Disclosures

    Last updated: August 3, 2026

    Circular 230 notice

    Mello Tax Group, LLC (operating as ScorpConvert) practices before the Internal Revenue Service under the federal regulations set forth in Treasury Department Circular 230. Those regulations govern the conduct of practitioners (attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others) and the rendering of written advice on federal tax matters. We comply with the due-diligence, conflict-of-interest, confidentiality, and recordkeeping rules of Circular 230 in all engagements.

    No guarantee of IRS approval

    We prepare and file your IRS Form 2553 (and any related elections or relief statements) diligently and in accordance with applicable IRS procedures. However, the Internal Revenue Service is the sole authority that grants or denies an S corporation election. We do not and cannot guarantee that the IRS will accept any particular filing. If the IRS issues a CP261 acceptance notice, the election is in effect; if it issues a CP264, CP255, or other rejection or further-action notice, we will work with you on a refile or appropriate remedy under the terms of your engagement.

    Reasonable Compensation wage data

    For each S corporation client we provide a written Reasonable Compensation memorandum supporting the wage paid to the shareholder who works in the business. The wage data behind that memorandum is published government data, and you can open it and check it yourself.

    • Source. Every wage figure comes from the Occupational Employment and Wage Statistics program of the US Bureau of Labor Statistics, May 2025 estimates, published under news release USDL-26-0725. We use the figures as BLS published them.
    • What we read. For the occupation matched to the work actually performed, we read the published state figures and the published national figures, including the 25th percentile, the median, the 75th percentile and the 90th percentile.
    • Where BLS does not publish a state figure. For some occupations BLS withholds the state level estimate. When that happens the memorandum uses the published national figure for that occupation and says so on its face, labeled as national. We do not model, interpolate, average, or substitute a figure of our own in place of published data.
    • What travels with the number. Each figure carries the release identifier, the reference period, and the address of the BLS page it came from, so anyone reading the memorandum can go to the source and confirm the number.

    We do not buy, license, or rely on any private salary product or subscription wage survey, and the memorandum does not claim one. How we apply the published data to your facts and reach the recommended figure is set out in full inside your memorandum. We do not publish that part here. If the figure is ever questioned, the memorandum is the contemporaneous documentation supporting it.

    Savings Calculator disclaimer

    Any savings figure shown on this website, including the homepage Live Savings Calculator and the post-intake estimate, is a 2026 planning projection. It uses 2026 federal income-tax brackets, the 2026 Social Security wage base, Medicare and Additional Medicare rates, the 2026 standard deduction, Section 199A QBI limits, and a simplified state-rate table. The public model assumes active participation, no non-owner W-2 wages, no qualified-property basis, no FUTA or SUTA, and a screening salary generated from an industry benchmark. That salary is not an IRS-approved reasonable-compensation conclusion. Duties, time, experience, location, and the source of company receipts can change the salary and can change both the amount and direction of the comparison. The projection also omits itemized deductions, multistate apportionment, AMT, NIIT, retirement contributions, health-insurance adjustments, dependent credits, capital gains, passive-activity rules, and state add-backs. California's 1.5 percent S corporation tax on modeled net income, subject to the 800 dollar minimum, is included when California is selected. Your actual result will differ. Engage us in writing for a personalized analysis.

    Conflict of interest policy

    Mello Tax Group, LLC does not accept referral fees, kickbacks, or other compensation from third-party software vendors, payroll providers, insurance carriers, banks, or any other party in exchange for recommending their services to clients. When we suggest a tool or vendor (for example, a payroll platform to run S corp wages), the recommendation is based solely on suitability for the client. Where we partner formally with a vendor on a referral program that is paid by us to the partner (such as a CPA-partner network), that arrangement is disclosed to you in the engagement letter and never causes us to recommend a service you do not need.

    We do not represent both sides of any transaction. If a conflict of interest arises during an engagement, we will disclose it to you immediately in writing and either decline the engagement or, where permitted by Circular 230, obtain your informed written consent before proceeding.

    Contact

    Questions about any of the above can be sent to help@scorpconvert.com.