#owner-distributions

Owner Distributions

Track owner distributions and shareholder dividends

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10 септември 2026 г.

AAA на S корпорацията: Как Сметката за натрупани корекции решава дали вашите разпределения са освободени от данъци

Разпределение от S корпорация е освободено от данъци само до размера на Сметката за натрупани корекции, след като компанията носи печалби и доходи от C корпорация. Това ръководство обхваща какво движи AAA нагоре и надолу, четиристъпковите правила за реда на разпределенията, работен пример с $40 000 с два противоположни резултата и пет счетоводни грешки, които превръщат тегленията на собственика в облагаеми дивиденти.

mike

s-corporationowner-distributionsstock-basis

10 юли 2026 г.

Owner's Draw vs. Salary: How S-Corp Owners Set Reasonable Compensation

The "60/40 rule" for splitting S-corp salary and distributions has never appeared in any IRS regulation. What the IRS actually applies is a facts-and-circumstances test — the one that reclassified a CPA's $24,000 salary to $91,044 and cost him $23,000 in back payroll taxes. Here's how to set a defensible number.

mike

s-corpreasonable-salaryowner-distributions

13 май 2026 г.

S-Corp Basis, Form 7203, and the Phantom Distribution Trap: A Section 1366(d) Guide

Section 1366(d) caps S-corporation loss deductions at stock basis plus direct shareholder debt, and Form 7203 is how the IRS verifies the math. A working guide to suspended losses, phantom capital gains on distributions, the $25,000 open-account debt rule, why personal guarantees do not create basis, and how the Regulation 1.1367-1 ordering rules decide which losses survive each year.

mike

s-corps-corporationstock-basis

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

24 юли 2025 г.

S-Corp “Reasonable Salary”: A Practical Guide for Beancount Users (2025)

Understand the IRS requirements for S-Corp reasonable salaries and learn how to accurately track W-2 wages and owner distributions in your Beancount ledger.

mike

s-corpreasonable-salaryw-2-wages

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