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36 U S Code153713 Distribution of Assets on Dissolution or Form

36 U S Code153713 Distribution of Assets on Dissolution or Form

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[Music] foreign [Music] let's talk a little bit about S corporation distribution rules s-corporations or llc's that may be taxed as an S corporation they're a great structure for a lot of businesses around the country when you incorporate in this manner an S corporation is still a pass-through business entity but Partners owners of the S corporation are still expected to take a W-2 salary commensurate with their efforts in the business now here's the biggest difference between the two let's say that you have a sole proprietorship or an LLC well if you have a hundred thousand dollars of Revenue and fifty thousand dollars of expenses you have fifty thousand dollars left over that's reported on your personal tax return on your schedule C that fifty thousand dollars is also assessed the self-employment tax which is 15.3 percent 7.65 percent for the employer another 7.65 for the employee when you're self-employed guess what you have th

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