Alex Sears CPA  -  Katy, TX
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For solo MDs, DOs, dentists, and small-practice owners on S-corp election

Reasonable comp for solo doctors hits a different bar.

A healthcare-owner reasonable compensation self-audit built around IRS factors, actual duties, hours, and carefully selected wage comparables.

For solo MDs, DOs, dentists, and 2-3 person practices on S-corp election. General information only.

What's inside

  • The IRS factors that apply when shareholder-employees perform clinical and management services
  • How the David E. Watson, P.C. case informs wage-versus-distribution analysis
  • How to use BLS occupation and geography data as one comparability input
  • A seven-question evidence review covering duties, hours, comparables, and business economics
  • A weighted-duty worksheet for clinical, supervisory, administrative, and ownership roles
  • Three concrete moves: corrective payroll, memo, basis schedule

Send me the audit.

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The Watson framework still applies. Specialty math changes the number.

A clinical owner can perform several jobs at once: patient care, supervision, administration, marketing, and capital management. A supportable wage method identifies those duties and the hours attributable to each.

This self-audit is built for solo MDs, DOs, dentists, and small practices using an S-corp election. It combines IRS factors with occupation, geography, workload, experience, and responsibility evidence. No single BLS wage is automatically reasonable compensation.

No client-identifying detail is used in the audit. It is general information for owners considering whether their comp structure can defend itself. Specific situations always require a CPA who has seen the books.

BLS data can inform a comparison, but the conclusion must still fit the owner's actual duties, hours, location, experience, and business economics.

General information for physician and dental S-corp owners. Not tax advice for your specific facts. Alex Sears CPA LLC is a Texas-licensed CPA firm.