Entity structure comparator.

The calculator takes one profit figure and runs it through three structures. As an LLC or sole proprietor, the full profit is subject to self-employment tax, plus federal income tax and your state rate on top. As an S-Corp, only the salary you set is subject to payroll tax, while the remaining profit passes through as a distribution taxed at ordinary rates; raise the salary and payroll tax goes up but the distribution shrinks, so there is a real tradeoff hiding in that slider. As a C-Corp, the business pays a flat corporate rate and whatever gets distributed to you is taxed again as a dividend. Federal income tax is calculated using current bracket thresholds, and the bar chart shows the total tax and take-home under each structure, flagging whichever one comes out cheapest at your inputs.

This model uses one flat state rate and does not account for the qualified business income deduction, the specific payroll tax wage base in the current year, how your state actually treats S-Corp or C-Corp income (some tax them quite differently from each other), or what a defensible "reasonable salary" looks like for your role and industry, which the IRS does scrutinize. A real comparison works from your actual profit history, your state's code, a supportable salary figure, and a multi-year view of retained earnings and distributions, not a single-year snapshot.