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  2. How to Calculate a Business Owner’s Salary - AOL

    www.aol.com/finance/calculate-business-owner...

    An owner’s draw is not subject to payroll taxes, but you will pay self-employment taxes on your share of the business profits through your personal tax return.

  3. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    Instead, the owners of the entity pay tax on their "distributive share" of the entity's taxable income, even if no funds are distributed by the partnership to the owners. Federal tax law permits the owners of the entity to agree how the income of the entity will be allocated among them, but requires that this allocation reflect the economic ...

  4. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    A statement of changes in equity and similarly the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in shareholders' equity for a company or statement of changes in taxpayers' equity [1] for government financial statements is one of the four basic financial statements.

  5. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    If a property owner fails to pay the tax, the taxing jurisdiction has various remedies for collection, in many cases including seizure and sale of the property. Property taxes constitute a lien on the property to which transfers are also subject. Mortgage companies often collect taxes from property owners and remit them on behalf of the owner.

  6. How Do I Take a Salary for Myself as a Business Owner? - AOL

    www.aol.com/news/salary-myself-business-owner...

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  7. How Do I Take a Salary for Myself as a Business Owner? - AOL

    www.aol.com/finance/salary-myself-business-owner...

    Taking a salary as a business owner is not as simple as declaring you'll start paying yourself a certain amount of money each month. Many factors, including the entity formation you incorporated as...

  8. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    Keeping it simple, Alex and Jesse both draw salaries of $94,200 (which is the Social Security Wage Base for 2006, after which no further Social Security tax is owed). Employee salaries are subject to FICA tax (Social Security & Medicare tax) – currently 15.3 percent (6.2% Social Security paid by the employee; 6.2% Social Security paid by the ...

  9. Taxation of cooperative corporations in the United States

    en.wikipedia.org/wiki/Taxation_of_cooperative...

    Cooperative corporations are formed to provide some mutual benefit for their members, and because of this, the Congress of the United States beginning in 1951 has allowed them a deduction from their income for "patronage dividends."

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