Reasonable Compensation for S Corp Owners: The Law, the Cases, and the Calculation
Live online tax webinar for CPAs, EAs, and tax professionals.
Live Webinar
Course Information
Every S corporation owner wants to minimize payroll taxes, and every examiner knows it. This course takes practitioners inside the reasonable compensation issue from the statute to the courtroom, covering the authority the IRS relies on to recharacterize distributions as wages, the two analytical frameworks courts apply, and the case law that defines both the floor and the rare exceptions. Participants learn how to build a defensible compensation analysis using recognized valuation approaches, how to document it, how compensation interacts with the Section 199A wage limitation, and what to expect procedurally if the IRS ever challenges the number.