Stipend S-Corp Reasonable-Salary Worksheet Kept in this browser Demo
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The year
The nine factors
Past decisions
A salary the facts support, decided and written down every year
The year
Where the money came from, what was taken out, the range the facts point to, and the decision.
 
The nine factors
The IRS's own list - training, duties, time, distributions, comparable pay and the rest - each answered.
 
Past decisions
Every year's salary, the range, and the reason - kept together.
 
These Records
Where they are kept, and how to take them with you.