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Conceded. If you're taking a 100k W2 and disbursing $1MM, the S Corp avoids the uncapped 1.4% Medicare tax. If you're taking a $1MM distro, you've got an accountant, and I'm not worried about you getting audited.

If you're most people and you try to split your salary $50k/$50k to avoid FICA on the distro half, I am worried about you getting audited --- not worth it.

Also, lest anyone be overly optimistic, the numbers timae is giving are the business' half of FICA; each shareholder makes up the other half. FICA isn't ~7%, it's ~15%.




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