{"id":6992,"date":"2018-11-05T06:05:19","date_gmt":"2018-11-05T14:05:19","guid":{"rendered":"http:\/\/evergreensmallbusiness.com\/?p=6992"},"modified":"2019-03-01T11:29:43","modified_gmt":"2019-03-01T19:29:43","slug":"s-corporation-section-199a-deduction","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/s-corporation-section-199a-deduction\/","title":{"rendered":"S Corporation Section 199A Deduction"},"content":{"rendered":"

\"Picture<\/a><\/p>\n

The S Corporation Section 199A deduction gets complicated. Especially for S corporation business owners who don\u2019t get good advice from a knowledgeable tax accountant.<\/p>\n

Accordingly, this short post explains how an S corporation handles the Section 199A deduction.<\/p>\n

More specifically, the post describes how wages play into the calculations\u2014and when they don\u2019t matter. It briefly discusses when an S corporation should increase shareholder-employee wages. And finally it points out a subtlety some S corporations and their accountants miss.<\/p>\n

Note:<\/strong> We have updated the information in blog post for the final regulations that appeared on January 18, 2019.<\/p>\n

How S Corporation Section 199A Deduction Works<\/h1>\n

Let\u2019s assume an S corporation generates $100,000 of business profit before paying the owner any wages.<\/p>\n

Further, let\u2019s assume that a careful analysis of what would be an appropriate owner salary leads to a decision that the S corporation pay its single shareholder-employee $40,000.<\/p>\n

This means that $40,000 of the business profit appears on the W-2 the employee receives. And the other $60,000 appears on the K-1 the shareholder receives.<\/p>\n

In this case, the Section 199A deduction tentatively equals 20% of the $60,000, or $12,000.<\/p>\n

Two, maybe obvious, observations: You look at the K-1 for the income that generates the 20% deduction. And the W-2 wages you pay (to yourself or other employees) potentially reduce your Section 199A deduction because W-2 wages reduce your business income.<\/p>\n

So that’s the basic formula…<\/p>\n

The Taxable Income Catch<\/h1>\n

The final Section 199A deduction, however, equals the lesser of the 20% of the qualified business income for the S corporation (which is what is shown on the K-1) or 20% of the taxpayer\u2019s taxable income.<\/p>\n

And this wrinkle makes the connections between S corporation business income and W-2 wages complicated.<\/p>\n

Say we are talking about a shareholder-employee with $40,000 of W-2 wages and $60,000 of leftover K-1 profit. So $100,000 of income<\/p>\n

Further suppose this taxpayer has $60,000 of deductions for things like health insurance, a pension, a mortgage and some other stuff as well..<\/p>\n

With $100,000 of income and $60,000 of deductions,\u00a0the actual taxable income equals $40,000.<\/p>\n

In this case, 20% of the $40,000 of taxable income equals $8,000. That $8,000 figure is less than the tentative $12,000 figure. The taxpayer then uses $8,000 as his or her Section 199A deduction.<\/p>\n

The important note here: In a case like that in the above example, W-2 wages paid by the S corporation to a shareholder-employee don’t–do not<\/strong><\/em>–limit the Section 199A deduction.<\/p>\n

Another way to say this same thing: Yes, W-2 wages do reduce the qualified business income that feeds into the Section 199A calculations. But W-2 wages “sheltered” by deductions don’t actually reduce the ultimate Section 199A deduction.<\/p>\n

Do S Corp W-2 Wages Matter Then?<\/h1>\n

Well, yes, sort of. But it’s complicated.<\/p>\n

Because W-2 wages paid to both non-shareholder-employees and shareholder-employees reduce the business income that appears on the K-1, S corporations want to pay their shareholder-employees as little as possible<\/em> in order to make the qualified business income and the potential Section 199A deduction as big as possible.<\/em><\/p>\n

\"\"<\/a>
Got S corporation salary questions? Use our e-book.<\/a> Instant download. Money back guarantee. Free updates.<\/figcaption><\/figure>\n

But this insight isn\u2019t actionable. S corporations always pay their shareholder-employees as little as they can because that gambit also saves payroll taxes.<\/p>\n

And so this now gets us to the part of the discussion where we need to talk about when shareholder-employee wages maybe should be raised\u2026<\/p>\n

When Shareholder-employees\u2019 W-2 Wages Should Be Raised<\/h1>\n

In a handful of situations, an S corporation should look at breaking the usual S corporation rule (pay shareholder-employees as little as possible) because paying more wages to these folks saves taxes due to Section 199A deduction.<\/p>\n

Here\u2019s why that\u2019s the case:\u00a0For single shareholders enjoying a taxable income of more than $157,500 and married shareholders earning more than $315,000, the W-2 wages paid by, and the depreciable property owned by, the S corporation may limit the Section 199A deduction.<\/p>\n

The math your tax accountant does to calculate the limitation gets very complicated. But you can apply four rules to know whether or not you need to increase your shareholder-employee W-2 wages.<\/p>\n

S corporation Section 199A Salary Rule #1<\/h2>\n

Here\u2019s the first rule: If you are single and enjoy a taxable income less than $157,500 or married and enjoy taxable income of less than $315,000, you don\u2019t need to worry about the W-2 wages thing.<\/p>\n

In your situation, the W-2 wages your S corporation pays you don\u2019t limit the Sec. 199A deduction. And you can therefore ignore the wages limitation stuff.<\/p>\n

Note:<\/strong> The S corporation rules require you to pay reasonable compensation to shareholder-employees. And you still need to do that. But you only need to consider that usual rule–not anything about the Section 199A formula.<\/p>\n

S corporation Section 199A Salary Rule #2<\/h2>\n

A second rule\u2014which is also pretty easy: If you\u2019re single with a taxable income or more than $207,500 or married with a taxable income of more than $415,000 and you\u2019re not a professional<\/em> (doctor, lawyer, accountant, consultant and so on), you should raise your W-2 wages if they limit your Section 199A deduction.<\/p>\n

Why? In your situation, you will save more income taxes with a higher Section 199A deduction that you pay in payroll taxes with a higher W-2 salary.<\/p>\n

Just so you know, if you pay Social Security taxes on the increase, you won\u2019t save much money by raising your wages. But you will save a little bit.<\/p>\n

If you pay only Medicare taxes on the increase, you will actually save quite a bit of tax by bumping your wages.<\/p>\n

S corporation Section 199A Salary Rule #3<\/h2>\n

Here\u2019s another straightforward rule:\u00a0Professionals like doctors and lawyers (and any other \u201clearned profession\u201d), investment advisers, athletes and performing artists don\u2019t need to worry much about wages limiting the Section 199A deduction.<\/p>\n

First, for many of these folks, the Section 199A math ignores wages because a person’s taxable income falls below $157,500 or a couple’s taxable income falls below $315,000. (The same thing is true for\u00a0most other business owners.)<\/p>\n

But when wages matter to a “specified service trade or business” which is what the Section 199A calls these folks, wages really matter to the formula.<\/p>\n

The Section 199A math for these specified service trade or businesses gets complicated. (I go through the gritty details here: Section 199A Deduction phase-out calculations<\/a>.)<\/p>\n

And I’d say what you want to do is just ignore the Section 199A complexity. Or maybe let your accountant deal with the messiness.<\/p>\n

S corporation Section 199A Salary Rule #4<\/h2>\n

Finally, a fourth rule: If you are single with a taxable income of between $157,500 and $207,500 or you are married with a taxable income of between $315,000 and $415,000, you probably want to have a tax accountant \u201crun the numbers.\u201d<\/p>\n

\"Cover<\/a>
Are you a tax practitioner learning Section 199A? Consider our best-selling e-book.<\/a> Instant download. Money back guarantee.\u00a0<\/figcaption><\/figure>\n

Your situation, unfortunately, is too complicated to cover with a rule of thumb. Sorry. (This S corporation Section 199A stuff is complicated!)<\/p>\n

A Section 199A Subtlety Many Miss<\/h1>\n

Before we end this discussion, you want to consider one other point.<\/p>\n

You might understandably think about your S corporation as a single business. And, true, your S corporation may for purposes of Section 199A only “count” as a single business.<\/p>\n

But you want to be careful here.<\/p>\n

In some situations a business entity actually operates two separate<\/em> trades or businesses. When that occurs, you’ll need to break apart your S corporation’s activities into separate trades or businesses–and then make the Section 199A calculations for each separate business unit.<\/p>\n

If you need to learn about how to do this, check out this earlier blog post: Section 199A Trade or Business Concept Deconstructed<\/a>.<\/p>\n

\n

Other Resources You May Find Useful<\/h1>\n

If you need to back up and start with a primer on the Section 199A deduction, refer to our Pass-thru Income Deductions: 12 Things Every Business Owner Must Know article<\/a>.<\/p>\n

This blog also discusses other key elements of the Section 199A in these posts:<\/p>\n

199A Deduction: Calculating Your Tax Savings<\/a><\/p>\n

Real estate investor Section 199A Deductions<\/a><\/p>\n

S Corporation Shareholder Salaries and Sec. 199A Deduction<\/a><\/p>\n

Section 199A S Corporation Dissolution<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

The S Corporation Section 199A deduction gets complicated. Especially for S corporation business owners who don\u2019t get good advice from a knowledgeable tax accountant. Accordingly, this short post explains how an S corporation handles the Section 199A deduction. More specifically, the post describes how wages play into the calculations\u2014and when they don\u2019t matter. 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