hat
Lè sa a, li peye rès $ 50,000 nan tèt li kòm yon distribisyon aksyonè. Kòm revni pèmèt li ekri chèk soti nan kanè chèk kòporasyon l 'nan tèt li pandan tout ane a. Li peye sa a pou tèt li plizyè tan nan yon mwa kòm revni pèmèt. Li ekri "distribisyon" sou seksyon an memo nan chèk la. Li pa gen pou peye 15.3% pwòp tèt ou travay taks sou revni sa a (ki konpoze de 12.4% Sekirite Sosyal la ak 2.9% Medicare taks la). Se konsa, li ekonomis $ 50,000 X 15.3% = $ 7650 nan taks pa chwazi eleksyon S la.
eng
Then he pays the remaining $50,000 to himself as a distribution to shareholders. As income allows he writes checks from his corporate checkbook to himself throughout the year. He pays this to himself several time a month as income allows. He writes “distribution” on the memo section of the check. He does not have to pay the 15.3% self employment tax on this income (which consist of the 12.4% Social Security and the 2.9% Medicare tax). So he saves $50,000 X 15.3% = $ 7650 in taxes by choosing the S election.