My freelance income fluctuates wildly from year to year, is it dangerous to elect S-Corp status if I might not have enough profit for payroll?

Question

Kohari Gonzalez Oneyear & Brown · Accepted Answer

For freelancers with uneven income, the S-Corp question often turns on how consistent the business profit is across the year, whether payroll can reasonably be supported during slower periods, and how much administrative complexity is comfortable to absorb. In many cases, the issue is less about the For an answer applied to your exact numbers, bring this question to a licensed KGOB CPA in a focused session and leave with a clear next step.