回复：S Corp. 问题讨论．特别请几个版主进来看看

现在准备从Self-Employee(S-E)过度到S Corp.看了很多东西，还是有不少问题．希望能和大家讨论．

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.

所有跟帖： 

• you mean I pay the rental to myself? -nunuwang- ♀ (0 bytes) () 04/21/2007 postreply 18:34:20

• 对, 只要付的价钱合理. -cu- ♀ (0 bytes) () 04/22/2007 postreply 07:52:40

• advise -richman- ♂ (477 bytes) () 04/22/2007 postreply 18:46:40

• Agree. -cu- ♀ (56 bytes) () 04/22/2007 postreply 07:51:49

• 回复：do not pay by dividen -richman- ♂ (289 bytes) () 04/22/2007 postreply 18:40:24