The 0.9% Additional Medicare Tax hits S-corp shareholder wages above set thresholds, but never touches distributions. Here’s how it’s calculated, withheld, and reconciled.

Closing an S-corp requires a specific filing order: Form 966, the final 1120-S and K-1, liquidating-distribution gain rules, and a state dissolution filing. Here’s how it works and where owners lose deductions.

S-corp adoption assistance is tax-free for employees up to $17,670 in 2026, but not for 2% shareholders, who must treat it as taxable wages.

Hiring your kids through your S-corp doesn’t get the payroll tax break sole proprietors get. Here’s what actually applies, and how to hire family the right way.

A 2% S-corp shareholder doesn’t get the $50,000 Section 79 exclusion for group-term life insurance — the entire premium counts as taxable wages.

An S-corp cafeteria plan can’t cover more-than-2% shareholders for health or dependent care FSA purposes — the IRS treats them as self-employed for this benefit, no matter what the W-2 says.

Active S-corp owners who materially participate usually skip the 3.8% Net Investment Income Tax on K-1 income, but self-rental setups and passive shareholders can still get caught.

OBBBA made the Section 45S paid family leave credit permanent and added a premium-based option starting in 2026. Here’s how the credit works and who actually qualifies.

OBBBA made the excess business loss limitation permanent and reset the threshold lower for 2026. Here’s how the cap works and why more S-corp owners will hit it this year.

OBBBA created a new fringe benefit letting S-corps contribute up to $2,500 tax-free to an employee’s Trump Account — but the more-than-2% shareholder rule locks the owner out of using it personally.

Converting from a C-corp to an S-corp doesn’t erase pre-conversion appreciation. Here’s how the Section 1374 built-in gains tax works, the 5-year window, and how to plan around it.

The Augusta Rule lets S-corp owners rent their home to their own business for up to 14 tax-free days a year — but a 2023 Tax Court case shows exactly how the deduction gets disallowed when the rent isn’t priced like a real transaction.

Calendar-year S-corps that filed Form 7004 have until September 15, 2026 to file Form 1120-S. Here’s what’s due, what the per-shareholder late-filing penalty costs, and what to check before you file.

The IRS raised 2027 HSA limits to $4,500 self-only and $9,000 family, but S-corp owners who own more than 2% of the company can’t take the contribution tax-free like a regular employee. Here’s how the payroll and reporting actually work.

OBBBA made the Section 199A QBI deduction permanent. Here’s how the 2026 income thresholds, the wage limitation, and reasonable salary interact for S-corp owners.

AAA and shareholder stock basis are different accounts. Here’s how they interact, and why a distribution covered by AAA can still trigger capital gain for a specific shareholder.

How the S-corp vehicle deduction works in 2026 — Section 179, permanent 100% bonus depreciation, the luxury auto cap, and the heavy SUV exception.

OBBBA permanently restored the EBITDA-based ATI calculation for the Section 163(j) business interest limitation starting in 2025. Here is what changed and what S-corps with debt need to check for 2026.

The OBBBA’s overtime deduction requires mandatory W-2 Box 12 Code TT reporting starting in 2026, and most S-corp owners won’t qualify for it themselves.

The IRS raised its business mileage rate mid-year to 76 cents per mile. Here’s how S-corp owners should update accountable-plan mileage reimbursement without creating a payroll tax problem.