1. 作为S-E,work home 能deduct部分house的费用.可S Corp.只能deduct rental.如果一个sole shareholder of S Corp.在家工作,怎么deduct办公室的租金呢?
deduct as expenses at any amount you think, only advise, do not too agressive. IRS will audit if you do too much. that time will be nightmare.
2.S Corp.的业务收入(line21,Form1120S)都要report到Schedle E. 但是如果只是想distribut 收入的一部分,剩下的继续放在S Corp.的retained earning 上.这样一来,1040上岂不是要多出放在retained earning的税来?
Per S Corp. tax rule, you should put all of earning on your personnel tax income first, after pay tax, you can put back as re-investment.
3. S-E可以100%deduct健康保险费,一个sole shareholder of S Corp.的健康保险费怎么处理好呢? No difference, you can 100% deduct as your expenses.