Year Tax-Free

Internal Revenue Code Section 280A(g) lets a business owner rent a personal residence to their own S-corporation for up to 14 days a year and exclude every dollar from personal gross income while the business deducts the rent under Section 162. The Sinopoli case shows what survives an audit and what does not.

mike

taxtax-planningtax-deductions

3 май 2026 г.

Reasonable Compensation for S-Corp Owners: How to Set Your Salary, Survive an Audit, and Avoid Six-Figure Penalties

A CPA paid himself $24,000 while taking $200,000 in S-Corp distributions, lost in the Eighth Circuit, and owed six figures in back payroll taxes and penalties. Here is how the IRS evaluates reasonable compensation, the audit red flags, and a defensible methodology for setting an S-Corp owner salary.

mike

s-corpreasonable-salaryowner-compensation

1 април 2026 г.

How to Pay Yourself as a Small Business Owner: Salary vs. Owner's Draw

Learn the difference between owner's draw and salary, which method to use based on your business structure, IRS rules for reasonable compensation, and tax optimization strategies to pay yourself the right way.

mike

small-businessowner-compensationsalary-vs-draw

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