Revenue minus business expenses (before any owner pay).
$160,000
$0Suggested$400K
Suggested: $160,000 (40% of profit, capped at the SS wage base).
Federal tax only · single filer · 2025 brackets · simplified QBI. State tax varies — we'll cover that on your strategy call.
Sole Proprietor
$119,769
Total federal tax · 29.9% effective
Self-employment tax$34,074
Federal income tax$85,696
Take-home$280,231
You, but smarter
S Corporation
$116,522
Total federal tax · 29.1% effective
Payroll tax (FICA)$24,480
Federal income tax$92,042
Take-home$283,478
You stop paying self-employment tax on distributions.
As a sole proprietor, every dollar of profit gets hit with 15.3% self-employment tax on top of regular income tax. As an S Corp, you split your profit into a reasonable salary (which still owes payroll tax) and distributions (which don't).
Sole prop
Net profit$400,000
SE tax (15.3%)$34,074
Federal income tax$85,696
S Corp
Salary$160,000
Distributions$240,000
FICA on salary only$24,480
Federal income tax$92,042
The catch: the IRS requires your salary to be "reasonable" for the work you do. Set it too low and you invite an audit. We figure out the right number with you.
Want the real number — with state tax, QBI, and your actual situation?
25-minute discovery call. We'll look at your numbers and walk you through what changes.
