SunCircuit Tools

LLC vs S-Corp Tax Comparison

Compare the tax implications of operating as an LLC (sole proprietor) versus electing S-Corp status. See how much you could save on self-employment tax.

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Revenue minus expenses

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40-60% of net income is typical

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Frequently Asked Questions

What is a reasonable salary for an S-Corp?

The IRS requires S-Corp owners to pay themselves a 'reasonable salary' for services performed. This is typically 40-60% of net business income, but depends on your industry and role. Too low invites IRS scrutiny.

When does S-Corp election make sense?

Generally when net business income exceeds $50,000-60,000 per year. Below that, the additional costs of payroll and tax filing often outweigh the SE tax savings.

What are the extra costs of an S-Corp?

Payroll service ($100-200/month), separate business tax return Form 1120-S ($500-1500 to prepare), and potentially higher bookkeeping costs.

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