Thank you for the feedback. S corp choice of entity strategy changes the entity from a schedule C to an S Corp K-1 and allows you, the advisor, to setup a reasonable W2 wage. The W2 is subject to FICA, even if they paid the full FICA on other W2's. The employee half is refunded on the 1040 when filed; the employer half is not refunded.  Declining this suggestion, and we believe the strategy supports how advisors plan to use it, but feel free to contact us if you disagree.