Thread: C, S or LLC?
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jwasbury jwasbury is offline
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Join Date: Jan 2008
Location: Weehawken, NJ
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Assuming a S corp with you as the sole owner, the only tax advantage of salary vs. draw is FICA and Medicare. Once the salary goes above FICA limit (~100k), then it's only Medicare. Marginal income tax rate will be the same if its salary or S corp distribution.

Now if you're comparing to a c corp, then s corp has the very real advantage of avoiding double taxation.

Quote:
With an S Corp you can pay yourself a "reasonable" salary, then take draws above and beyond at potentially much less tax rate. I was told an S Corp adds additional levels of liability protection compared to an LLC
Old 03-16-2014, 07:31 AM
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