hat
Se eleksyon S sosyete a konsidere anpil pa favorab pou biznis aktif (kòm opoze a biznis envestisman pasif) lè mèt kay la vle depanse tout oswa pi fò nan pwofi a ki te pwodwi pa biznis la. Sa a se paske, anplis yon salè "rezonab" ki peye pwopriyetè konpayi an, aksyonè yo ka resevwa revni nan fòm "distribisyon" aksyonè yo. Distribisyon bay aksyonè yo gratis nan Sekirite Sosyal (12.4%) oswa Medicare (2.9%) taksasyon. Se konsa, pa peye tèt li yon salè ti men rezonab ak peye rès la nan pwofi yo antrepriz kòm yon distribisyon aksyonè, yon moun ka sove 15.3% nan taks. Sa se yon siplemantè $ ke pwopriyetè a kapab kenbe nan pòch li oswa li pou chak $ 10 peye nan fason sa a.
eng
The S corporation election is considered by many to be favorable for active businesses (as opposed to passive investment businesses) when the owner wants to spend all or most of the profit generated by the business. This is because, in addition to a “reasonable” salary that is paid to the owner of the company, the shareholders can receive income in the form of “distributions” to shareholders. Distributions to shareholders are free from Social Security (12.4%) or Medicare (2.9%) taxation. So by paying oneself a small but reasonable salary and paying the rest of the corporate profits as a distribution to shareholders, one can save 15.3% in taxes. That is an extra $1530 that the owner can keep in his or her pocket for every $10,000 paid in this fashion.