{"id":55859,"date":"2018-08-21t19:12:52","date_gmt":"2018-08-21t23:12:52","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?page_id=55859"},"modified":"2018-08-21t19:12:52","modified_gmt":"2018-08-21t23:12:52","slug":"smart-tax-strategies-for-setting-low-salaries-for-s-corps","status":"publish","type":"page","link":"\/\/www.g005e.com\/smart-tax-strategies-for-setting-low-salaries-for-s-corps\/","title":{"rendered":"smart tax strategies for setting low salaries for s corps"},"content":{"rendered":"<h1 style=\"text-align: center;\"><span style=\"color: #00a160;\"><em><strong>&#8220;<span style=\"text-decoration: underline;\"><a style=\"color: #00a160; text-decoration: underline;\" href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\">setting low salaries for s corporations<\/a><\/span>&#8220;<\/strong><\/em><\/span><\/h1>\n<h2 style=\"text-align: center;\"><strong>strategies and secrets to save taxes<br \/>\n<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><strong>need help coming up with reasonable s corporation salaries for your clients? or perhaps for your own s corporation? <\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>the\u00a0<a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\"><span style=\"color: #00a160;\"><em>s<span style=\"text-decoration: underline;\">etting low salaries for s corporations<\/span><\/em><\/span><\/a>\u00a0monograph can help.<\/strong><\/h4>\n<h4 style=\"text-align: center;\">in about 100 pages of plain language, it provides rich, detailed information, and a straightforward methodology for setting shareholder-employee salaries.<\/h4>\n<figure id=\"attachment_55805\" class=\"thumbnail wp-caption aligncenter\" style=\"width: 232px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=cart&amp;ejc=2&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55805 size-full\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/purchase-and-download-nelson.png\" alt=\"\" width=\"232\" height=\"53\" \/><\/a><figcaption class=\"caption wp-caption-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/span><\/figcaption><\/figure>\n<p style=\"text-align: center;\"><span style=\"color: #808080;\"><em>(price $100, 100 pages)<\/em><\/span><\/p>\n<blockquote>\n<figure id=\"attachment_55806\" class=\"thumbnail wp-caption alignright\" style=\"width: 312px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55806\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/setting-low-salaries-for-s-corporations-by-nelson-2018-cvr-1.png\" alt=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\" width=\"312\" height=\"412\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/setting-low-salaries-for-s-corporations-by-nelson-2018-cvr-1.png 354w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/setting-low-salaries-for-s-corporations-by-nelson-2018-cvr-1.png 300w\" sizes=\"auto, (max-width: 312px) 100vw, 312px\" \/><\/a><figcaption class=\"caption wp-caption-text\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/figcaption><\/figure>\n<p><strong><em>10 chapters and five-part appendix<\/em><\/strong><\/p><\/blockquote>\n<p><strong>table of contents<\/strong><\/p>\n<p>packed full of clear explanations with dozens of real-life examples, the setting low s corporation salaries monograph breaks down its subject matter into ten, easy to digest chapters:<\/p>\n<ul>\n<li><strong><em>chapter 1 \u2013 how s corporations save payroll taxes.\u00a0<\/em><\/strong>a\u00a0quick review of how the savings work including a subtlety most s corporation owners don\u2019t know.<\/li>\n<li><strong><em>chapter 2 \u2013 reviewing the law.\u00a0<\/em><\/strong>an explanation of the actual statute, regulation and revenue rulings that provide the loophole.<\/li>\n<li><strong><em>chapter 3 \u2013 common subchapter s salary practices.<\/em><\/strong>irs data about what s corporations actually pay their shareholder-employees.<\/li>\n<li><strong><em>chapter 4 \u2013 single shareholder situations.<\/em><\/strong> when and how a small sole proprietor can maybe make the s corporation gambit work.<\/li>\n<li><strong><em>chapter 5 \u2013 the sec. 199a deduction complication.\u00a0<\/em><\/strong>a discussion of how the sec. 199a deduction works for an s corporation and how to resolve conflicts between the two tax laws.<\/li>\n<li><strong><em>chapter 6 \u2013 avoiding unreasonable distributions.\u00a0<\/em><\/strong>a sidebar about the importance of also thinking about shareholder distributions.<\/li>\n<li><strong><em>chapter 7 \u2013 developing reasonable compensation amounts.\u00a0<\/em><\/strong>an eight-step work plan for setting reasonable compensation amounts for shareholder-employees.<\/li>\n<li><strong><em>chapter 8 \u2013 practitioner case studies.<\/em><\/strong>practical real-life examples showing how to optimize shareholder-employee salaries in common situations.<\/li>\n<li><strong><em>chapter 9 \u2013 risky practices and danger zones.\u00a0<\/em><\/strong>discussions of common, dangerous s corporation shareholder-employee compensation mistakes.<\/li>\n<li><strong><em>chapter 10 \u2013 winning the \u201creasonable compensation\u201d argument.\u00a0<\/em><\/strong>a step-by-step plan for winning an irs audit of s corporation compensation.<\/li>\n<li><strong><em>appendix a \u2013 revenue ruling 59-221<\/em><\/strong>. the key primary source that opened the loophole.<\/li>\n<li><strong><em>appendix b \u2013 revenue ruling 74-44.<\/em><\/strong>the revenue ruling that the irs uses to blow up bad s corporation salaries.<\/li>\n<li><strong><em>appendix c \u2013 relevant portions of h.r. 4213.\u00a0<\/em><\/strong>the law that almost passed and which applies to single-shareholder, single-employee s corporations.<\/li>\n<li><strong><em>appendix d \u2013 example client letter.\u00a0<\/em><\/strong>boilerplate letter accountants and attorneys can use for their own client mailings.<\/li>\n<li><strong><em>appendix e \u2013 example client email.\u00a0<\/em><\/strong>a boilerplate email.<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: left;\"><strong>plus: free updates!<\/strong><\/p>\n<p style=\"text-align: left;\">the\u00a0<em>setting low salaries for s corporations<\/em>\u00a0monograph includes two updates: one update for sec. 199a proposed regulations the irs provided before january 31, 2019, and one update for whenever the irs next updates its s corporation salaries data.<\/p>\n<\/blockquote>\n<figure id=\"attachment_55805\" class=\"thumbnail wp-caption aligncenter\" style=\"width: 232px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=cart&amp;ejc=2&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55805 size-full\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/purchase-and-download-nelson.png\" alt=\"\" width=\"232\" height=\"53\" \/><\/a><figcaption class=\"caption wp-caption-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/span><\/figcaption><\/figure>\n<p>.<\/p>\n<hr \/>\n<h2 style=\"text-align: center;\"><span style=\"color: #0056a6;\">you may also be interested in&#8230;<\/span><\/h2>\n<h2 style=\"text-align: center;\"><\/h2>\n<h1 style=\"text-align: center;\"><strong>\u201c<span style=\"text-decoration: underline; color: #00a160;\"><a style=\"color: #00a160; text-decoration: underline;\" href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1565262&amp;cl=23704&amp;c=cart&amp;ejc=2&amp;aff=296720\"><em>maximizing section 199a deductions<\/em><\/a><\/span><\/strong><\/h1>\n<figure id=\"attachment_55805\" class=\"thumbnail wp-caption aligncenter\" style=\"width: 232px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1565262&amp;cl=23704&amp;c=cart&amp;ejc=2&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55805 size-full\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/purchase-and-download-nelson.png\" alt=\"\" width=\"232\" height=\"53\" \/><\/a><figcaption class=\"caption wp-caption-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1565262&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/span><\/figcaption><\/figure>\n<p style=\"text-align: center;\"><em style=\"color: #808080; text-align: center;\">(price $150, 135 pages)<\/em><\/p>\n<h2 style=\"text-align: center;\"><em>help clients save thousands in taxes<\/em><\/h2>\n<h3 style=\"text-align: center;\"><strong>how pass-thru entity owners and real estate investors can annually save thousands in income taxes<\/strong><br \/>\n<em>the bestselling book on section 199a deduction<\/em><\/h3>\n<h5><\/h5>\n<figure id=\"attachment_55794\" class=\"thumbnail wp-caption alignright\" style=\"width: 312px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1565262&amp;cl=23704&amp;c=cart&amp;ejc=2&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55794 \" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/maximizing-sec.-199a-deductions-by-stephen-nelson-2018-08-17-cvr.png\" alt=\"\" width=\"312\" height=\"404\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/maximizing-sec.-199a-deductions-by-stephen-nelson-2018-08-17-cvr.png 312w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/maximizing-sec.-199a-deductions-by-stephen-nelson-2018-08-17-cvr.png 300w\" sizes=\"auto, (max-width: 312px) 100vw, 312px\" \/><\/a><figcaption class=\"caption wp-caption-text\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1565262&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/figcaption><\/figure>\n<p><strong>section 199a provides owners of pass-thru entities with a deduction equal, potentially, to 20% of their business income.<\/strong><\/p>\n<p>the 20-page law and nearly 200 pages of regulations, however, present small businesses and individual investors with tricky rules and, for high-income taxpayers, with very complicated accounting.<\/p>\n<p>hence, this monograph for tax accountants. it covers in detail how the new deduction works\u2013including discussion of the technical corrections made in the spring of 2018 and proposed regulations and revenue procedures published in august 2018. and it discusses what taxpayers and their accountants need to do\u2014in some cases immediately\u2014to maximize the tax savings available.<\/p>\n<p>already, thousands of cpa firms have used this resource to learn the law and begin helping their business clients.<\/p>\n<blockquote><p><strong>plus: free updates for the 2019 tax season<\/strong><\/p>\n<p>the \u201cmaximizing section 199a deductions\u201d monograph includes free updates through january 31, 2019, for any additional notices or proposed regulations. <em>(if you\u2019re a tax practitioner, you\u2019re going to need to keep up to date on this.)<\/em><\/p><\/blockquote>\n<p style=\"padding-left: 30px;\"><em><strong>note:<\/strong>\u00a0the original monograph was updated three times: first, for the conference report that came out early in 2018, then the technical corrections act that congress passed in the spring, and finally the proposed regulations and proposed revenue procedure that the internal revenue service published in early august.\u00a0this new edition runs 135 pages and 36,000 words. the previous version ran 96 pages and 25,000 words.<\/em><\/p>\n<p><strong>money back guarantee<\/strong><\/p>\n<p>we\u2019re, of course,\u00a0 providing a money-back guarantee\u2026 if you\u00a0don\u2019t find our monograph saves you several hours of time and lets you more quickly start helping clients with this wonderful new tax shelter, just email and ask for a refund.<\/p>\n<p><strong>detailed information about section 199a monograph<\/strong><\/p>\n<p>the monograph provides tax accountants and other tax professionals with all the information they need (dozens of simple examples) to start work on maximizing this tax planning opportunity, including the following chapters:<\/p>\n<ul>\n<li><strong>chapter 1 \u2013 the section 199a deduction in a nutshell:\u00a0<\/strong>a practitioner&#8217;s overview of the deduction to understand the big picture and begin thinking in broad brush strokes about how the deduction works for small businesses, real estate investors, and investors in reits and qualified publicly traded partnerships.<\/li>\n<li><strong>chapter 2 \u2013 what counts as qualified business income:\u00a0<\/strong>detailed discussions of exactly what types of business income taxpayers can shelter with the section 199a deduction, with specific discussions of the rules that apply to different types of business owners and investors: sole proprietorships, partnerships, s corporations, trusts and estates, and then investors in reits and qualified publicly traded partnership. also, coverage of how qualified business income accounting works for section 1031 exchanges, section 1031 involuntary transfers and for section 351 incorporations and section 721 partnership formations.<\/li>\n<li><strong>chapter 3 \u2013 specified service trade or business disqualification:\u00a0<\/strong>in-depth coverage of which types of businesses lose some or all of the section 199a deduction as a result of falling into a specified service trade or business like health services, law, consulting, accounting, actuarial science, performing arts, athletics, investment services, brokerage and trading services, and situations where the business relies on the skill or reputation of a single celebrity.<\/li>\n<li><strong>chapter 4 \u2013 accounting for w-2 wages and depreciable property:<\/strong><em> every<\/em>\u00a0pass-through entity (so every partnership and s corporation) needs to provide detailed accounting for a business\u2019s wages and depreciable property because\u00a0<em>some<\/em>\u00a0taxpayers need this information in order to calculate their section 199a deduction. chapter 4 walks the reader through this burdensome area of the new law.<\/li>\n<li><strong>chapter 5 \u2013 multiple trades or businesses:<\/strong> chapter 5 describes the additional accounting and reporting required for situations where an individual owns interests in multiple trades or businesses. chapter 5 also describes the rules for making an aggregation election\u2013and when the aggregation election makes sense.<\/li>\n<li><strong>chapter 6 \u2013 fourteen section 199a deduction tax planning tips:<\/strong> more than a dozen practical, common-sense tactics tax accountants and advisers can discuss with their clients to start saving thousands in taxes.<\/li>\n<li><strong>chapter 7 \u2013 un-incorporation and s status revocation:<\/strong> detailed analysis of when an s corporation should liquidate or revoke its s corporation status in order to maximize tax savings.<\/li>\n<li><strong>chapter 8 \u2013 section 199a tax return preparation checklist:\u00a0<\/strong>just what it says: a checklist of steps taxpayers will want to take on any extended 2017 returns in order to maximize the deduction in 2018.<\/li>\n<li><strong>chapter 9 \u2013 specified agricultural and horticultural cooperatives and their patrons:<\/strong> detailed discussion and examples of the rather complicated rules (including the \u201cgrain glitch\u201d fix) for specified agricultural and horticultural cooperatives and their members<\/li>\n<\/ul>\n<p><strong>the monograph also includes two appendices<\/strong><\/p>\n<ol>\n<li>the first provides faqs tax professionals can share with their clients (via email or traditional letters) to help clients understand the section 199a opportunity.\n<p><figure id=\"attachment_42242\" class=\"thumbnail wp-caption alignright\" style=\"width: 201px\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-42242 \" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/nelson-290x290.png\" alt=\"\" width=\"201\" height=\"201\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/nelson-290x290.png 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/nelson.png 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/nelson.png 100w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/nelson-150x150.png 150w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/nelson-145x145.png 145w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/nelson-190x190.png 190w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/nelson.png 522w\" sizes=\"auto, (max-width: 201px) 100vw, 201px\" \/><figcaption class=\"caption wp-caption-text\"><span style=\"color: #0056a6;\"><strong>the author: <\/strong>stephen l. nelson, cpa, mba, ms (tax)<\/span><\/figcaption><\/figure><\/li>\n<li style=\"text-align: left;\">the second provides the text of the section 199a law including the technical corrections.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/4f2bur4nuye2cgakm2rm61qk-wpengine.netdna-ssl.com\/wp-content\/uploads\/2018\/08\/maximizing-sec-199a-deductions-preview-v180817f.pdf\"><span style=\"text-decoration: underline;\"><span style=\"color: #00a160; text-decoration: underline;\"><strong>see sample pages<\/strong><\/span><\/span><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><span style=\"color: #00a160; text-decoration: underline;\"><a href=\"https:\/\/4f2bur4nuye2cgakm2rm61qk-wpengine.netdna-ssl.com\/wp-content\/uploads\/2018\/08\/maximizing-sec-199a-deductions-preview-v180817f.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-52622 size-full\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2017\/08\/btn-download-the-free-preview.png\" alt=\"\" width=\"369\" height=\"40\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2017\/08\/btn-download-the-free-preview.png 369w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2017\/08\/btn-download-the-free-preview.png 300w\" sizes=\"auto, (max-width: 369px) 100vw, 369px\" \/><\/a><\/span><a href=\"https:\/\/4f2bur4nuye2cgakm2rm61qk-wpengine.netdna-ssl.com\/wp-content\/uploads\/2018\/08\/maximizing-sec-199a-deductions-preview-v180817f.pdf\"><span style=\"color: #00a160;\"><em>including full table of contents and introduction (pdf, 13 pages)<\/em><\/span><\/a><\/span><\/p>\n<h2>about the author<\/h2>\n<p>cpa stephen l. nelson is the managing member of seattle-area cpa firm that specializes in serving privately held companies with multi-state and international operations as well as their owners. a cpa for three-plus decades, nelson holds an mba in finance from the university of washington and an ms in tax from golden gate university. a former adjunct tax professor at golden gate university, he is also the author of numerous reference books including the bestselling\u00a0<i>quickbooks for dummies\u00a0<\/i>and\u00a0<i>quicken for dummies\u00a0<\/i>titles.<\/p>\n<figure id=\"attachment_55805\" class=\"thumbnail wp-caption aligncenter\" style=\"width: 232px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1565262&amp;cl=23704&amp;c=cart&amp;ejc=2&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55805 size-full\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/purchase-and-download-nelson.png\" alt=\"\" width=\"232\" height=\"53\" \/><\/a><figcaption class=\"caption wp-caption-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1565262&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/span><\/figcaption><\/figure>\n<hr \/>\n<h2 style=\"text-align: center;\"><span style=\"color: #0056a6;\">you may also be interested in&#8230;<\/span><\/h2>\n<h1 style=\"text-align: center;\"><span style=\"color: #00a160;\"><em><strong>&#8220;<span style=\"text-decoration: underline;\"><a style=\"color: #00a160; text-decoration: underline;\" href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\">setting low salaries for s corporations<\/a><\/span>&#8220;<\/strong><\/em><\/span><\/h1>\n<h2 style=\"text-align: center;\"><strong>strategies and secrets to save taxes<br \/>\n<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><strong>need help coming up with reasonable s corporation salaries for your clients? or perhaps for your own s corporation? <\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>the\u00a0<a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\"><span style=\"color: #00a160;\"><em>s<span style=\"text-decoration: underline;\">etting low salaries for s corporations<\/span><\/em><\/span><\/a>\u00a0monograph can help.<\/strong><\/h4>\n<h4 style=\"text-align: center;\">in about 100 pages of plain language, it provides rich, detailed information, and a straightforward methodology for setting shareholder-employee salaries.<\/h4>\n<figure id=\"attachment_55805\" class=\"thumbnail wp-caption aligncenter\" style=\"width: 232px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=cart&amp;ejc=2&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55805 size-full\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/purchase-and-download-nelson.png\" alt=\"\" width=\"232\" height=\"53\" \/><\/a><figcaption class=\"caption wp-caption-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/span><\/figcaption><\/figure>\n<p style=\"text-align: center;\"><span style=\"color: #808080;\"><em>(price $100, 100 pages)<\/em><\/span><\/p>\n<blockquote>\n<figure id=\"attachment_55806\" class=\"thumbnail wp-caption alignright\" style=\"width: 312px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55806\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/setting-low-salaries-for-s-corporations-by-nelson-2018-cvr-1.png\" alt=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\" width=\"312\" height=\"412\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/setting-low-salaries-for-s-corporations-by-nelson-2018-cvr-1.png 354w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/setting-low-salaries-for-s-corporations-by-nelson-2018-cvr-1.png 300w\" sizes=\"auto, (max-width: 312px) 100vw, 312px\" \/><\/a><figcaption class=\"caption wp-caption-text\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/figcaption><\/figure>\n<p><strong><em>10 chapters and five-part appendix<\/em><\/strong><\/p><\/blockquote>\n<p><strong>table of contents<\/strong><\/p>\n<p>packed full of clear explanations with dozens of real-life examples, the setting low s corporation salaries monograph breaks down its subject matter into ten, easy to digest chapters:<\/p>\n<ul>\n<li><strong><em>chapter 1 \u2013 how s corporations save payroll taxes.\u00a0<\/em><\/strong>a\u00a0quick review of how the savings work including a subtlety most s corporation owners don\u2019t know.<\/li>\n<li><strong><em>chapter 2 \u2013 reviewing the law.\u00a0<\/em><\/strong>an explanation of the actual statute, regulation and revenue rulings that provide the loophole.<\/li>\n<li><strong><em>chapter 3 \u2013 common subchapter s salary practices.<\/em><\/strong>irs data about what s corporations actually pay their shareholder-employees.<\/li>\n<li><strong><em>chapter 4 \u2013 single shareholder situations.<\/em><\/strong> when and how a small sole proprietor can maybe make the s corporation gambit work.<\/li>\n<li><strong><em>chapter 5 \u2013 the sec. 199a deduction complication.\u00a0<\/em><\/strong>a discussion of how the sec. 199a deduction works for an s corporation and how to resolve conflicts between the two tax laws.<\/li>\n<li><strong><em>chapter 6 \u2013 avoiding unreasonable distributions.\u00a0<\/em><\/strong>a sidebar about the importance of also thinking about shareholder distributions.<\/li>\n<li><strong><em>chapter 7 \u2013 developing reasonable compensation amounts.\u00a0<\/em><\/strong>an eight-step work plan for setting reasonable compensation amounts for shareholder-employees.<\/li>\n<li><strong><em>chapter 8 \u2013 practitioner case studies.<\/em><\/strong>practical real-life examples showing how to optimize shareholder-employee salaries in common situations.<\/li>\n<li><strong><em>chapter 9 \u2013 risky practices and danger zones.\u00a0<\/em><\/strong>discussions of common, dangerous s corporation shareholder-employee compensation mistakes.<\/li>\n<li><strong><em>chapter 10 \u2013 winning the \u201creasonable compensation\u201d argument.\u00a0<\/em><\/strong>a step-by-step plan for winning an irs audit of s corporation compensation.<\/li>\n<li><strong><em>appendix a \u2013 revenue ruling 59-221<\/em><\/strong>. the key primary source that opened the loophole.<\/li>\n<li><strong><em>appendix b \u2013 revenue ruling 74-44.<\/em><\/strong>the revenue ruling that the irs uses to blow up bad s corporation salaries.<\/li>\n<li><strong><em>appendix c \u2013 relevant portions of h.r. 4213.\u00a0<\/em><\/strong>the law that almost passed and which applies to single-shareholder, single-employee s corporations.<\/li>\n<li><strong><em>appendix d \u2013 example client letter.\u00a0<\/em><\/strong>boilerplate letter accountants and attorneys can use for their own client mailings.<\/li>\n<li><strong><em>appendix e \u2013 example client email.\u00a0<\/em><\/strong>a boilerplate email.<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: left;\"><strong>plus: free updates!<\/strong><\/p>\n<p style=\"text-align: left;\">the\u00a0<em>setting low salaries for s corporations<\/em>\u00a0monograph includes two updates: one update for sec. 199a proposed regulations the irs provided before january 31, 2019, and one update for whenever the irs next updates its s corporation salaries data.<\/p>\n<\/blockquote>\n<figure id=\"attachment_55805\" class=\"thumbnail wp-caption aligncenter\" style=\"width: 232px\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=cart&amp;ejc=2&amp;aff=296720\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-55805 size-full\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2018\/08\/purchase-and-download-nelson.png\" alt=\"\" width=\"232\" height=\"53\" \/><\/a><figcaption class=\"caption wp-caption-text\"><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.e-junkie.com\/ecom\/gb.php?ii=1566930&amp;cl=23704&amp;c=ib&amp;aff=296720\">learn more<\/a><\/span><\/figcaption><\/figure>\n<p>.<\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;setting low salaries for s corporations&#8220; strategies and secrets to save taxes need help coming up with reasonable s corporation salaries for your clients? or perhaps for your own s corporation? the\u00a0setting low salaries for s corporations\u00a0monograph can help. in &hellip; <a href=\"\/\/www.g005e.com\/smart-tax-strategies-for-setting-low-salaries-for-s-corps\/\">continued<\/a><\/p>\n","protected":false},"author":17,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"class_list":["post-55859","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- this site is optimized with the yoast seo plugin v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>smart tax strategies for setting low salaries for s corps - 卡塔尔世界杯常规比赛时间<\/title>\n<meta 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