Solo 401(k) S-Corp Optimizer
(2026)
Inputs
S-Corp net profit
Other passive / W-2 income
Schedule C net profit
Filing status
Married filing jointly
Single
Head of household
Qualifying widow(er)
Both spouses on Solo 401(k) payroll
Doubles §402(g) ED limit ($24,500 → $49,000) and §415(c) annual addition cap ($72,000 → $144,000). Assumes
symmetric W-2 wages
(W_o = W_s). Spouse must be a bona fide employee performing reasonable services.
Reasonable comp lower bound (W_min)
IRS requires reasonable compensation for active S-Corp owner-employees. Default $30,000 is a generic placeholder.
IRS guidance
.
⚙️ Advanced
Clean-paycheck constraint (ED ≤ 0.9235·W)
⚠️ Allocation infeasible
Allocation
Tax Breakdown
Retirement