Tax

S-corp reasonable-comp / salary optimizer

Finds the S-corporation owner-employee W-2 salary that maximizes after-tax income, trading the payroll tax on wages (6.2% OASDI to the year's wage base + 2.9% Medicare + 0.9% Additional Medicare) against the §199A pass-through deduction's 50%-of-W-2-wages limit and the reasonable-compensation floor. Each candidate salary is priced through the QBI-aware tax engine (threshold phase-in, wage/UBIA limit, SSTB phase-out, the 20%-of- taxable cap, and the OBBBA minimum). Returns the recommended salary and its full breakdown, plus the all-wages baseline and the saving. The only year-keyed datum is the OASDI wage base (grounded to SSA). Deterministic; not tax advice.

post/v1/tax/s-corp-salary

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/tax/s-corp-salary
  • Auth: one of:
    • HTTP bearer
    • API key in header X-API-Key

Request body

filing_status'single' | 'mfj' | 'mfs' | 'hoh' required
tax_year2025 | 2026 required
business_net_incomenumber required

Pass-through profit before owner comp + employer payroll tax.

reasonable_comp_floornumber required

Minimum defensible W-2 salary (IRS reasonable comp).

other_incomenumber

Owner's other ordinary income (positions brackets + the §199A threshold).

ubianumber

Unadjusted basis of qualified property (§199A alt limit).

sstbboolean

Specified service trade or business (deduction phases out above the range).

state_tax_ratenumber

Optional flat state rate on ordinary income.

max_salarynumber

Optional salary cap for the search (default = business_net_income).

Response

The recommended salary, its tax breakdown, and the saving vs all-wages

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "scorp_1a2b3c4d5e6f7a8b",
  "engine_version": "scorp-salary-1.0.0"
}

Changes

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