Back to homeTax

S-Corp vs. LLC: when the switch actually saves you money

The income threshold that makes electing S-Corp status worth the extra paperwork.

7 min read
S-Corp vs. LLC: when the switch actually saves you money

LLCs are taxed by default as sole proprietorships (single-member) or partnerships (multi-member). All net income flows through and is subject to 15.3% self-employment tax.

When S-Corp election helps: once you can pay yourself a 'reasonable salary' and still have meaningful profit left over, S-Corp status lets you take that excess as a distribution — free of self-employment tax. Most planners draw the line around $50K–$80K of net profit, depending on your industry and salary requirements.

The catch: payroll, an extra tax return ($1,500–$2,500/yr), and reasonable-comp scrutiny from the IRS. Run the numbers — don't elect just because someone said you should.

Book a strategy call today

Talk to a real enrolled agent

Tax strategy and IRS resolution is handled by our enrolled-agent firm, BWEA. Book a confidential call directly with their team.

BWEA — enrolled-agent firm · Free · No obligation