There was a recent Tax Court case against a financial advisor (broker) that had his agency contracted to his parent financial company directly to himself as an individual but had a Corporation setup to run his business to which he filed as an S-Corporation with the IRS.  He was paid directly by the financial institution and passed through that income to his S-Corporation.  The Tax Court invalidated his efforts to assign and transfer his commissions into his S-Corporation, finding instead that he should have claimed them as personal income on his Schedule C (and paid self-employment taxes on all of it). Here is an informative link on the subject. https://www.kitces.com/blog/fleischer-s-corporation-commissions-for-brokers-insurance-agents-financi...