Didn't issue payroll for your S Corp? Here's what to do. | Reasonable Compensation Workaround

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  • Опубліковано 1 лют 2025

КОМЕНТАРІ • 217

  • @sohailsyed2374
    @sohailsyed2374 10 місяців тому +3

    Most the new clients I’ve seen coming to me been doing their Taxes with another preparer for years and never issued themselves a payroll. This can go back as 10 more years. I wonder how aggressively IRS target this situation. Thank you for the great video.

  • @LorinAshWilson
    @LorinAshWilson Рік тому +31

    Thank you so much for this video! It is amazing how many accountants/CPA's do not inform their clients about the nuances of S-Corps. It's also amazing on how few readily available resources their are to go about fixing these things. You rock Navi! --- A fellow accountant/tax preparer/consultant - 2/4 of CPA done.

    • @NaviMarajCPA
      @NaviMarajCPA  Рік тому +4

      Yes - I agree. There is a lot to learn that is not in the tax code, taught in school, on the CPA exam, etc. Currently it’s only learned through working at a firm with other tax professionals who have the experience. Hoping to change that one video at a time. 😉 Congrats on completing 2 parts of your exam.

    • @stacenone1405
      @stacenone1405 11 місяців тому

      Thank you for that so much. Im a stay at home mom who is currently trying to understand all this a little better for my bookkeeping clients while I also study for EA and finish my accounting degree. Getting a full time job to work under someone at the moment to learn all these nuances would be impossible for me and sad for my kids. You have no idea how much these are helping me and answering so many questions that even my tax strategist tries to make confusing on purpose. Ill be signing up for your course soon, these videos are everything I need to be better, I cant imagine how much better the course is. Thank you!!!!@@NaviMarajCPA

    • @LorinAshWilson
      @LorinAshWilson 2 місяці тому

      ⁠@@NaviMarajCPA4/4 passed now 💪🫡 the cpa industry and tax payers need a ton of help. Keep putting out the content. Lots of opportunity all over the place to help a lot of people and businesses.

  • @roberttack3346
    @roberttack3346 Рік тому +12

    I am doing my own S corp taxes this year. I realized I also did not run payroll and had to do this work around. Great video! 😊I fixed it going forward by setting up payroll for myself. I find it challenging but very insightful.

    • @AJ-gz2hd
      @AJ-gz2hd Рік тому +3

      What work around did you use and did you have any penalties? I’m in the same situation as a first year business owner. In the process of preparing my taxes and I’m so confused.

    • @patientlyquiet
      @patientlyquiet 11 місяців тому

      bump AJs question

    • @patientlyquiet
      @patientlyquiet 11 місяців тому

      ​@@AJ-gz2hd same :( did you ever figure out the payroll?

    • @AJ-gz2hd
      @AJ-gz2hd 11 місяців тому

      @@patientlyquiet not yet sadly:( I’m still trying to figure it out

    • @bryanpadilla8591
      @bryanpadilla8591 29 днів тому

      @@AJ-gz2hd Hi, I know this a late comment but did the work around work or did you have issues with the irs. I am in the same situation and now i wondering what I can do in this situation. Unfortunately, I didnt pay myself a salary through payroll and treated myself like i was a self employed and not as an employee to my company. First year business owner btw

  • @BorselinoThadchack
    @BorselinoThadchack Рік тому +2

    love your videos. I couldn't issue payroll for myself from my S-corp because I did not make enough money to do so

  • @malakpsychology378
    @malakpsychology378 10 місяців тому +1

    I am going to need to watch this numerous times. Thank you so much! I wish I could hire you because my CPA didn't even remember that I had my own business. I am also needing to turn a 1099 part-time worker into a W2 employee. I am so lost and don't know how to find time to learn and figure this out. If you work with people in AZ, I would gladly hire you and/or I am open to referrals!

  • @ChristianCA620
    @ChristianCA620 Рік тому +3

    LOVED this video. My client is in this boat and this was a great refresher for me and things to consider! Would have loved for you to show what that did to the business owner taxes in comparison.

  • @evelynkieffer4586
    @evelynkieffer4586 2 роки тому +8

    Yes, I would love to learn about determining reasonable compensation - Thank you for all of your wonderful content!!

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому +1

      Shot that video and uploaded it yesterday, 01.26.23. Check it out!

  • @therjfirm
    @therjfirm Рік тому +6

    Yes, please make a video about what reasonable compensation is or add it to the course as a new lesson.

    • @NaviMarajCPA
      @NaviMarajCPA  Рік тому +1

      How Much To Pay Yourself | Reasonable Compensation Myths
      ua-cam.com/video/8pDD-DzjF4Q/v-deo.html

  • @bnotyet3236
    @bnotyet3236 Рік тому +3

    Yup this is me: didn't do payroll and gots about 40K profit. Your video is spot-on to my situation. Gonna do a late 1099-NEC now. I've subscribed. Luv how you tend to actually reply to most questions. :)

    • @NaviMarajCPA
      @NaviMarajCPA  Рік тому

      Thanks for the sub! Responding to the questions is pretty much impossible but I try to help when I can. Appreciate you observing that though. 👍🏼

    • @ExquisiteBossin
      @ExquisiteBossin Рік тому

      Did you 1099 your full $40k profit to yourself?

    • @bnotyet3236
      @bnotyet3236 Рік тому +1

      @@ExquisiteBossin Not sure what ur asking ... I followed Navi's example in the video. I used TaxAct software for the return and eFile4biz to generate 1099's. The 40K profit was split 25K salary and 15K dividends. IRS accepted the return without issue ...at least not yet :)

    • @andrewpfluger9642
      @andrewpfluger9642 Рік тому

      @@bnotyet3236 were you able to add the note at the top of the 1120S about the late S-Corp election?

    • @bnotyet3236
      @bnotyet3236 Рік тому

      @@andrewpfluger9642 My s-corp election wasn't late ... never said it was. Not doing timely payroll is a very different thing ...

  • @claritycoaching3385
    @claritycoaching3385 Рік тому +2

    Thank you for this helpful video! Even though I'm using a CPA to manage this, I wanted to know my options and be informed about how it's being handled.

  • @orlandozayas
    @orlandozayas 2 місяці тому +1

    Masterful presentation and explanation of all those details. I learned something new today. Thanks Navi.

  • @Isaac-qd6gy
    @Isaac-qd6gy Рік тому +3

    One of the best videos I've seen on this topic, thank you for your wisdom!

  • @martavulpe4942
    @martavulpe4942 2 роки тому +4

    Thank you so much! This just saved me as I figured last year I didn’t do payroll at all! And setting up with gusto for the next. But definitely using this to bypass all the hidden fees 🙌🏻😭👌❤️

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому

      You’re welcome. Glad you found it helpful. 👍🏼

    • @alimahmud6926
      @alimahmud6926 2 роки тому

      Thank God I’m not alone in this😅

  • @starace7
    @starace7 3 місяці тому +1

    Thank you for the lesson. I really like the way you explain these topics. In this video, you mentioned that issuing the 1099 in place of a missed payroll should be a quick fix for one time only. What if the client didn't file taxes for 4 years and didn't do payroll for any of those 4 years? Would you still recommend doing the 1099 fix for all 4 of those years then go back to regular payroll or is there another solution you would recommend in this case?

    • @AllergicToFantasy
      @AllergicToFantasy 12 днів тому

      HI - did you get an answer to your question? I know you did not here, but I am in the same boat and have not been able to find an answer anywhere. Cannot afford a CPA. Appreciate your response. Regards, Elizabeth

  • @WildNFreeFL
    @WildNFreeFL 6 місяців тому +1

    Hello Navi. Thank you so much for the fantastic video. I’m a new small business as of this year. Can you make a video on reasonable compensation? My business partner and I are planning to file as an S corp at the federal level and I’d like to understand the “reasonable compensation” concept better.

    • @catherinebateman1877
      @catherinebateman1877 5 місяців тому +1

      Officer/Owner Compensation should co-inside with corporate revenue. Meaning if your co had gross income of a million dollars and paying yourself $15k is questionable should be closer to $80k as an example. The IRS looks at it like this: Can that officer afford his current living conditions/situation based off 15k? If you live in a home with a large mortgage, how do you pay that mortgage and still eat? Again these are examples.

  • @aquiet30early
    @aquiet30early Рік тому +2

    Helpful video! Do you have an videos on the following: IRS issued SCORP status mid year (let’s say June 2023), effective from Jan 2023. So from Jan to June you paid yourself via distributions (since you didn’t know if your SCORP election would be approved). From July or August to Dec you pay yourself via payroll. How are you penalized or what should be done in this scenario?

  • @andrewbahlman7768
    @andrewbahlman7768 Рік тому +2

    Great video! Do you have videos on how to register with EDD unemployment and dept of revenue? I am unable to set up payroll without these registration numbers and I am not sure how to complete those applications

  • @dgreen617
    @dgreen617 Рік тому +3

    Thank you - this was good information. I have a slightly different scenario I have a question on. I am filing a late s-corp election for THIS year 2023 but have not put myself on the payroll yet, planning on starting with next week's payroll run. I have taken some distributions in past couple of months. Do I need to issue a 1099 for the partial year distributions, before payroll? Or, if I am paying a reasonable compensation for the remainder of the year, can those prior distributions just be marked as such at the end of the year?

  • @A13Promise
    @A13Promise 5 днів тому

    Thank you for this video. If we do 1099 work around, how to categorize the 1099 payment in QB? is it contract labor?

  • @khaledkassem8913
    @khaledkassem8913 Рік тому +2

    Great Video what if the Corp didn’t make any profit do I still have issue w-2 form or 1099-nec to my self it is only can make more losses

  • @victorparraga1693
    @victorparraga1693 2 роки тому +4

    This is great information for sure! I elected my father’s LLC to S-Corp status two weeks ago and have been setting up payroll so these videos have been beyond helpful. By any chance, what advice would you give to someone who’s beginning their journey on taking the CPA?(if any). Side note: I’ve been out of school for two years but have been working in tax for four and been putting off studying for a bit since the busy seasons are pretty demanding. Thank you!

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому +1

      Thanks for the feedback. My I ask…what is your reasoning for obtaining a CPA license? Depending on what your goals are, it may not even be necessary.

    • @victorparraga1693
      @victorparraga1693 2 роки тому +1

      ​@@NaviMarajCPA I started my tax career in public accounting and now work for a law firm doing the same tax compliance work. Eventually, I would like to build and grow my own tax and accounting firm. I just feel that having the CPA would help solidify my knowledge but also look more attractive to potential clients. I think the latter is particularly a big driver for me pursuing the license since the market I'm in (New York City) is competitive.

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому +3

      @victorparrage1693 Ok, it sounds like you're trying to obtain it for the right reasons. I asked because I wanted to point out that if your ultimate goal is to make a certain dollar amount per year, etc., that a CPA license is not necessary. There are plenty examples of EAs or even taxpreparers without any special designation that are very "successful".
      Having said that, accounting is my 2nd career. I originally earned a bachelors degree in Business Management, spent 10 years in the banking industry, then went back to school to obtain my Masters in Accountancy. I'm leaving out a bunch of steps and life events but, trust me, you'll have no problem with the exam. I'm not a wizard and I passed all 4 parts on my first attempt. My advice would be to set a goal for taking each section and stick to it. Start with FAR. In fact, do me a favor and shoot me an email when you've ordered your prep, started studying and scheduled your 1st exam. You've got this.

  • @TavleenKaur-v3v
    @TavleenKaur-v3v 4 місяці тому

    Your videos are great! I find them easy to understand and very helpful. Could you please explain what if my schedule M2 has a big negative balance and what does that mean?

  • @JazzSa
    @JazzSa 7 місяців тому

    Thank you for the video, it clarified a lot for me. I was never advised by my accountant about payroll. Now I have another question regarding the Solo 401k. Since I did not do W2 for 2023 how can I claim the employer portion that I already paid into Fidelity for 2023 at the end of the year. If I cannot claim what are the consequences for overpaying? Thank you so much.

  • @farooq23
    @farooq23 Рік тому +1

    Thanks for sharing your knowledge. Shall the owner issue himself W2 or 1099. i shown myself as a employee of my corporation and take W2 paycheck. Aiming 40% W2 and 60% K!

    • @NaviMarajCPA
      @NaviMarajCPA  Рік тому +1

      Owner is supposed to be on payroll and issued a W-2. This video is covering a temporary work around by issuing a 1099 in lieu of the W2. You can look at my video about reasonable compensation to learn more about how much you should pay yourself.

  • @rosieluxure2195
    @rosieluxure2195 Рік тому

    Excellent video! Thank you for your thorough explanation on this topic. I have been doing my husbands s corp taxes for several years and just when I thought I had mastered the craft, a unique situation presented itself… he opened a new business with partner, elected S corp, and took a loss their first year in business of 60k. (Real estate) this past year was their 2nd year in business and they showed a rather large profit. They hired a book keeper that didn’t really guide them in any direction and they had no idea their profits were so large and hadn’t established payroll for themselves yet. Each shareholder is showing 225k on their K1 as ordinary income. Ouch!!! They didn’t take any distributions and kept that money in the business (rather used it to purchase more land to sell etc) our AGI reflecting on 1040 is now through the roof! Would this “work around” be a good idea for us? Thank you!!!

  • @ExquisiteBossin
    @ExquisiteBossin 2 роки тому +3

    Hello-
    I was almost with you throughout, however I don't understand where the 60,000 of distribution income goes to on the 1040 for the solo s corp owner. Is it combined to add with the 40,000 or is there a separate line to add the 60,000 onto the schedule c

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому +3

      The 1120S will spit out a form called a K-1 that will show the $60,000. The information on the K-1 will then be used to enter on the 1040.

  • @iamkristimoore
    @iamkristimoore 2 роки тому +2

    Thank you Navi! This was a very helpful and informative video!

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому +1

      You’re welcome! Glad it was helpful. 👍🏼

  • @AustinShaffer-m1d
    @AustinShaffer-m1d 2 місяці тому

    Thank you for this video! I watched your late 2553 video also. I am going to file the 2553 Monday. I am wondering if I need to pay payroll taxes (and how) or if I should just go for the 1099 route.

  • @AJH-Construction
    @AJH-Construction 3 місяці тому +1

    Navi, I have a question for you.
    I would really like to file my taxes for this year as an S-Corp. But I haven't set up anything to do that yet. I watched your video on late scorp setup, and I am considering this. Is it something you think I should do or can do? I am just learning about scorp and the benefits. At the same time, if it doesn't make sense or isn't possible, I will just set up the scorp in the normal way effective for next year. This year is just kind of an exception because I made so much and am getting nailed in quarterly taxes and I'm realizing that I am still underpaying as the year comes to an end. I have a tax preparer, but he suggested that I wait until next year and set up the scorp normally. I just wanted your thoughts.
    Thanks,
    Aaron

    • @naomiwoodward1
      @naomiwoodward1 2 місяці тому +1

      Came here to ask the same question… My cpa recommended we still file for Scorp for this tax year and run a payroll for shareholder before end of year with max amount of tax being taken out. Im still wanting to gather more information because my concern is that we had no knowledge of S corp and didn’t run payroll for the entirety of the year. We are just now considering S Corp for the same reason you said and didn’t know of the benefits to us because we are making more money and being taxed heavily as llc.

    • @AJH-Construction
      @AJH-Construction 2 місяці тому +1

      It would be such a benefit this year to get set up as an s corp. However, I have limited knowledge on what to do and it's getting so late in the year. I decided to mail in a standard s corp this week just so I am set up for next year and moving forward. I'm chalking it up to living and learning. Best of luck to you!

  • @UTubePhoenix
    @UTubePhoenix 2 місяці тому

    Great advice on the 1099-NEC!

  • @SqueaksUofA
    @SqueaksUofA Рік тому +1

    Quick question, why would a late 1099 be preferred in this situation over a simple Backpay to cover reasonable compensation from years past?

  • @Jay-K-db9io
    @Jay-K-db9io Рік тому +2

    Won't the IRS reclassify all 1099 payments made to S Corp owners as W-2 wages? and at the time of discovery will have to pay late filing and late payment penalties?

    • @NaviMarajCPA
      @NaviMarajCPA  Рік тому

      This is a workaround and the idea is to get on payroll and do things properly immediately after.

  • @ianaishchuk7146
    @ianaishchuk7146 11 місяців тому

    Thank you for the video. What would we show in shedule K - QBI for 1099s (if anything)?
    Taxact put it to W-2 wages, but that's wrong

  • @alishasapproach
    @alishasapproach 11 місяців тому

    Thank you so much for this info!! Dealing with the same thing. I did a w2 instead of a 1099 - is this fine for this situation?

  • @caramelkizez
    @caramelkizez Рік тому +1

    Thanks for dropping valuable gems❤

  • @diliaperez5663
    @diliaperez5663 11 місяців тому

    Please do the reasonable compensation video. Thank you for your work

  • @dross0123
    @dross0123 Рік тому +1

    Will I miss out on the savings an S-corp offers issuing the 1099 versus the W2 then?

    • @scentilatingone2148
      @scentilatingone2148 Рік тому

      Pretty sure you'll lose the tax savings but you books will look right and the irs doesn't care because they get their money. The state may get pissed.

    • @calvinlipscomb3652
      @calvinlipscomb3652 Рік тому

      No you will not.

    • @dross0123
      @dross0123 Рік тому

      @@calvinlipscomb3652 How not?

    • @calvinlipscomb3652
      @calvinlipscomb3652 Рік тому

      Speak with your tax advisors. Or even contact Navi. The work around can provide the same savings if done correctly. Your specific tax situation is important to know to provide the hard answer you want.

  • @aidadavalos1045
    @aidadavalos1045 Рік тому +2

    Navi, thank you for this great resource. I just want to clarify with an example. If my business made $6k in profit and I didn't take any distributions then I don't need to worry about filing a 1099-NEC? Also, as you can see my profit is so little that I want to revoke my S-Corp in 2023. Any additional requirements for 2023? Meaning, do I need to still file a form 1120-S for 2023 even if I revoke the S Corp status? and do I need to pay payroll? Thank you in advance for your help!

    • @NaviMarajCPA
      @NaviMarajCPA  Рік тому +1

      Correct, no 1099-NEC for 2022. Here is a great resource for revoking S Corp election:
      www.llcuniversity.com/irs/llc-revoke-s-corp-election/

  • @AudreyJames
    @AudreyJames 10 місяців тому

    this information was very helpful. How do I show the distribution income on personal taxes? Also since we're showing income via 1099-nec, do I only file as a sole-prop on personal taxes or still use the s corp's information as my business entity?

  • @calimcclung3499
    @calimcclung3499 11 місяців тому +1

    We were running in the red most of the year. So never got around to paying the office/owner. We use ADP and in January I was able to issue a retroactive W2. But the amount was too low for reasonable compensation. Does it make sense to issue a corrected W2? Or is the 1099 nec still your preference? This is a new S-corp and the officer is now on payroll for 2024.

    • @unctcinemaone
      @unctcinemaone 4 місяці тому

      What you do ? I’m in the same problem

  • @rchsuccesspartnersllc155
    @rchsuccesspartnersllc155 Рік тому

    Thank you. Quick Question. If I took distributions, can I go back and re-build the accountable plan to Debit the expense accounts and credit the owner's distrib account used to book the distribution?

  • @venkatramachandran2912
    @venkatramachandran2912 Рік тому +2

    Navi, Here is the thing...Until December 31 2021, I was owning Partnership. Sent a form 2553 and became S corp effective Jan 1 2022. CPA forgot about the change and forgot to advice me to issue salary or 1099. I had a heart attack and went through bypass. So, for 7 months, didn't focus much on accounting aspect. Hence, CPA filed 2022 tax return income gained through partnership in 1040. IRS sent a mail in June 2023 that I should file s-corp and not partnership. CPA asked me to request for S-corp revocation effective Jan 1 2022. IRS said they cannot do more than 75 days. Now, I have to file s-corp tax return and amend 1040 return. The only issue I feel is that I didnt pay salary for myself. Whats your advice?

    • @Fetch94
      @Fetch94 Рік тому +1

      Probably need to contact his company directly

  • @pinklauriesue9292
    @pinklauriesue9292 Рік тому

    Hi...I really enjoyed this video. I learned a lot and things started to "click" (I've been watching a lot of videos!) I have a question... I am helping someone with their taxes...They haven't filed taxes in several years...Their previous tax preparer made them a corporation and then an S-corp. The only problem is that they did not make sure this truck driver understood the rules and requirements for being an S-corp, much less stress the importance of making sure that he follow "the rules" for filing as an S-corp (ie. payroll, w-2s, reasonable compensation, complete separation of personal and business expenses...). I was thinking that I would use this workaround with the 1099-NEC for the current and previous taxes that need to be filed...and send them in all at the same time (as a big group/ batch, ...you know?). I was also thinking that I could write a note to the IRS explaining that He was setting up the proper system for payroll and would begin implementation...A.S.A.P ... But how do you suggest I handle the unemployment taxes and other things that you mentioned had not been paid through the workaround? I want to make it right with the IRS and the State agency by covering all the taxes owed in someway or another. I hope I was able to explain that in a way that makes sense... Thank you for your time. I really enjoy your content.

  • @CH-mp8eu
    @CH-mp8eu 9 місяців тому

    OK. So I have a couple of questions.
    1) Why eliminate all QBI if one does this method? It seems that "income" from the 1099 would not qualify as QBI because it would have been "amounts received as reasonable compensation" or "W-2 income" if the filer had properly done payroll and claimed their salary as compensation or wages. So for sure the amount reported on the 1099 on the individual income should not get a QBI deduction. However, the amount taken as profit from the distribution on the K-1 should fall under the definition of QBI (if one meets all other requirements to qualify). Correct?
    2) What is your position on claiming the payroll tax deduction on line 12 of the 1120S? The filer didn't pay the payroll tax in the form of "payroll" throughout the tax year, but essentially did the same thing when paying both the employer and employee portions of the tax when filing the 1099, correct? So it seems the filer would be entitled to this deduction on the 1120?

  • @BDanhardt
    @BDanhardt 2 місяці тому

    @Navi, if we are still in current year but am in the situation described in the video, in your opinion is this option still the best workaround or should I go through formal payroll

  • @mekymoney
    @mekymoney 10 місяців тому

    As follows CPA, this is a great fix, but it wouldn't report the income to the shareholder as wages. This will probably trigger an Audit since the corporation didn't file any payroll reports. The officer compensation flows on the K1. Probably, add it under professional services or other deductions. Thanks!

  • @coralcabrera
    @coralcabrera Рік тому +1

    This is a GREAT video, so informative. Thank you so much!

  • @millyalvayero2900
    @millyalvayero2900 Рік тому +2

    What about when a company is fairly new and can’t afford to pay an officer ? Is it okay under these circumstances to not take a salary?

  • @TeresaFlores-e5k
    @TeresaFlores-e5k 4 дні тому

    I have payroll for 2 employees but did not pay myself from this business. I pay myself from another business. Previous accountants have never had me add myself on payroll... will I be ok or do I NEED to pay myself as officer?

  • @sofiazapata5556
    @sofiazapata5556 2 роки тому +2

    What happen with the 60k distribution, the s-corp will issue a k-1?, so the owner will have a 1099-nec and a k-1 as well?

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому +1

      That’s exactly what will happen. 👍🏼

  • @ericalouie4548
    @ericalouie4548 7 місяців тому

    Helpful, amazing, enlightening, amazing, thanks much!

  • @TechnobunnY
    @TechnobunnY Місяць тому

    Hi Navi, Thanks for the video. Can you please help with accounting entry for S-corp monthly distribution by shareholders ? It is not payroll just shareholders are withdrawing monthly fixed amount.

  • @shoaibahmed81
    @shoaibahmed81 Рік тому

    you don't take QBI deduction on your individual return because you already took that on 1120s? is that correct. Great video by the way

  • @danielscott1409
    @danielscott1409 Рік тому

    This is Fantastic, thanks Navi! Question: if I leave all the money in the company, then next year I pay a salary and distributions, then next year I'll have salary income on my personal return and a salary expense on the S corp return. If the s corp has no revenue next year but will have the salary expense, will I be able to take a loss from the s corp onto my personal return to offset the salary income on my personal return? Otherwise I'd be paying tax on that income twice: once in the year the s corp earned it and once in the year the salary was paid.

  • @ParagPandit
    @ParagPandit Рік тому +1

    Navi, I made SCorp election and paid myself as an employee. WA state rejected my SUI quarterly report telling not to pay SUI or include member of LLC in the quarterly report. After that I started the process to get back SUI, PFML, Workers Comp. refunds. Will I still be good with IRS w.r.t. my SCorp status?

    • @NaviMarajCPA
      @NaviMarajCPA  Рік тому +1

      Yea, you should be. You’ll still have to pay FUTA (federal unemployment tax) so just keep that in mind.

  • @tekstyle38
    @tekstyle38 10 місяців тому

    is there a reason why taking the 199a deduction is a bad idea with this work around? and also how is the payroll taxes reflected and accounted for when we do this 1099-NEC alternative to proper payroll?

  • @thespencerowen
    @thespencerowen Рік тому

    This explains exactly where I am at. Thanks for this video

  • @JC-slammedaf
    @JC-slammedaf 11 місяців тому

    Hey, great vid, i have a question I have searched the entire internet and there is nothing talked about it, hopefully you might be able to 🤞 I have an llc taxed as s corp, me and my partner are the only two shareholders. She is the only shareholder-employee of the llc, i do nothing and therefore im not an employee . Since, im not an employee i do not have to have a reasonable salary, but as a shareholder how can i pay myself my share percentage of ownership ? Lets say shes 70% and im 30% owners, how do i pull out my 30% of available profit( distribution)when im not an employee? Do i simply take out a distribution? I have not found a single video about how non employee shareholders pay themselves maybe this would be a great video idea. Thanks 🙏

  • @ISPME
    @ISPME Рік тому +1

    In this scenario, when the single LLC shareholder issues a 1099 for reasonable income, is business mileage deducted on schedule C, when the LLC does not own the car?

    • @ExquisiteBossin
      @ExquisiteBossin Рік тому

      Great question I would like to know as well. Do we take deductions via the business or via pass through on the schedule c

  • @ChadOAllen
    @ChadOAllen 2 роки тому +1

    when you state pay yourself in the context of being an s-corp you mean as the owner you are a w2 employee of the s-corp correct? If taking withdraws that are separate from the w2 salary it is taken as 1099-nec from the company correct?

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому +1

      In this particular video, yes, I am saying "yourself" is the officer/owner/shareholder of the S Corporation. Your compensation should be paid via payroll and on a W-2. This video discusses a temporary workaround. The distributions can be taken in many ways such as a check, online banking transfer, etc. You would not issue yourself a 1099-NEC for the distributions (even when using this workaround). I created a video called How to Pay Yourself with an LLC. Watch that video - it covers this for S Corporations as well.

  • @thuy-tienle860
    @thuy-tienle860 Рік тому

    Navi, thanks for the video. If an LLC taxed as an S corp is not making any money, not making distribution or paying payrolls to its officers, does it still have to file a quarterly 941? Thank you.

  • @thepujats6889
    @thepujats6889 Рік тому +1

    Navi, Thank you very much for the great video! Can I ask a quick Q? I made the S Corp Election on my LLC last year, and my business operated with a loss for 2022. I did pay some personal expenses with business funds simply because it seemed unreasonable and financially a silly decision to set up a payroll service as we would end up losing more money. The numbers are super small - 10k income, 12k expenses and 3k is personal expenses recorded as owner's pay & personal bills in Quickbooks. I guess that means I took a 3k distribution, but really - would IRS go after me for such small numbers plus seeing my business operated with a loss??
    Also, do you have any content on S corp election revocation? Thinking of ticking the box in 1120S because it doesn't make sense for my LLC to be an S corp if it can't afford it. I do realize that I would not be able to re-elect for 5 years.

    • @teamjoniga2120
      @teamjoniga2120 Рік тому

      May I ask what did u do? I’m on the same boat.

    • @kellyborek1
      @kellyborek1 9 місяців тому

      Did you ever get an answer for this? What did you do? I would also like to revoke it as it is more trouble than it’s worth with the profits we are now making since originally electing it, have taken a big nosedive due to change in circumstances. But not sure how to get out of it now agh

  • @tbjasun
    @tbjasun Рік тому

    I am grasping this idea pretty well, but I am confused as to why doing this way would mean to zero out the QBID value? Once the amount makes it to my 1040 for personal return, wouldn't I still be able to calculate the QBI deduction and claim that? If not, why?

    • @ericwilson2632
      @ericwilson2632 Рік тому

      No because you suppose to be reporting that 1099 NEC as officer salery but now reporting it as self employed income... How you going to screw up by not taking payroll then turn around and take a benifits for qbi for self employment 😂😂😂😂
      That is why YOU should not do your own taxes😂😂😂🎉

    • @tbjasun
      @tbjasun 9 місяців тому

      @@ericwilson2632 it turns out I did get it right, and filed with the side I did for personal 1040 with 1099. And it turns out I'm within the 530 exemption rule as I can stay 1099 as S-corp due to my industry, as it is well over 25% 1099 workers.

  • @alimahmud6926
    @alimahmud6926 2 роки тому +1

    I have elected s Corp in December 2022. I have not w2 for myself last year. My question is when should do 1099? I’m planning to do my taxes in March. Is it ok to do it then?

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому

      The 1099-NEC is due January 31 so if you want to avoid a possible penalty, you should issue the 1099 prior to 01/31.

  • @power-reconcile
    @power-reconcile 16 днів тому

    Thanks for sharing, nice video!

  • @enriquejustiniani2472
    @enriquejustiniani2472 11 місяців тому

    Hi, what would you do with an ITIN Shareholder if they're not supposed to put themselves on payroll (W2)? Technically if an individual ITIN holder who is a US resident can be an S Corp shareholder, so what would be the right way for this person to pay themselves? 1099NEC them every time? Only distributions? Do all shareholders have to be on salary? I can't seem to find an answer to this.

  • @IrinaAnthony
    @IrinaAnthony 7 місяців тому

    If you start mid year, can you do both, 1099NEC first half of the year and W-2 for the other half?

  • @IntegrityHVAC-b6x
    @IntegrityHVAC-b6x 4 місяці тому

    So, once you issue the 1099 nec are you withholding the state and federal tax or is that something that will be withheld on the 1040 once that form is completed?

  • @sheepfarmer7548
    @sheepfarmer7548 Рік тому +1

    Isn’t the K1’s sufficient enough as pass through income into the shareholders 1040 returns?

    • @kimberlydixon3986
      @kimberlydixon3986 Рік тому

      I was going to ask the same thing here. Hopefully he replies 😊

  • @januaryjones8804
    @januaryjones8804 Рік тому

    I am a realtor and was issued a 1099-NEC for my S-Corp, but I failed to get on payroll in 2023. Will issuing the 1099-NEC to myself work for me, so it reduces my personal tax return tax liability? Then show distribution on Schedule M-2?

  • @mimimath7619
    @mimimath7619 Місяць тому

    Hello, I have a question? do we file 1099 NEC before file S-corp or we can file it together while file s corp?

  • @WalkingSwole
    @WalkingSwole 2 роки тому +2

    I think you should have clarified or at least alluded that even if you don't take a distribution (or pay yourself) your corporations profits will still pass through to your personal tax return and will be taxed. I think some folks may think that taking or not taking a distribution is what equates to taxes....and that is not the case...my CPA had to correct me on this as well..I used to think if I just don't take a distribution (i.e. leave the money in the business) I wont pay taxes on it until its actually distributed.

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому +2

      I understand. It's challenging trying to cover things outside of the main topic of the video. Seems like you now understand the concept of a pass through entity but for anyone reading this comment who wants to better understand this, I created a video called "How S Corp Taxes Work" which can be found here: ua-cam.com/video/BAhAwaAQWGw/v-deo.html

  • @Praise24.7-OK
    @Praise24.7-OK 10 місяців тому

    What happens if as an SCorp, both shareholders have loaned the company a lot of money and draws are being made to pay back on that loan? Is that loan repayment amount to be placed on a 1099NEC? I know what is taxed is the interest rate only.

  • @casillashouse1
    @casillashouse1 Рік тому

    Great content. My wife is a dentist and she will receive 1099s from the 2 dental offices she works at. She is also a S - Corp for tax year 2023 and has not taken any reasonable compensation via payroll thus far. Should she keep doing this throughout 2023 based on the fact that she will be getting 2 1099s anyways? Or is there something else she may be doing to avoid being assessed a penalty by the IRS?

    • @calvinlipscomb3652
      @calvinlipscomb3652 Рік тому

      You need to pay a tax consultant. You have major problems brewing.

  • @juanaallen5885
    @juanaallen5885 Рік тому

    What about if your tax preparer created a C-Corp for you and you didn’t know. It was a partnership LLC and just file taxes with a schedule C. This was a LLC where the spouses were the partners.

  • @AmorFatiMoto
    @AmorFatiMoto Рік тому +1

    What if your company is still a start up and you haven't taken a pay check or taken a distributions because you are still building the company?

  • @basemandog
    @basemandog 5 місяців тому

    This is a legitimately helpful video

  • @goodbye2yooh
    @goodbye2yooh Рік тому

    Hi Navi! I'm new to your channel. My husband and I started an LLC and filed for S Corp election. We were approved for the S Corp election by the IRS. We just started our business and are not profiting much each month. Are we still required to pay ourselves payroll although we just started making a profit? Or will we be required to withdraw money when we file our taxes?

  • @SuperSimpleSauppe
    @SuperSimpleSauppe 4 місяці тому

    Thanks for sharing! we subscribed!

  • @GlobalMindsetUniversity
    @GlobalMindsetUniversity Рік тому +1

    MashaAllah ❤ This was awesome 💯

  • @stevebutter3k
    @stevebutter3k Рік тому

    What happens if I have an S corp and the only income was from capital gains but I didn't pay myself a salary or distributions. How does that work? And can I still deduct the expenses from the purchase of the car for the business using section179?

  • @kjjax1725
    @kjjax1725 2 роки тому +1

    For an S-Corp, is it possible to take a distribution in the current year (2023) but apply it to the tax return being filed for the prior year?

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому

      That doesn't seem appropriate but I don't know all of the facts. In general, you put the distribution on the tax return in the year which you actually took the distribution.

    • @kjjax1725
      @kjjax1725 2 роки тому

      Thanks! I am just new it and neglected to do it.

  • @perretti
    @perretti 10 місяців тому +2

    Skip to 5:20. Chit chat before that

  • @efrainanaya5671
    @efrainanaya5671 2 роки тому +1

    Can you show us how they should be reported on the shareholders K-1?

    • @NaviMarajCPA
      @NaviMarajCPA  2 роки тому

      Off the top of my head, the K-1 should look the same as if you ran actual payroll. No need to do any overrides or changes.

  • @asimrehman6036
    @asimrehman6036 10 місяців тому

    So same situation here. As a S Corp didn't run any payroll but took distributions. Married filing jointly and my spouse does have W2 wages to report. Is that ok or do you still recommend the 1099 workaround.

  • @Carmaniabanania
    @Carmaniabanania Рік тому

    What if I ran payroll for too low. So I have a w-2 for 1750.00 but I had 7000 in profits as it came in at the very end?? I didn't know that I would get a last minute gig so I didn't run payroll. Do these small amounts matter?

  • @jp7g229
    @jp7g229 9 місяців тому

    How a about i have not received approval letter for s corp(2553) from irs. And then get the letter in late of the tax year or even at the end. Some suggested start payroll as soon as you submit the form 2553, some said need to wait for approval letter first...and even their accountants need to see the approval letter before starting it.
    Also, when you receive the approval at the end of the year. And you follow others not to start payroll until then. So can we start payroll as soon as we get the approvals and make bigger payments to cover the previous quarters?

  • @rika8807
    @rika8807 Рік тому

    Hello!
    I know it's 2024, but in this situation. However, I did the owner draw biweekly for self pay under LLC sole prop. I realized my gross income is >100,000 and I am filing S Corp entity for 2023 after looking at my income. So, what so I do??? Because I did draw money for income biweekly. Thank you in advance

  • @ShawnValesStudio
    @ShawnValesStudio 8 місяців тому

    Do i have to issue payroll if my business recorded a loss for the entire first year of business? Im struggling to understand how to pay myself a salary if I actually lost money, even before deductions.

  • @IgorDutchyn
    @IgorDutchyn Рік тому

    Would it make more sense to pay myself from C corp through my s corp? Like let's say that I don't want to get myself into high tax bracket and want to keep money in my c corp for future business investments and have the benefits of S corporation at the same time and I'm not not sure how to keep money in S corporation at the same time plus I don't want business property sale gain tax to pass on my personal tax and raising my total income. What should I do? As I've been self employed as S corp for a while and starting to grow my business now.

  • @HaroldWibbels
    @HaroldWibbels 11 місяців тому

    Small company, in 2020 was the last year I took a pay check. Being on social security I just started liveing on that. I didn't know I had to pay my self. So now I'm 3 years , how can I get this fixed

  • @JoannaApplegate
    @JoannaApplegate Рік тому

    You’re awesome for this! Thank you!

  • @manuvns
    @manuvns Рік тому

    When should i begin my payroll/ begin paying myself if my customer is paying me net 45 from invoice date ?

  • @Phree_Muzik
    @Phree_Muzik 7 місяців тому

    So are you saying if we didnt pay the owner or the employees or everyone

  • @blinktransport4903
    @blinktransport4903 Рік тому

    Hi, I got elected as S corp in September 2023 to be taxed as S corp for 2023 . I didn’t know that I have to do payroll and now we are in January. So should I just issue a 1099 for my self for 2023 and Pay payroll taxes or what should I do? Much appreciate your advice.

  • @ew9373
    @ew9373 Рік тому

    Navi, you're awesome.

  • @jhoniikemp
    @jhoniikemp Рік тому

    Since the income will be reported on the 1099-NEC do we still generate K1s?

  • @scentilatingone2148
    @scentilatingone2148 Рік тому +1

    Dont you still pay the self employment taxes on the 1099 income? It doesnt save any taxes.

  • @ExquisiteBossin
    @ExquisiteBossin Рік тому

    Hello Navi-
    In my scenario my business also has other I.C. it distributes 1099 out too. Would I be okay doing it in such a case where I don't elect for distributions to the business. But rather if the business say makes 100k- and I 1099 $70k of that. Can I use the $30k balance to 1099 myself as a solo s Corp owner.

  • @rathegod4971
    @rathegod4971 9 місяців тому

    How does this work in conjunction with your retirement accounts?