Shareholder Distributions vs. Payroll: Understanding the Difference Before the IRS Does

Steve Perry

Published on: 13/08/2026

Wages and distributions follow different tax rules. Learn why the IRS looks at substance over labels and how uncategorized withdrawals create payroll and basis risk.

Tax education articles and IRS representation advice for individuals and small businesses

Reasonable Compensation: The IRS Rule Many S Corporation Owners Ignore

Steve Perry

Published on: 12/08/2026

Reasonable compensation is a year-round payroll requirement, not a filing formality. Learn why the correction window closes at year end and how the IRS spots the mismatch.

Tax education articles and IRS representation advice for individuals and small businesses

S-Corporation Compliance Mistakes That Attract IRS Attention

Steve Perry

Published on: 11/08/2026

S-corporation compliance continues after filing. Learn how IRS matching, reasonable compensation reviews, and notices affect planning and options year-round.

Tax education articles and IRS representation advice for individuals and small businesses

Why Borrowing Payroll Taxes Costs More Than Any Loan

Steve Perry

Published on: 06/08/2026

Missed payroll tax deposits carry penalties and interest no lender would offer, and the debt can follow you personally. Here is the real cost of borrowing from withholding.

Tax education articles and IRS representation advice for individuals and small businesses