S-Corp Election Break-Even Modeler

S-Corp election break-even modeler: from net self-employment income, a reasonable W-2 salary share and an annual admin cost, compute the sole-proprietor SE tax, the S-Corp payroll tax, the savings net of admin cost, the five-year saving, the grid break-even income, and a QBI section 199A trade-off output weighing payroll-tax saved against the 20% deduction value lost on wages paid. 2026: SS wage base $184,500 with cap logic, SS 12.4%, Medicare 2.9% uncapped, and the 92.35% SE factor on net earnings from self-employment only, never W-2 wages (IRS Topic 554). Ported from ApexLogics display_number #111 (AL-118), CC BY 4.0.

Tool URL: https://ainumbers.co/chaingraph/art-713-scorp-election-break-even.html AP2/Policy Mandate export: yes

post/v1/tools/model_scorp_break_even

Request

Base URL: https://ainumbers.co
URL: https://ainumbers.co/v1/tools/model_scorp_break_even
Auth: none declared

Request body

net_se_incomenumber required

Net self-employment income in dollars for the year. Default 150000 when absent.

reasonable_salary_pctnumber

Reasonable W-2 salary as a percent of net SE income, 0-100; the compute divides by 100. Default 50.

annual_admin_costnumber

Annual S-Corp accounting and payroll admin cost in dollars. Typical band $1,500-$3,000/yr; outside values honored and flagged. Default 3000.

owner_health_premium_annualnumber

Owner health premium, annual dollars. Echoed, unused by the compute (DIFFERS D2). Default 0.

filing_status'single' | 'mfj'

Filing status. Excluded from the tax math (DIFFERS D1); selects only the section 199A threshold caveat flag. Default single.

Response

Successful tool execution result

object required

output_payload: verdict (SCORP_WINS when net_annual_savings >= 0), net_se_income, reasonable_salary_pct, annual_admin_cost, filing_status, owner_health_premium_annual, reasonable_w2_salary, distribution, sole_prop_se_tax, scorp_payroll_tax (full-wage FICA: SS capped at $184,500, Medicare 2.9% uncapped), se_tax_savings, net_annual_savings, five_year_savings, break_even_income (first point of the 500-step grid, null when never reached), half_se_tax_deduction and scorp_employer_tax (diagnostics), qbi_199a_income, qbi_199a_deduction_tentative (20%), qbi_199a_value_at_risk (wages at the adjudicated 19.8% effective rate), net_annual_savings_qbi_adjusted, qbi_adjusted_break_even_income, caveats (flag-mirror advisories), scope_note.

Changes

No recorded changes to this operation across all 1 revision of this API.