Business and LLC - United States

    S Corp Tax Calculator

    Estimate owner-level federal taxes and business-level payroll/franchise costs for an S-corp scenario.

    Tax year: 2026Last updated: May 23, 2026Owner salary + pass-through modelEmployee and employer payroll tax splitState franchise layer optional
    Inputs

    Configure your scenario

    Enter S-corp profit, owner salary, and filing status to estimate taxes.

    Business profit

    $180,000

    Total tax + costs

    $46,452

    After-tax cash

    $133,548

    Breakdown

    Detailed estimate

    Owner salary used
    $90,000
    Employee payroll taxes
    $6,885
    Employer payroll taxes
    $6,885
    Pass-through after payroll
    $83,115
    State franchise/fees
    $0
    Federal income tax
    $30,282
    Total tax + costs
    $46,452
    Implied after-tax cash from profit
    $133,548
    FAQ

    S-corp tax - quick answers

    Why is owner salary required in this model?+

    IRS guidance requires reasonable compensation for shareholder-employees who provide more than minor services before non-wage distributions.

    Does this include every S-corp adjustment?+

    No. This is a baseline estimate and does not include every credit, deduction, or state-specific election.

    Sources & Act Reference

    S-corp estimator references

    Reasonable compensation

    Shareholder-employees performing substantial services are generally expected to receive wage compensation.

    Payroll tax split

    Employee and employer shares apply to wages; pass-through distributions are modeled separately.

    Rule Trace

    Applied rule and official references

    Applied rule: business profit -> salary + employer payroll + pass-through; owner tax on salary/pass-through

    Compliance checklist

    Validate reasonable salary benchmarking, payroll setup, accountable plans, and state election/annual-report obligations.

    Smart Insight

    Estimated total tax and modeled costs for this S-corp scenario are $46,452.