{"id":6685,"date":"2018-04-30T06:19:18","date_gmt":"2018-04-30T13:19:18","guid":{"rendered":"http:\/\/evergreensmallbusiness.com\/?p=6685"},"modified":"2019-01-28T16:37:07","modified_gmt":"2019-01-29T00:37:07","slug":"sec-199a-s-corporation-dissolution","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/sec-199a-s-corporation-dissolution\/","title":{"rendered":"Section 199A S Corporation Dissolution"},"content":{"rendered":"

\"199A<\/a><\/p>\n

Some S corporation owners are starting to ask about Section 199A S corporation dissolution.<\/p>\n

In other words, should an S corporation dissolve to maximize the Section 199A deduction the business owners receive.<\/p>\n

This is a great question to ask. The S corporation option does reduce the Section 199A deduction you receive. But the tax accounting gets more complicated than you might guess.<\/p>\n

Accordingly, this blog post discusses whether dissolving your S corporation to maximize your Section 199A deduction makes sense.<\/p>\n

Note: This blog post has been updated for the Section 199A final regulations that appeared on January 18, 2019.<\/p>\n

The Section 199A Logic for Dissolution<\/h2>\n

The logic for dissolution goes like this…<\/p>\n

A subchapter S election requires a business owner to split profits into shareholder wages and leftover K-1 income.<\/p>\n

For example, a business that made $200,000 in pre-shareholder-wages profits might evenly split the $200,000 into $100,000 of shareholder-wages and $100,000 of leftover profit reported on the shareholder\u2019s K-1.<\/p>\n

The important wrinkle though? The Section 199A deduction only applies to the profit that appears on the K-1. Not the profit that appears on the shareholder\u2019s W-2.<\/p>\n

The obvious answer to this seemingly sub-optimal situation? Dissolve the S corporation and operate as a sole proprietorship or partnership.<\/p>\n

Or dissolve the S corporation and operate as a limited liability company treated for tax accounting purposes as a sole proprietorship or partnership.<\/p>\n

In this case, the sole proprietorship or partnership shows $200,000 in profits. And that 20% Section 199A deduction? That 20% gets applied against the entire $200,000.<\/p>\n

Unfortunately, however, you can\u2019t look at the dissolution decision this simplistically for two big reasons and one smaller one.<\/p>\n

Smaller-than-expected Boost in Section 199A Deduction<\/h2>\n

A first big reason to be cautious about dumping your S corporation? You probably won\u2019t get as big a bump in your Section 199A deduction as you hope.<\/p>\n

Here\u2019s why: That 20% deduction gets applied to the lesser of either the qualified business income (which is the non-wages part of the S corporation\u2019s profit) or your taxable income.<\/p>\n

In a situation where a taxpayer did dissolve an S corporation and bump her or his qualified business income from $100,000 to $200,000, for example, the Section 199A 20% deduction probably doesn\u2019t grow from $20,000 to $40,000.<\/p>\n

For example, if a taxpayer with $200,000 of qualified business income also has $50,000 of deductions for things like pension fund contributions, health insurance, mortgage interest, state and local taxes, charitable contributions and so on, that\u2019ll mean the taxpayer\u2019s taxable<\/em> income equals $150,000.<\/p>\n

Dissolving the S corporation in this case, therefore, will mean the Section 199A deduction grows from 20% of $100,000 (the old S corporation profit) to 20% of $150,000 (the taxpayer\u2019s new taxable income.)<\/p>\n

That\u2019ll mean a $30,000 Section 199A deduction instead of a $20,000 deduction. And that\u2019s good. But less than expected or hoped for.<\/p>\n

Note:<\/strong> An extra $10,000 of Section 199A deduction saves a taxpayer from $1,000 to $3,700 in income taxes (because income tax rates under the new tax law run from 10% to 37%).<\/p>\n

Section 199A Loses You Your Payroll Tax Savings<\/h2>\n

Here\u2019s the second reason to be cautious about dissolving an S corporation to boost the Section 199A benefit: You will lose the S corporation\u2019s payroll tax savings.<\/p>\n

But let\u2019s make sure we\u2019re all on the same page.<\/p>\n

The appeal of an S corporation is that the 12.4% Social Security, the 2.9% Medicare and the 3.8% Obamacare taxes only get levied against the W-2 wages and not against the leftover profits that show up on the shareholder’s K-1.<\/p>\n

With a sole proprietorship or partnership, however, the business owner pays these taxes on the entire profit.<\/p>\n

You need to do the math carefully, but in an example like the one discussed here where a business owner makes $200,000, dissolving the S corporation and then operating as a sole proprietorship adds about $3500 of Social Security taxes and about $2500 in Medicare taxes.<\/p>\n

That means the S corporation dissolution bumps up the payroll taxes<\/em> by about $6,000.<\/p>\n

Remember that in our example, the dissolving the S corporation to increase the Section 199A deduction saved the business owner between $1,000 and $3,700 in income taxes<\/em>.<\/p>\n

You see the problem. The bigger Section 199A deduction may save income taxes equal to only a fraction of the increase in the payroll taxes.<\/p>\n

Finally, you want to note that an S corporation also produces other payroll tax savings too because it moves some deductions from the taxpayer’s 1040 return (such as for health insurance and pension contributions) to the S corporation\u2019s 1120S return. When that happens, these deductions save not only income taxes but also payroll taxes.<\/p>\n

In the end, then, yes, you may be able to boost your Section 199A deduction by dissolving an S corporation. And that dissolution will probably save you income taxes. But the payroll tax savings you lose from dissolution may exceed the income tax savings. Ugh.<\/p>\n

Section 199A a Temporary Deduction<\/h2>\n

One other thing to remember: The Section 199A deduction is temporary.<\/p>\n

The statute that creates the deduction runs only through 2025.<\/p>\n

Subchapter S (the chunk of statutes that creates the S corporation option) isn\u2019t counting down to expiration.<\/p>\n

We can\u2019t know for sure that Subchapter S will be<\/em> around after 2025 or that Section 199A will not be<\/em> around.<\/p>\n

But you probably want to consider that Section 199A is actually only a temporary tax deduction..<\/p>\n

The Bottomline: Section 199A versus Subchapter S<\/h2>\n

The bottomline? Well, maybe this: don\u2019t rush to dissolve your S corporation.<\/p>\n

Probably you will save the most in taxes by continuing to operate as an S corporation.<\/p>\n

However, to know for sure, you need to do the math and compare (precisely) the taxes you pay operating as an S corporation versus operating as a partnership or sole proprietorship.<\/p>\n

And then this final comment: If you save Social Security taxes with your S corporation or you make a lot of money as an S corporation shareholder, you probably optimize by keeping the S corporation.<\/p>\n

Other Free Resources You Might Find Useful<\/h2>\n

We\u2019ve got a bunch of blog posts that dig into the details of the new Section 199A deduction and if you\u2019re here, reading this blog post, you might find one or more useful.<\/p>\n

Pass-thru Income Deduction: 12 Things Every Business Must Know<\/a><\/p>\n

S Corporation Shareholders and the Section. 199A deduction<\/a><\/p>\n

Section 199A Phaseout Calculations: How They Work<\/a><\/p>\n

By the way, as advertised elsewhere on this page, we’ve also got a lengthy but easy-to-read monograph on how to maximize the Section 199A deduction.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Some S corporation owners are starting to ask about Section 199A S corporation dissolution. In other words, should an S corporation dissolve to maximize the Section 199A deduction the business owners receive. This is a great question to ask. The S corporation option does reduce the Section 199A deduction you receive. But the tax accounting […]<\/p>\n","protected":false},"author":1,"featured_media":6699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[17,34,32],"tags":[],"class_list":{"0":"post-6685","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-corporate-taxation","8":"category-individual-income-taxes","9":"category-s-corporation","10":"entry"},"yoast_head":"\nSection 199A S Corporation Dissolution - Evergreen Small Business<\/title>\n<meta name=\"description\" content=\"Some S corporation owners wonder if the new Sec. 199A deduction means dissolving their corporations. Probably not says one expert. 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