reasonable compensation 보관

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How Much Should an S Corp Owner Pay Themselves? — The 2026 Filing Season Guide to Reasonable Compensation

Learn how much S Corp owners should pay themselves in 2026, how IRS defines reasonable compensation, and key audit triggers.

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Korean

S Corp 대표 급여, 얼마나 받아야 안전할까? — 2026 신고 시즌 Reasonable Compensation 완전 정리

S Corp 대표가 얼마나 급여를 가져가야 IRS가 인정하는지, 2025 소득 기준 Reasonable Compensation 개념과 실무 계산·체크리스트를 정리했습니다.

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English

Part 7: S-Corp Audit Risks & Red Flags — What the IRS Looks For in 2025

A practical S-Corp audit guide explaining key IRS red flags in 2025—unreasonable compensation, misclassified distributions, weak documentation, and payroll compliance risks.

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English

Part 2 : S-Corp Eligibility & Election Rules — Who Actually Qualifies for S-Status in 2025?

Practical 2025 guide to S-Corp eligibility and Form 2553 election rules, including who can be a shareholder, the 100-shareholder and one-class-of-stock limits, and common mistakes that jeopardize S-status.