S-Corp tax calculator, and whether it applies to you.

No. US tax law says an S-Corp can't have a nonresident alien as a shareholder. A founder who isn't a US citizen, a green-card holder or a resident under the 183-day test can't elect S-Corp for their company.

The election ends on that day, because the company no longer qualifies. From then on it's taxed as a C-Corporation.

No. A nonresident alien isn't subject to US self-employment tax, unless a social security agreement between the US and their country says otherwise. That's the tax an S-Corp election saves, so there is nothing to save.

On $120,000 of profit, self-employment tax is about $16,955. As an S-Corp paying a $60,000 salary, payroll tax is $9,180, a saving of about $7,775 before the costs the election adds. Those are 2026 federal employment taxes only.

It depends on the salary and on what payroll and the extra return cost you. For example, with half the profit as salary and $2,500 a year of extra costs, it starts to pay from about $39,000 of profit. Put in your own quotes above.

The IRS says an S-Corp must pay reasonable compensation to an owner who works in it before paying distributions. In practice, that's what you would pay someone else to do your job.

No more than two months and fifteen days after the start of the tax year the election should apply to, or at any time in the year before. Every shareholder must be eligible when it's filed.

Yes, once every owner is a US tax resident. Until then, compare an LLC with a C-Corporation, which are the two structures open to a founder abroad.

No. It compares US federal employment taxes only: self-employment tax against payroll tax. The election also changes income tax, which depends on your other income.