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S-Corp Articles

Browse 8 Gruv blog articles tagged S-Corp. Payout rails, FX, reconciliation, and platform money-movement playbooks.

Tax Optimization24 min read

Can an LLC Pay for a Member's Health Insurance?

This decision controls tax routing and execution, not just who pays the premium. If your LLC will pay for health insurance, work in this order. Confirm which coverage lane you can use. Confirm how the [IRS classifies your LLC](https://www.irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc) for federal tax purposes. Then route any deduction to the right form.

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Tax Optimization20 min read

When a PTE Tax Election Is Worth It

A **pte tax election** is worth making only when the net result stays positive after owner credits, compliance work, and cash timing. PTET is an entity-level state tax election for eligible pass-throughs. [IRS Notice 2020-75](https://www.irs.gov/pub/irs-drop/n-20-75.pdf) allows certain state and local income taxes paid by partnerships or S corporations to be deducted at the entity level. The practical test is straightforward: does that federal benefit still hold after state credit mechanics and execution risk are fully modeled?

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Deep Dives20 min read

How At-Risk Rules Limit S-Corp Loss Deductions

The at-risk rules in IRC Section 465 govern whether you can actually deduct your S corporation's losses. They test whether you have real skin in the game, preventing deductions for losses that exist only on paper. For a founder who values control, this is about avoiding year-end surprises and keeping a firm grip on funding and tax strategy. It is not abstract. It affects what loss you can claim and when.

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Tax Optimization16 min read

A Guide to the Augusta Rule (Section 280A) for Renting Your Home to Your Business

Section 280A(g), often called the **Augusta Rule**, can let you exclude rent from income when you rent a home you also use as a residence for **less than 15 days in the tax year**. In a common setup, you rent your home to a separate business entity for a real business event at a supportable fair rate. The entity may treat the payment as a business expense, and you may exclude the rent personally if the requirements are met.

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Professional Deep Dives25 min read

How a YouTuber should choose between a Sole Proprietorship, LLC, and S-Corp

Choose the structure that fits where you are now, not the one that sounds most sophisticated. This guide helps you decide between Sole Proprietorship, LLC, and S-Corp. It focuses on the tradeoffs that actually matter: liability exposure, taxes at a high level, and the paperwork and ongoing admin each option requires.

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Tax Optimization24 min read

How to Run an S-Corp Accountable Plan With Defensible Records

Start here: treat reimbursements as a formal employer process, not informal owner spending. That matters most when you are a solo owner-employee, because you are both the spender and the approver. When the business purpose and support are unclear, you are not running a reimbursement process you can defend. You are moving money and creating cleanup risk later.

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Foundational Guides10 min read

Choose a Freelance Business Structure: Liability, Tax and Costs

For a US freelance business, compare the work’s liability exposure, ownership, expected profit and the ongoing administration you can support. A sole proprietorship is often a practical starting point for one owner. An LLC can provide a separate legal entity, while an S corporation election changes the federal tax treatment of an eligible entity. Neither forming an LLC nor making a tax election is an automatic requirement when you gain a large client or hire help.

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