The QBI Deduction Is Now Permanent: What Pass-Through Owners Should Revisit
How the permanent QBI deduction works for business owners, including 2026 service-business income limits, payroll, and Ohio tax treatment.
S Corporation
5 articles
LLC, S Corporation, or C Corporation? Choosing Your Business Structure
Compare LLC, S corporation, and C corporation tax treatment, owner pay, annual costs, and Ohio rules before choosing a business structure.
S Corporation Distributions: When Taking Money Out Is Taxable
Understand how S corporation distributions affect your taxes, with a stock-basis example and the rules for wages, shareholder loans, and property.
S Corporation Income and Loss: What Owners Need to Know
Learn how S corporation income reaches your tax return, how distributions affect basis, and what limits your ability to deduct business losses.
S Corporation Basics: Taxes, Owner Pay, and Property Transfers
Understand S corporation eligibility, owner salary, distributions, property contributions, and the deadline for making the federal tax election.