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S Corporation

홈 » S Corporation
A clean office desk with tax documents and a calculator, representing 2025 S-Corporation tax tips and compliance strategies
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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.

A warm-toned workspace with tax forms, a calculator, and a coffee cup, illustrating key S-Corporation tax-saving strategies for 2025
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.

“Close-up of S-Corporation tax documents and calculator on a desk for business tax preparation and compliance.”
English

Part 4: Trusts as S-Corp Shareholders — QSST vs ESBT & Real-World Planning

A clear guide to which trusts can own S-Corp stock in 2025. This article explains QSST vs ESBT rules, how grantor and beneficiary-owned trusts qualify, and the traps that can accidentally terminate S-Corp status.

"Modern office building at sunset representing S-Corporation business structure and strategic tax planning concepts."
English

Part 3: S-Corp Shareholder Rules — Who Can Actually Own an S-Corporation?

A quick guide to who can and cannot own S-Corporation shares in 2025, including eligible individuals, estates, and trusts (QSST/ESBT), plus key restrictions that can terminate S-status.

Is an S-Corp really worth it in 2026? Small business owner reviewing tax documents and payroll decisions.
English

Should My Small Business Elect S-Corp Status in 2026? — The Real Tax Math Behind “Reasonable Salary + Distributions” (Updated: Jan 2026)

S-Corp can cut employment taxes, but QBI and payroll/compliance costs change the real math.

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