Ask HN: How do I manage the profit of a successful website?

214 points by Asking__HN ↗ HN
Some time ago, I started a subscription-based website that has slowly gained momentum and revenue. Currently, my monthly recurring revenue from this site is about $45k USD per month. I’m taking ~$14k/mo salary (which is far more than enough for my needs) and I’m paying one other dev part time about ~$6k/mo. My other expenses to keep it up and running are only ~$2k/mo. That leaves quite a bit leftover and I don’t know what I’m supposed to do with it. I have no desire to expand the operation for many reasons. I’m perfectly happy working on it full time myself and don’t want to change anything. My question is what am I supposed to do with that profit? Claim it all myself as income? Let it accumulate in the business account? The company is formed as an LLC and I am based in the US, for reference.

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I am not an accountant, I am not an investment advisor, I am not in the USA. Here are my (random) thoughts.

Extract half for yourself. Invest half of that in stocks and share, put the other half into a pension fund.

The half that's in the business, keep 1/3 as liquid assets, invest the remainder.

Buy advice from a decent investment advisor, pay a proper accountant, put the money to work.

Others will probably respond here with radically different suggestions and tell you why all the above is dangerously wrong, so above all, be aware that you are taking free advice from random people on the internet. It's probably worth what you're paying for it.

You should engage the services of an accountant who will advise you the most tax efficient way of managing your money. A good accountant will save you multiple times what he/she charges you in fees.

I'm in the UK, so can't really advise in your case, but here you can invest £40k in a pension fund per year as a business expense.

This is great advice. There are provisions to allow you to set aside a little over $50K per person under some circumstances (and as the business owner, you have a lot of influence over whether those circumstances apply). If you managed to employ a spouse or family member, you could put away substantial sums for the future in case the fortunes of the site turn downward.

Kudos on the decision of “this is great the way it is”; just make sure you’re stacking firewood for the winter. (Contact the advisor soon, so you might be able to make a 2021 retirement contribution before the filing deadline.)

Specifically ask your advisor is there’s a way you can make these contributions under Roth treatment and what their advise is there. Personally, I’m shooting to have at least 30% of my retirement investments at retirement be Roth so I can control some of my tax exposure then (and I don’t expect taxes to go down in the next 10 years), but if you’re paying for pro advice to your specific situation, pay attention to it not an internet comment based on a few hundred words of unrelated context.

Invest the extra cash, let the money do the work for you.
Doing investments inside the company may or may not make sense. If the company ever has any legal troubles, those company investments could be in danger. Again, as has already been mentioned here: talk to a accountant and/or tax advisor.
If you have it as an LLC, any profits will pass through to you through your schedule C, and you will be taxed at regular income tax rates. Your accountant will help. But tax optimization can REALLY matter, and as a small business you have massive opportunities to very legally and ethically optimize your business and tax.

Top of mind, what you should really consider is: a) setting up a 401K under the business to shelter some of the income tax free (you can also contribute a significant portion of profit tax free.) Vanguard and Fidelity have no cost single member LLC 401ks that are super simple to set up.

b) thinking of your strategy to invest in this business, or grow another one. Because any expenses are deductible, this is like having ~30% off any business investments courtesy of the federal government.

c) relative to a) above, is if you have a spouse, employ him / her in the business to the extent that you maximize their 401k contribution. (I did this for my spouse and even at $18K a year compounding the 401k has $300K bucks in it!) Again, a small business accountant will be super familiar with how this works.

I don't think the spirit of the question was "how do I avoid paying taxes", but more along the lines of "what the hell do I do with all this money I don't need?".

I would suggest giving it to charity, OP. My mother always said even poor folks should be giving at least 15% of their income to charity, but if you have more than you need, no reason not to increase that number.

Because money is fungible, you can pay more tax or you can give more to charity. The answer is very pertinent because of this
Sadly, many charities are borderline fraudulent. Always ask what their administration fee is. I remember getting a call on Memorial Day asking for donations to veterans. I asked what the administration fee was and he said 90%. I said, "No, I mean what do you take to process these payments and make the calls?" He repeated, "90%." I was floored.

Anyway, to answer the OP's question, you need to save at least some of it. Just because you are making money now doesn't mean you will make it in the future. Plan for a life-changing event where you are unable to make money, or even worse, you are reliant on others to take care of you. Best to have something stored away, preferably an appreciating liquid asset so you can get to it fairly quickly.

You need look no further than the amount of $ given to San Francisco charities to help the homeless and actual results on the ground.
Administration fee is less important than overall impact, which I assume is what people who worry about overhead actually care about. There are plenty of evaluators that skip worrying about overhead and get to them meat of the issue, how much does this charity help per dollar.
What's the difference? What portion of your dollar is neither "help" nor "overhead"?
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The impact of the dollar changes depending on what you spend it on. If you want to help veterans there are tons of ways to do that ranging from mental health outreach, to political action, to just giving them money. You can figure out which organization has the most impact per dollar and donate there. Handing out money to veterans might have extremely low overhead since it can be done by a single person mailing out checks, but that doesn't mean it's the most effective way to help.
If any company takes 90% for administration, it's a scam, no if's and's or but's. That's actually a net negative impact because it gives people pause when donating to charities.
Although 90% is very high, it does take some money to figure out how to allocate the rest of the money. Spending 100k on a study on how best to allocate the remaining 400k but spending it twice as well results in a 20% administration fee but more good done.
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It was obvious OP didn't know simple facts about taxes and income... based on his/her post. Getting that right is more important for the longterm and I think the parent was on point.
It's unethetical to pay taxes if you're American. Have you seen what they do with that money?
It's good to donate a percent to a charity (I think charities where you personally know people working for them are best). It's also very important to make sure you have money set aside for retirement or emergencies (even if you have a surplus). You may have children, your parents may need care, your small business may be disrupted, and it's good to have something to fall-back on or use if you need a runway or to invest some money into a new business.
Super helpful reply, thank you.
Super helpful. I didn’t know about individual 401k’s.

Thank you!

You in particular should also benefit greatly from a SEP IRA. Expensive to run but lets you sock away much much more.
Actually Solo 401k lets you put away just as much if not more, and has a Roth option. But both are worth considering for sure.
What's expensive about running a SEP IRA? Are you referring to the fact you have to contribute to an employee's IRA as well as your own?
I had to jump through hoops and pay a specialized firm to administer. Maybe it no longer applies?
I can’t say what happened, but SEP was always the simpler, cheaper option, nearly DIY compared to a proper 401k.
Both are basically plug and play now with places like fidelity or vanguard. Zero admin fee for mine.
Seconded on no cost with at least Fidelity. They start having reporting requirements at $250K of assets. They are also something of a pain to close if you have multiple participants.
This is very solid advice.

I would only add that you should consider maxing out your Roth IRA contribution every year (6k USD per year), particularly if you are young. You use post tax dollars to fund your Roth IRA, but all of the funds in your Roth IRA, including all gains, are tax free when you retire.

the GP's 14k a month salary would put them above Roth IRA income limits. The only option is a backdoor Roth IRA contribution.
Thanks to absurd tax laws, they won’t qualify for roth IRA. I’m in the same boat, have to look at backdoor, but does draw some heat and attention of the IRS doing back doors.
AFAIK, backdoors are a non-issue with the IRS so long as the paperwork is done correctly.

Do, do, do read up on "pro-rata" considerations because the regular->Roth conversion of post-tax contributions is definitely not tax-free if you have any other pre-tax dollars sitting about in any IRA.

I’m also a solo LLC business owner. Open up a SEP (assuming you plan on having w2 employees) else open a individual 401k (can’t have employees). Allows you to contribute significantly more to a personal retirement account. Quick back of the napkin math with a SEP you should be able to stash away around $31,000 into retirement annually assuming you pay yourself $168,000.

Second, buy yourself work equipment (write offs). Buy that top of the line new MacBoom Pro and ultrawide monitor. These are business expenses and write offs, but still assets.

Finally, open up a health savings account and stash as much as the limit allows (it’s not a lot), but better than nothing. Also tax free in.

This is not good advice. If you set things up correctly you should set it up as an s-corp to maximize your tax savings.

If you have an s-corp, you won’t have to pay self employment tax, which is 15% on all of your profit and all of your salary if you just stay an LLC without an s-corp election.

With an s-corp you are advised to pay yourself a reasonable salary as a w2. That salary is the only thing you will need to pay that self employment tax on. That salary should be as low as you can justify. Here is info from the IRS about how to go about calculating that.. https://www.irs.gov/pub/irs-news/fs-08-25.pdf

I would imagine you could easily justify $50k-$75k as your salary, but you’d have to put the time in to calculate it.

If you were to do this based on $54k a month, you are saving about $90k a year on your taxes. The less you pay yourself a w2 the more you save.

If you set up like this, which is the way you will save the most on your taxes, then the amount you can contribute to your retirement account, ie solo 401k for you in this situation is approximately 50% of your w2 income because how much you can contribute is tied to your salary. For a $75,000 salary that max you can contribute is $38,250. Sure feel free to put that into your Solo 401k.

But that should be an after thought to saving the 15% self employment tax.

By putting money into a 401k it is not tax free only tax deferred, this means you will pay taxes on it eventually. If you think you may make more in retirement than you are now it makes this deal way less sweet. I know I’m planing on making more then.

Also, hiring a spouse is again a terrible idea here, because you are going to then pay 15% self employment tax between the two of you. 7.5% each.

Sure if you are an LLC and didn’t take your s-corp election then this makes sense. But if you did, hiring your spouse will be an extra 15% tax on his/her salary, since all of your profits won’t have that 15% tax on them.

And for what reason.. so you can put it into a tax deferred account you will need to pay taxes on eventually.

The very first thing you do when you start to make real profit is to take an s-corp election. There isn’t even an argument to this.

Telling the poster to do anything beyond taking a s-corp election first is doing him a huge disservice and costing him around $90k a year.

I don't think this is correct. The 15% or so self employment tax is only for the first 147k income (2022). The rest is more like 3%.
How about donating to charity? If you don't need the money, there are people in the world who are struggling to get clean water.

Spend some time to verify that your money goes to a good cause and not to scammers.

You could start by donating to a local sports team to buy equipment to those who can't afford if, for example. Then go see their games to see what you've accomplished.

Donating excess profit (from self-run business and/or employment) to local non-profits/small organizations is the single most satisfying thing I've ever done. Not only does it feel great to donate the funds to them, but to be able to afterwards tell the change you're able to help them achieve is invaluable.
Do you have any advice on finding/selecting the right charities? Each year I give away a portion of my salary but always struggle to find good charities to give to. Perhaps I am overthinking it, but any tips on this would be appreciated.
Find some charities that interest you then hit up a site like https://www.charitynavigator.org/ and see if they are in the database, if they are see how they are rated, make sure they aren't spending 95% of what they raise on salaries and advertising expenses, etc.
> Do you have any advice on finding/selecting the right charities

I don't donate to international/national organizations but local ones, or even local businesses I like but who struggle with something. My tip for finding those is to participate in the local business/events landscape in your province/city/neighborhood, and talk to people.

Yep. Always fun to sponsor a kids sports team and get your logo on the jerseys. :)
This. But I'd say don't just donate the whole sum. Talk to whatever accountant you find about creating a foundation and building an endowment. At $20k+ per month in seed you'll quickly ramp up to millions of dollars in the endowment and can build a foundaton that runs in perpetuity to enrich the lives of a lot of people less fortunate than you.
If you want, you can also arrange things as "sponsorships" of various things for the nonprofits you support, which may allow them to be considered a business expense, saving you that money on taxes (last I checked, LLCs don't get tax deductions for charitable donations).

If your company's name is on the jersey of the Little League team, for example, it's an "advertising" expense, and the team gets jerseys.

What does the site do out of curiosity.
The site makes money. /s

I highly doubt, nor expect, the OP to divulge the information you're asking for. Would you welcome 100's of new entry copy cat competitors?

In addition the OP is using a throwaway account. And nothing in their bio. So i assume they want privacy.

However if anyone is curious about other people making this much per month and what they are doing check out the indiehackers website.

Ignore any advice you read here or elsewhere.

Find a dedicated small business accountant and explain your situation and your desires.

Don't ignore this though.
Get a financial advisor. I have a friend that was in a similar situation as you. His advisor got him buying rural city tax free municipal bonds, paying in the range of 7%. Such an investment pays 7% interest annually, with a lump sum payment one month a year. His advisor got him with one such bond paying the lump sum for each month of the year. Once he was setup with over $140K per year, tax free, with a termination something like 27 years in the future... he started training his favorite nephew how to be his competition. Last I spoke with him, they'd both graduated mentoring two of the nephew's daughters.
The HN audience, friendly as it is, is probably not your best advisor on these matters.

Your accountant or tax adviser should have advised you about this ages ago. Either improve communication with your current accountant or fire him and get a new one able to properly answer this question.

A million times this. Some randoms on a website are the last people you want to take financial advice from, especially when that financial advice could potentially lead to a very hefty tax bill and/or criminal charges.
Baloney. You need to know what to ask your accountant for. That's why it is useful asking on HN.
A competent account, with the information OP gave and a little more, can give OP the best advice for their situation in their city/state/country.
One may not have the parents/friends/family to teach them how to know who a competent accountant is (or worse, a nefarious one). It is impractical to spend a lot of time interviewing many professionals, so forums can provide a quick way to cut through some noise.

Obviously, different forums are helpful for different things. But I would do both, utilize the power of the internet community and the services of a professional.

Finding a competent accountant might be easier said than done.
Dumb advice. Tons of people here have been in the exact same position and the advice given is super standard.
Except for the fact that there are more than just federal tax laws and OP needs to talk to a professional.
You have to know at least some things yourself when talking to an accountant or tax adviser. When I was looking for a CPA, I met with several with good reputations before deciding on one. What I found was that all but one was deficient in some of their knowledge when it came to my specific situation, despite all of them having years of experience in small business accounting. One gave me outright illegal advice as a "tax optimization" strategy. So I would say it's essential for the business owner to have some knowledge before going to meet a financial professional (or any other kind of professional, really).
You have ~$20k left over at the end of the month. My advice would be to take a small portion of that money and talk to a tax professional rather than getting advice from HN. It really all depends on your corporate and personal setup.
What a massive waste taking out 14k in salary. Almost everything can arguably be a business expense. Plus, any investment, just use SVPs or other methods where you don't incur taxation: would make no sense to take them out as salary just to invest them to ur name rather than a company's name. One day you'll pay the capital gains (which can themselves me minimized) and just buy a villa for business events, a range rover to go to meetings, and so on, on a legal structure's name, that is. gl.
What you're advising sounds at least borderline fraudulent. Yes, they should absolutely be taking out any halfway reasonable business expenses (discuss with an accountant if it's not obvious). But I'm pretty sure buying a villa for the events that their 2 person company holds isn't in the reasonable expense category.
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Dude people buy jets and Teslas as a business expense. super common. Dan bilzerian's ex beverly hills villa is owned by Wish as a business expense and the ceo parties there. cmon.

You can twist the villa however you want. It can be an investment through an SPV and you pay rent. To be clear, arguing (and using) something as a business expense or an investment is not fraudulent.

I don’t know who in their right mind would take out a million in salary and pay 50% of it and then buy a villa with $500k, rather than directly investing in a villa either for the appreciation itself or to use for business events, branding, whatever

And this is just one very simple way. there are countless permutations. You can go as complex as you want. You can mix and match around with credit and exotic laws and exotic countries and exotic legal structures all day long.

Sorry if reality upsets you: the world is setup by lawyers( and/politicians) for shareholders, and that's because they're the richest and capital=power.

> Dude people buy jets and Teslas as a business expense. super common. […] arguing (and using) something as a business expense or an investment is not fraudulent.

This is just bad advice for two reasons: (1) Teslas and jets are terrible investments for someone who’s less than filthy rich. (2) Tax fruad is when you claim business expenses and then use items for personal activity. It’s only not fraud if the things you buy are used exclusively for business reasons. If you start buying lavish things and use them for yourself, it is fraud and you are subject to a Tax audit that could land you fines or jail time. Happens all the time. You shouldn’t listen to stories of people gaming the system and getting away with it.

My favorite thing to do is tax shelter!

With $45k/mo income self employed, you can contribute to a self directed Roth 401k as both the employee and the employer. This boosts your maximum 2022 annual contribution from $20,500 to $60,500. You can only contribute with 20% of the revenue, so you need around $300,000 to pump the max of $60,500 into one of these. It is slightly lower if you do this through an S-Corp. So everyone is correct that you need a CPA, now that you can afford to have some real fun. There are some things that are almost impossible to do alone, or actually impossible.

Unlike corporate 401ks, you can invest the money almost any way you want - from a passive vanguard fund to the sketchiest and most exciting crypto assets - all the money grows tax free in there and is tax free upon withdrawal when you reach certain age thresholds.

Your work is just beginning!

- CPA versed in personal, business and retirement accounts

- 401k Compliance company

- Payroll company to process W-2’s

- 401k Bank account

- 401k Traditional brokerage

- 401k Crypto brokerage

- Separate wallets to never intermingle assets

I think this is achievable for ~$1200 first year with ~$900 annual fees. Split between the Compliance company, payroll company and cpa.

Eventually you’ll have enough in those to invest in private equity funds

If you’re worried about making money for the sake of it, you can always set a few foundations or charities as the beneficiary of the 401k plan, in event that you die. Or just pay a boatload in taxes for not making the transactions that Congress prescribed.

Once you get that on autopilot, then you can work on ensuring current year tax deductions. Are you getting the research tax credit due to your US-based (?) software engineer? For example. Maybe relevant for you, maybe not. CPA.

This is certainly the most interesting answer.
Maybe I am not understanding but even with a solo 401k you can’t contribute it all into the roth part. Only like $5k. The rest goes into standard retirement account which is tax deferred.
Yes, but for anyone considering this, keep in mind that any funds converted to Roth are subject to taxation now, less the Roth contribution limit (varying by your income). So you're picking between tax deferral now versus tax-free distributions later. There's no way to get both.
But also note that its not a penalty, just normal taxation added to your AGI or MAGI, so you can reduce or nullify that current year tax by having lots of expenses (borrowing against assets and using them for deductible expenses, donating appreciated assets to charity etc)

This can be done strategically, such as one year where you need traditional pretax 401k / IRA tax deductions you just contribute to those. And in a future year you convert those to Roth and report the income that you reduce with expenses

Talk with a CPA about it to make it make sense. People act like a random person on the internet mentioning something about legal/taxes is the most heretical thing possible, but the point is to point you in the right direction and bring up the same topic with licensed professionals. Lawyers and CPAs aren't going to procedurally generate all possibilities to get you the best result, you have to inspire them to look in particular directions and verify along with implement if it checks out.

Roth 401k contributions are subject to the same traditional 401k contribution limits. I think you are not understanding. Where does this conflicting information come from?

Do note that there is a super confusing "after tax 401k" as well as a "roth 401k" which is also after tax but different. Search engines have trouble with this, and it also confuses gurus. But neither of these reduce a 401k contribution down to $5k, and the roth 401k is all taxed now and tax free later exactly like a roth ira with 1,000% higher contribution limits.

Sources for my world:

https://www.nixonpeabody.com/en/ideas/blog/trusts-and-estate...

My CPA

https://www.nerdwallet.com/article/investing/roth-401k

https://www.irs.gov/retirement-plans/roth-comparison-chart (only details the employee contribution here)

From a tactical level, I'd repeat the suggestions to find a good local accountant to discuss your issues with. I found mine through a referral from a friend who was also running a small business and he has been invaluable for years (through startups, LLCs and W2 jobs).

Since you are US based and have minimal employees, you may want to look at either a SEP-IRA (which lets you save ~$50k a year pre-tax) or a individual pension (less experience with that, but have read about it).

From a strategic point of view, I'd sit back and consider your goals. What do you want to do with that cash? Save for retirement, sure. It sounds like you've ruled out expanding the business, but there are other things you can do:

   * start a new business
   * start a foundation
   * save for the future (non-retirement)
   * optimize the business even more
   * buy alternative investments (real estate, for example)
   * buy a hobby farm
   * work less hours
Any advice I give you on those paths won't be worthwhile since I don't know your goals. But that discussion is worth having, even if it is with yourself.
Talk to your accountant and/or financial advisor. I do not know much about Germany’s tax regime but in many countries it is beneficial - if you leave money inside a corporation - to have an investment account and essentially use it a pension scheme. LLC may not be eligible for that and you may need to convert to a whatever is the German thing for C-corp.
I would file as sole proprietor on schedule C. Write off all expenses, then you'll be taxed on excess profit at your ordinary income rate. Put most of the extra money into ETFs to save for retirement.

It sounds like a lot of money now, and if it never goes away, is completely autonomous someday, or you never want to retire, it is. But if this business were ever to fail or you want to retire it someday (if it requires a lot of active involvement), to replace 170k/year in income, you need a minimum of $5.6M in retirement savings using the 3% rule. That will take quite a long time to save, even with your income.

Not to mention, if you ever have lifestyle inflation and want the whole 45k/month some day without relying on this website, you'll need a whopping $18M which will likely take you most of your adult life to acquire unless you grow the business substantially. Check out /r/fatfire that has a lot of advice and resources for wealthy people. And if you happen to be looking for some alternatives to passive ETF investing, check out my site grizzlybulls.com to learn about algorithmic trading. Congrats on your success!

Apart from saving for your retirement and offspring, I'd suggest finding a good and effective charity in your area, or starting one yourself, for a cause that you can get behind.

Think of how to make your business, house, transportation, etc., more energy efficient and less polluting.

For the rest, get an accountant and/or tax adviser. Or get two or three and compare their initial advice; it looks like you can afford that now.

Congrats on achieving what most of us dream of :-) Being in HN you're bound to receive many different comments ranging from hatred, envy, irony, tax tricks, personal strategies, good hints, helpful tactics and many more. Find a good accountant or tax adviser, usually through recommendations, and discuss your own plan based on your specific needs (age/singe/family/kids/retirement/pivot..).
Don't forget to donate to developers of software you use for your website dev and ops!
Indeed, don't forget the developers of free and open source software that is used for your website, and also share some useful generic code for free.
consider that these donations can probably be deductible.
Are you a solo owner? You need to take an s-corp election and you do not need to pay yourself that type of salary. At most you should pay yourself $54,000 a year.

The reason is money that goes through an s-corp you don’t pay self employment taxes on. Salary you do. That is 15%.

You wouldn’t need to pay yourself more than $54,000 without the government getting upset.

Right now, based on $54,000 a month you are losing about $90,000 a year not being structured like this.

The rest of the money, you can just transfer to your personal account and do whatever you want with. It is all your money as a solo owner, so if you want it just send it to yourself.

I’ve been through this exact situation before and I’m currently a tax strategist and help people with this type of stuff everyday.

When we had all that extra money, I moved to Asepn Colorado and had a bunch of fun skiing and living it up.

You can do whatever you want with the money, but please get your s-corp election set and stop paying yourself $14k a month.

If you want help reach out. I think my email is still in my profile.

Between an S-Corp structure and having an i401k... definitely awesome for taxes. Nothing really competes for contractors.

I'd take the advice here of what dictates a "reasonable salary" with grain of salt however. $54k is not some magic cut off. Income only a factor in calculating it.

Here is official document. Purposely vague of course so it can be the IRS s discretion or a legal battle: https://www.irs.gov/pub/irs-news/fs-08-25.pdf

Just get an accountant. Pay yourself as low a salary as they recommend and document how you arrived there.

Are you saying that if you have an S-Corp, and not an LLC, any money the company makes past $54,000 annually is tax free?
Not OP, with a s Corp it is not completely tax free. Money past 54k would be handled differently and free of payroll taxes.
So still an LLC, but it is taxed like an S-Corp when this election is made. This allows an owner working in the business to be an employee and take a reasonable salary. W2 income is subject to FICA taxes, but all the other profits in the business pass through to the owner as usual for an LLC, but aren't subject self employment tax or FICA. You still pay regular income tax though. This is all at a federal level.
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It's not tax free, as you're still paying the income tax on it, but if you (as the owner) get it as distribution instead of salary, then you're not paying payroll taxes on it, which is what was suggested in the parent comment. You'll have to make sure you're paid "reasonable compensation" (https://www.irs.gov/pub/irs-news/fs-08-25.pdf).
Sort of but you don’t even need to have an S-Corp, you can apply as an LLC filing as an S-Corp. BUT You have to do it at the beginning of the year.
Other replies said it, but to put it more clearly:

Is "any money the company makes past $54,000 annually is tax free?" Not even close!

You have to pay income tax (federal, possibly state) on _all_ the money you make. That's very important. Like, "at best a fine, at worst jail time" important.

I was a solo S-Corp for three years and had to learn all this stuff. Here's a breakdown:

Payroll taxes (federal) are taken only out of your salary. If you work for a business as a W2 employee--hourly or exempt--you pay half your payroll taxes, and the business pays half your payroll taxes. The 15% total in payroll taxes (SS, Medicare, FICA) is 7.5% paid by you, and 7.5% paid by the business on top of the salary they are paying you.

So, for example, if your salary is $50,000 per year, you will have $3,750 deducted from your paycheck for payroll taxes and your employer is responsible for an additional $3,750 on top of that. Disregarding income tax, taking a $50,000 salary means getting paid $46,250. But to pay you that $46,250, it costs the business $53,750.

All well and good if you and the business are different people. It wasn't your money to begin with. But if you are the employer and the employee, which is the case for solo S-Corp structures like this, then the whole 15% is coming out of your pocket.

Let's say your business earns $120,000 a year and you decide to pay yourself a $100,000 salary. That costs $107,500 (gross) and you keep $92,500 (net). If you decided to pay yourself a $54,000 salary instead, that costs $58,050 and you keep $49,950. Your profit is ($120,000 - the cost of your salary) and your total earnings are net salary + profit.

In the first case, (120,000 - 107,500) + 92,500 = $105,000. Congrats, you made $105,000! That's a lot of money. Now you pay income taxes on it.

In the second case, (120,000 - 58,050) + 49,950 = $111,900. Congrats, you made $111,900!

Thus, you took home $6,900 more this year because you paid yourself a lower salary, all due to payroll taxes.

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What's the catch? Why not pay yourself $1 a year and increase your stacks?

The IRS has a rule for S-Corporation employees that says they must be paid a "reasonable salary" (https://www.irs.gov/pub/irs-news/fs-08-25.pdf). Ultimately they get to decide if you are taking as a payroll-taxable salary is "reasonable".

The way I had it explained to me is that I would need to be able to testify before a judge that whatever salary I picked is "reasonable" (not necessarily market rate) for a person with my skills in my location. $1 a year isn't even minimum wage, so that's out. Minimum wage is out because I can't argue with a straight face that the local minimum wage is a "reasonable salary" for a software developer. So it's up to each individual S-Corp owner to pick a number that they could argue is a "reasonable salary". In this case, $54,000 is probably safe because the IRS has bigger fish to fry.

As in all matters of legal and financial decision making: talk to your lawyer, talk to your accountant, don't talk to cops.

Late, but thank you very much for the detailed response.
I have a (maybe dumb) question about salary: wouldn't "officially" paying myself $54k / year result in my not being able to rent or buy real estate where there are income requirements?
Yes that can definitely happen so you'll need to be careful about that. For some areas or houses, you can show your bank statements rather than income, but not all places accept those.
Could be. My experience (in multiple cases) was that they accepted bank deposit slips and Quickbooks invoice records, though.

It also has implications for unemployment insurance and SS calculations.

Your social security payout will be lower if you spent 20 years earning $50,000 than if you spent 20 years earning $100,000. Unemployment checks (which you can receive even if you're a self-owned s-corp) will be smaller too.

The long-term benefit assumes you weren't an idiot with the extra income. Even if it's post-tax, tucking the extra $$ away in your favorite safe investment vehicle will probably leave you better off over 20 years than whatever extra Social Security you would've made when you hit 65.

There are businesses dedicated to assisting S-corp owners in determining reasonable compensation. While $54,000 is not a ridiculously low number, there is no "magic number" that makes the IRS happy. Remember, you are working for the corporation. The requirement is for a reasonable salary, based on the work performed and local market conditions. What would it cost to hire someone else to do the same work?
Contact a tax advisor/accountant, ask them if you should elect s corp treatment, also ask what a reasonable salary draw is to avoid IRS tax evasion scrutiny. Defer to their advice over HN’s; they’re the tax/finance professional on the hook for given guidance.
> on the hook for given guidance.

If you get fined by the IRS for taking their advice, can you actually sue them for damages for being wrong?

Or if a lawyer gives bad legal advice, can you sue them?

I always thought the responsibility stayed with the person, even if they paid for professional advice.