A SIMPLE IRA has to be set up by October 1 and can’t run alongside a 401(k) or SEP. Here’s how the 2026 limits, the enhanced $18,100 cap for small employers, and the compensation rules actually work for an S-corp owner.

S-corp owners who are 5% owners of the company sponsoring their retirement plan can’t use the still-working exception to delay RMDs past the applicable age — the rule only applies to non-owner participants.

Forms W-2 and 1099-NEC for the 2026 tax year are due February 1, 2027, not January 31, and the automatic extension most information returns get doesn’t apply to either one.

The Section 45B FICA tip credit used to apply only to restaurants. OBBBA extended it to S-corp salons, spas, and barbershops — but the minimum-wage math works against beauty businesses in a way it doesn’t for food service.

The Work Opportunity Tax Credit expired for anyone who began work after December 31, 2025, and Congress hasn’t revived it. Here’s what that means for S-corp hiring now, and what still applies to employees you hired before the cutoff.

SEP-IRA contributions for S-corp owners are based on W-2 wages, not K-1 income — and mixing up the wage-based rule with the self-employed formula leads to either an undersized contribution or an excess one.

The federal commercial clean vehicle credit ended for vehicles acquired after September 30, 2025 — here’s what it covered, how an S-corp claimed it, and what’s still available.

Section 41(h) lets a qualified small business S-corp apply up to $500,000 of its research credit against employer payroll tax instead of income tax — here’s who qualifies and how the election works.

The IRS added a new small S-corp exception to filing Schedules K-2 and K-3 for 2025 — here’s how it works alongside the older domestic filing exception, and what shareholder requests still change.

The federal estimated tax penalty on your S-corp’s income is yours to pay personally, not the corporation’s, except for a narrow built-in gains exception. Here’s how the safe harbor works heading into the January 15 deadline.

Section 1244 can turn a worthless S-corp stock loss from a capped capital loss into a fully deductible ordinary one — but qualifying depends on facts set when the stock was issued, not anything you can fix later.

A year-end payroll checklist for S-corp owners covering the new 2026 Roth catch-up rule, updated 401(k) limits, shareholder health insurance W-2 timing, bonus deposit rules, and the 941 lookback period.

OBBBA removed the cap on repaying excess ACA premium tax credit starting in 2026 — a bigger risk for S-corp owners who control their own W-2 wage and distribution timing.

The One Big Beautiful Bill Act extended the IRS’s time to assess late-2021 Employee Retention Credit claims to six years, and thousands of claims are still open. Here’s what an S-corp ERC audit means for your 1120-S and shareholder K-1s.

OBBBA made the opportunity zone deferral permanent starting in 2027, replacing the old fixed sunset with a rolling five-year window and a new 30-year cap on the basis step-up.

What happens when you revoke an S-corp election: who has to consent, how the timing rules set your effective date, and why getting back to S status can take five years.

Renting a building you own to your own S-corp triggers the self-rental rule, which taxes the rental income as nonpassive while trapping any losses as passive.

Entity-owned life insurance is the standard way S-corps fund a buy-sell agreement, but the death benefit is only tax-free if the policy met Section 101(j)’s notice-and-consent rules before it was issued.

The Social Security wage base jumps from $184,500 to $192,300 in 2027 — here is what that means for S-corp payroll costs and reasonable salary planning.

A trust can hold S-corp stock, but only if it fits one of six categories in Section 1361(c)(2) — and a QSST or ESBT election, made correctly and on time, is what keeps it there.

Section 267 treats an S-corp and every shareholder as related parties, so an accrued year-end bonus often can’t be deducted until the year the shareholder is actually paid.

S-corp shareholder loans with no interest charged get interest imputed under Section 7872 anyway — and the $10,000 exception is narrower than it looks.

An S-corp shareholder redemption can be taxed as a capital gain or as a dividend — the difference turns on the Section 302(b) tests, not on what the buyout agreement calls the payment.

S-corp QSBS treatment usually isn’t possible under Section 1202, and OBBBA’s 2025 changes didn’t change that. Here’s why, and what converting to a C-corp can and can’t buy you.

Most S-corp fringe benefits get added back to a 2% shareholder’s W-2, but working condition fringe benefits under IRC Section 132 don’t.