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.
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.
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.
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.
Part 1: Why So Many U.S. Owners Choose S-Corporations
Learn why many U.S. small business owners choose S-Corporations in 2025. Understand FICA savings, reasonable salary rules, LLC vs S-Corp differences, and key IRS requirements.