The S-Corp Salary Number That Invites an Audit
What the IRS actually looks for, what a real loss costs, and the three recharacterization vectors most practitioners never check.
THE FEDERAL TAX DESK — DEEP DIVE
By Forrest Baumhover, CFP, EA
Vol. 1, No. 6 · Tuesday, August 4, 2026
The S-Corp Salary Number That Invites an Audit
What the IRS actually looks for, what a real loss costs, and the three recharacterization vectors most practitioners never check.
From the Desk
The reasonable compensation conversation usually happens in the wro…


