See how electing S Corp status and paying yourself a reasonable salary could cut self-employment tax.

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As a sole proprietor or single-member LLC, all net profit is subject to 15.3% self-employment tax. Elect S Corp status and only your W-2 salary owes payroll tax, the remainder passes through as distributions, taxed at income rates only.
The IRS requires a "reasonable salary" for the work you perform. Underpaying triggers audit risk; overpaying erases the savings. Most owners electing S Corp save money once profit exceeds $50k to $80k.
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