Get a reasonable compensation report showing the lowest salary your documented facts support, a practical payroll target, and the reasoning behind both in a signed Enrolled Agent memorandum.
No arbitrary percentage. No token salary. No unexplained number.
Standalone Mello RC Elite Memo™: $497. Premium S Corp packages include the Elite memorandum.
See an illustrative report walkthroughNeed the rule before the service? Read the IRS reasonable compensation rules.
Understand the facts behind your salary decision and the records that support it. Here is a look inside the work you receive.
Illustrative walkthroughNot a client report or salary recommendation. Selected sections explained, not the exact final layout.
Your duties and business facts, with their sources documented rather than assumed.
Fictional example: Owner A handles client work, project oversight and billing. Time records: not obtained in this illustration.
What the analysis relies on, what was not obtained and where the conclusion is limited. No salary figure is shown in this walkthrough.
Your compensation resolution, job description, time allocation record and distribution log keep the written decision alongside its supporting records.
Many owners know an S corp requires payroll but do not know what amount is reasonable, or how low they can responsibly go. That uncertainty is the problem this analysis is designed to solve. A low salary is not automatically a good salary. The useful answer separates what the evidence can support from the amount that best serves the owner's broader planning objectives.
The free readiness screen and savings calculator help you evaluate the election. They do not determine or reveal your supported salary. That fact-specific answer, the payroll target, and the written support belong to the paid memorandum service.
Your job title is one fact, not the answer by itself. The paid analysis identifies the work you actually perform, maps those duties to appropriate occupational evidence, and documents the role supported by your time, experience, and business circumstances. You can describe how you truly function in the company, but a preferred title cannot replace the underlying facts.
We give you three connected answers: the supported range, its evidence supported floor, and a practical planning target.
The range supported by the duties, time, experience, location, wage evidence, and business facts available for review.
The lowest point in that range the documented facts support, with the assumptions and reasoning stated in writing.
The amount recommended after considering tax efficiency, payroll operation, retirement planning, and the owner's stated objectives.
If your current salary is too low, we will tell you. If your facts support a lower number, the memorandum explains why. The goal is lawful payroll tax efficiency with a position your records can support, not a predetermined result.
Not a figure and a table. Twenty six pages with your name on them that say why this salary, on these facts, in this business, and show the work behind every line of it.
Every wage figure comes from one place: the Bureau of Labor Statistics Occupational Employment and Wage Statistics program, May 2025 estimates, published under news release USDL-26-0725. That includes the published percentiles for your occupation in your own state.
No private salary product. No subscription survey. No figure we modelled ourselves. Where the Bureau does not publish a number for your state, the memorandum uses the published national figure and says so on its face. You can open the same table we did and read the same number.
Every fact carries its source. A fact that was not collected is printed as not obtained, rather than filled in with something convenient. That discipline is unusual in this category and it is the single strongest thing about the document.
A reader can test every line. And a document that is precise about what it knows is the one that gets taken at face value on everything else it says.
Intake runs for every tier and is scaled to the tier. It is built so the firm derives what it already holds and asks you only what genuinely needs you. Most owners are through it in a few minutes.
All three are real work and all three are prepared and signed by a licensed Enrolled Agent. What changes is how much of the reasoning is written down for someone else to check.
Comparing an EA-signed memorandum with a software-generated report? See the RCReports and Mello RC Elite Memo comparison.
| Element | Basic package memorandumIncluded memorandum in the $495 Basic package | Standard package memorandumIncluded memorandum in the $895 Standard package | Mello RC Elite Memo™$497 standalone, or included in Premium packages starting at $2,495+. |
|---|---|---|---|
| Length of the memorandum | 7 pages | 12 to 13 pages | 26 pages |
| Recommended figure with the published wage data behind it | Included | Included | Included |
| Every fact sourced, nothing collected shown as not obtained | Included | Included | Included |
| Nine factor analysis on the facts collected from you | Not included | Analysis | Written narrative on every factor |
| Employment tax consequence of the figure | Not included | Included | Included |
| Placement against the published percentiles for your state | Not included | Included | Included |
| Retirement plan interaction | Not included | Included | Included |
| Authority table, every case checked against a commercial citator | Not included | Not included | Included, with the date of the check on the page |
| Independent investor analysis | Not included | Not included | Included |
| Limitations and assumptions stated in full | Not included | Not included | Included |
| Contemporaneous documentation for your corporate record | Not included | Not included | Included |
| Signed Enrolled Agent opinion under Circular 230 | Not included | Not included | Included |
Order the 26 page Mello RC Elite Memo™ on its own, or get it included with our Premium S Corp tier. Intake takes three to four minutes because most of it is already done for you, and your signed memorandum is delivered in 5 business days.
ScorpConvert Advisory provides quarterly tax planning, retirement plan setup, multi-entity structuring, and IRS audit defense for high-income S Corp owners. Visit ScorpConvert Advisory.