100 percent bonus depreciation is back and Section 179 limits are larger, but Section 179 has income limits and carryover mechanics. Here is the decision screen.
Most “hire your child” strategies rely on payroll. A cleaner alternative can be a one time project payment that shifts income to a lower bracket without payroll taxes, if structured and documented correctly.
If the contract, license, and 1099 all point to you personally, a management fee or ACH routing does not turn the income into S corporation revenue. The IRS typically follows one question: who earned the income.
