Rental income does not automatically threaten an S corporation election. The risk generally arises when the corporation has accumulated earnings and profits and more than 25 percent of gross receipts are passive investment income. Learn how the active rental exception, Section 1375 tax, three year termination rule, and E&P planning options work.

An S corporation can own rental real estate, but appreciating property can become expensive to remove. Learn how property distributions, leveraged contributions, LLC elections, liquidation, Section 1031 exchanges, self rental rules, estate planning, former C corporation status, and California taxes can affect the structure.

Can an LLC member or partner receive a W-2? The answer depends on how the business is taxed. Learn when owners qualify as employees, how partnerships should report owner compensation, and what may need to be corrected when payroll was processed incorrectly.

Should your business elect S corporation status? Learn how reasonable compensation, Section 199A, accountable plans, shareholder basis, health insurance, state taxes, and distribution rules determine whether the election creates real savings.

Section 199A is now permanent under the One Big Beautiful Bill Act. Learn how the qualified business income deduction applies to sole proprietors, S corporations, partnerships, and specified service businesses after 2025.