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Wednesday, September 30, 2026 WageProof

When the IRS Challenges an S-Corp Owner's Salary: Back FICA, §6662 Penalties and Interest

How a reasonable compensation exam starts, what the IRS reclassifies, and what back payroll tax, the accuracy penalty and interest add up to. Includes the documentation that changes the outcome. Free 9-page guide, no form.

Guide

Sunday, July 5, 2026 WageProof

The 9 IRS Factors for S-Corp Reasonable Compensation (FS-2008-25) and the IRS Job Aid

What each of the nine factors in IRS Fact Sheet 2008-25 asks for, how the Tax Court applied them in McAlary and Watson, and what the internal IRS Job Aid tells examiners to look for. Free 14-page guide, no form.

Research / Report

Tuesday, June 16, 2026 WageProof

Sample Reasonable Compensation Report (S-Corp Owner)

A complete 21-page WageProof report for a fictional consulting S-corp: task-by-task BLS pricing, the Cost, Market and Income approaches, and the citations an examiner would expect. Direct download, no form.

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