SCorp Owner / Managers are required to be paid a reasonable compensation, paid through W2 wages.  This does not preclude them from also receiving payments for contract work that is un-related to the  normal business operations (SCorp is a plumbing business, Owner also does IT support, owner provides IT support and to SCorp).  Related to 199A, both the W2 and 1099 work is a deduction to arrive at QBI and the 1099 work, it has been suggested, cannot be included in the indivduals QBI figures (IE deducted from his Schedule C QBI figure).