S-corp tax calculator
The election math you put on the table in the meeting.
A sample client, live sliders, TY2026. Show the LLC-versus-S-corp picture. Sign in when you want to run a real client's state.
Sample client · Virginia · single filer · 2026 estimates
LLC or S corp: where does the election pay?
At this salary and profit level
The S corp election saves money
+$6,388/yr
S corp advantage across the salary range
Net annual benefit of electing (LLC total minus S corp total, including compliance) at every salary from $0 to adjusted profit. Your current salary is marked; the locked baseline, when set, appears as a hollow marker.
LLC Schedule C
S corp $120,000 salary
Model notes
Assumptions: single filer, standard deduction ($16,100), no other income, no dependents, 2026 estimated brackets and thresholds, state income tax from per-state single-filer tables on the same AGI for both entities. The QBI deduction uses the 20% tentative deduction with the taxable-income phase-out; the W-2 wage limitation is not applied in this estimate. The employer half of FICA is deducted before the K-1 passes through. The Hearth Legacy Program deduction snaps to whole ADRA and token-package units, and its cost is shown as the estimated down payment under 10-year financing.
Not modeled: PTET elections, entity-level state taxes on S corps (for example CA franchise tax), retirement plan contributions, health insurance premiums for a 2%+ shareholder, itemized deductions, other income sources, SSTB status, local taxes, or multi-owner structures. The reasonable-compensation zone shown is illustrative, not a legal safe harbor; no IRS safe harbor exists.
This is a planning estimate, not tax advice. Verify any election decision with a licensed CPA.
What it shows
The entity difference, grounded in the client's facts.
The sample above is a Virginia conversation you can drive live. After you sign in, you run the client's state: payroll tax against self-employment tax. It frames the conversation. The documented plan is still firm work.
For the client
A leave-behind that explains the election.
A one-page advisory summary your firm can print or email after a calculator run: the salary and distribution split, what it can save, and the costs and duties that come with it. No pricing on it, and your firm stays the advisor.
Next step
The election answers one question. The salary answers the next.
Every S-corp the calculator argues for needs a defensible comp figure behind it. That's HearthRC Defense: three methods reconciled into one documented number, wholesale to your firm, delivered under your brand.
From the estimate to the documented figure.
See what the documented report looks like, or talk through how the tools run behind your firm.