What is an S corp?
How an S corporation works, how it differs from an LLC and a C corporation, and when one saves tax.
Strategies
The strategies that need action during the year.
Each guide covers the rules, the deadlines, the records it takes, the arithmetic — and when it doesn't fit, because sometimes the right answer is no. Written for owners of small businesses, and checked against the law it cites.
S corporations
What one is, whether yours should be one, and running it well.
LLC vs S corp
An LLC is a legal structure; an S corp is a tax election. When your LLC should make it, and how.
S corporation calculator
Whether electing saves more than the payroll and the second return cost — a yes or a no, with the arithmetic.
Reasonable compensation
Your salary against your distributions, and why this one is a judgment call.
S corp health insurance
How an S corporation owner deducts health insurance — and the common mistake that loses the deduction.
Deductions and write-offs
Costs the business can cover or deduct — and when a write-off doesn't pay.
Where owners actually save
The strategies that move an owner's tax bill, biggest first — and what does not work.
Accountable plan
Your corporation reimburses the business costs you pay personally — tax-free to you, deductible to it.
Home office deduction
Who qualifies, the simplified and regular methods, what counts as a cost, and how S corporation owners claim it — with a calculator.
Mileage reimbursement calculator
Business miles at the IRS rate for the day you drove them — 72.5¢ then 76¢ in 2026 — with the log the IRS expects.
The Augusta rule
Renting your home to your business for up to fourteen days, at a rate you can document.
Vehicle tax write-offs
What a business vehicle deduction is worth — and why it's never worth more than the money spent.
Section 179 deduction
Deducting equipment in the year you buy it: the 2026 limits, what qualifies, and Section 179 vs bonus depreciation.
Depreciation recapture
What happens to depreciation when you sell equipment, a vehicle or a building — and how it's taxed.
Hiring your children
What it's actually worth in an S corporation, where their wages carry payroll tax.
Retirement plans
Moving income out of this year's tax, from SEP IRAs to cash balance plans.
Retirement plans
SEP IRA, solo 401(k), SIMPLE IRA and cash balance plans compared, with a contribution calculator.
The taxes you pay
Self-employment tax, estimated payments, the QBI deduction and state tax.
The QBI deduction
The 20% qualified business income deduction: what counts, the thresholds, the limits, and a calculator.
Estimated tax payments
How much to pay each quarter, the due dates, and the safe harbor that avoids the penalty — with a calculator.
Self-employment tax calculator
What you owe in Social Security and Medicare on your own profit, what to set aside each quarter, and whether an S corporation would cut it.
Pass-through entity tax
How S corporations and partnerships deduct state income tax in full, around the SALT cap.