For 1099 Commercial Real Estate Brokers

S Corp Management for Commercial Real Estate Brokers

We manage the tax planning, bookkeeping, payroll, and 1120S tax preparation behind your S Corp — one team, one system, one price — so you can lower taxes, stay organized, and stay focused on deals.

$1,000/MONTH · EVERYTHING INCLUDED

15 YEARS SERVING 1099 CRE BROKERS · HUNDREDS OF BROKERS · DOZENS OF STATES & BROKERAGE FIRMS · CBRE · JLL · CUSHMAN & WAKEFIELD · COLLIERS · NEWMARK · MARCUS & MILLICHAP

The Problem

Your S Corp should save you money — not create another job.

You're paid on 1099 commission income. Your income is uneven. Your tax bill can swing dramatically. And your S Corp comes with real, recurring responsibilities: payroll, bookkeeping, tax filings, compliance deadlines, and a salary decision the IRS actually cares about.

"My accountant set up my S Corp three years ago. I haven't heard from him since."The silent CPA
"I have no idea if my salary is set right — or what it should even be based on."The comp guess
"I find out what I owe in April. Every year it's a surprise."The tax ambush
  • A CPA prepares the return after the year is already over
  • A bookkeeper categorizes transactions but doesn't know the tax plan
  • A payroll provider processes whatever it's told — it doesn't decide your salary
  • A financial advisor manages investments but not S Corp strategy
  • You are left coordinating all of them
The Diagnosis

Most CRE brokers don't have a tax problem. They have a coordination problem.

Your books, payroll, tax plan, compliance calendar, retirement contributions, and cash flow all affect each other. When those pieces are managed separately, things get missed — and missed things cost money.

The Service

One service. Four pillars. Zero coordination left on your plate.

We don't sell tax planning. We don't sell bookkeeping. We don't sell payroll or tax prep. We sell S Corp Management — the financial operating system behind your broker business. Tax planning, bookkeeping, payroll, and the 1120S are components of the system, not a menu.

PILLAR 01

Tax Planning

A written tax and cash flow plan, updated 5 times a year as deals close, so you know what to set aside and what's coming — before it's too late to act.

PILLAR 02

Bookkeeping

Clean, current monthly books so your commission income, expenses, and distributions are organized — and your tax return is built on records we actually trust.

PILLAR 03

Payroll

Intentional payroll tied to a defensible reasonable-compensation strategy, tax withholding, and your retirement contribution plan — not a number someone guessed at.

PILLAR 04

1120S Tax Prep

Preparation and filing of your S Corp return by the same team that kept the books, ran the payroll, and built the plan all year.

See S Corp Management in full detail — every pillar, deliverable by deliverable →

Why It Matters

The difference a managed system makes

Without S Corp Management

  • You guess what to save for taxes
  • Books get cleaned up after the fact
  • Payroll is disconnected from the tax plan
  • The 1120S is prepared from imperfect records
  • Retirement contributions are handled too late
  • You spend deal time chasing answers

With S Corp Management

  • You have a written tax and cash flow plan
  • Your books stay current, every month
  • Your payroll has a purpose
  • Your 1120S is built on data we manage
  • Contribution strategy reviewed before deadlines
  • You know what needs to happen, and when
Savings start it. Structure sustains it. The tax savings are real, quantifiable, and the reason most brokers make the switch. But the longer you run a managed S Corp, the more the value shifts to the structure itself — clean books, a deliberate salary, a plan that updates all year. Less stress, fewer distractions, and more of your attention on the thing that actually grows your income: the next deal.
Your Year With Us

You'll never wonder what we're doing. Here's the year, month by month.

S Corp Management runs on a schedule, not on request. This is the actual working calendar every client is on — the recurring rhythm of planning, filing, and execution behind the service. Ask a generalist CPA to describe their year this way.

Q1 · January – March

Reconcile, plan, and file extensions

JAN

We reconcile last year's tax plan against your actual year-end income. Came in higher? We recalculate and recommend catch-up payments before penalties grow.

JAN–FEB

Your first tax plan of the year, built from your income and expense assumptions — done within the first 45 days.

MAR

Extensions filed, outstanding tax payments verified, and 1120S preparation begins on books we've kept current.

Q2 · April – June

Books, returns, and the first update

APR–JUN

S Corp tax prep works through completion — timing varies with each client's specifics, and because we run the books, there's no third-party bottleneck.

JUN

Tax plan update #2 — projections refreshed as the first half of your deal year takes shape.

Q3 · July – September

Mid-year adjustments and extended filings

Q3

Tax plan update #3, reflecting closed deals and revised pipeline.

SEP–OCT

Extended returns filed, prior-year retirement plan contributions completed, and any final prior-year tax payments made.

Q4 · October – December

Where the whole year's planning goes into action

OCT–NOV

Plan updates #4 and #5 — timed around deal-closing decisions and year-end uncertainty, so the final numbers reflect reality.

DEC

Compensation and tax payment decisions flow into the year-end payroll run. This is where the plan becomes real dollars.

Deal closes mid-cycle? Income expectations shift? Tell us and we re-run your plan any time — the five scheduled updates are the floor, not the ceiling. Planning happens on a calendar, not on request.
Pricing

One price. Everything included.

S Corp Management
$1,000/month
  • Tax & cash flow plan, updated 5×/year
  • Monthly bookkeeping
  • Payroll, run and managed
  • Reasonable compensation strategy
  • Estimated tax & withholding planning
  • Retirement contribution planning
  • 1120S preparation and filing
  • State S Corp & PTET coordination
  • Year-end payroll & comp execution
  • Compliance calendar, managed for you

Month-to-month. No long-term contract — the service earns its keep on a calendar, not a commitment.

Your S Corp is the client. The engagement is with your business. Personal 1040 preparation is a separate engagement, offered at our discretion with separate pricing.

Financial planning and wealth management are available to clients who want that next step — also as a separate engagement and evaluation.

See the full service breakdown — what each pillar delivers, onboarding, and boundaries →

Who It's For

Built for a specific broker. Maybe you.

This is for you if:

  • You're a commercial real estate broker or sales agent
  • You're paid on 1099 commission income
  • You use — or are setting up — an LLC taxed as an S Corp
  • Your net commissions are $200K+ per year
  • You want one team managing the whole system

This probably isn't for you if:

  • You own and operate a brokerage firm
  • You're primarily in development
  • You're a W-2 employee with no independent contractor option
  • You want one-off tax filing only
  • You'd rather DIY the bookkeeping and payroll
Net Commissions $200K+

Schedule a Fit Call

A short call to confirm your broker status, income structure, and entity setup — and whether S Corp Management makes sense for you.

Schedule a Fit Call
Under $200K — or not sure the switch pays?

Start with the Feasibility Analysis

We model your income, estimated tax savings, costs, and timing — a written report plus a call, purchased online. No sales call required.

Get the Analysis — $999
A note for New York City brokers: NYC levies its own General Corporation Tax on S Corps, which dilutes the savings the structure normally delivers. As a rule of thumb, the math starts working for NYC brokers above $500K in net commissions. Not sure where you land? That's a Feasibility Analysis question.
Who You'll Work With

The people running your system

Mike Salmon, CFP®, EA

Mike has spent 15 years building the firm's commercial real estate broker specialty — the S Corp strategies, reasonable compensation frameworks, and tax planning systems that S Corp Management runs on.

Jake Crandall, CFP®, CPA

Jake works with CRE brokers throughout the planning year — from first conversations through tax plan updates, payroll decisions, and year-end execution.

Meet the full team on our About Us page →

Focused Projects

Not ready for full S Corp Management? Start with one focused project.

Some brokers want a specific question answered before committing to ongoing management. Each project ends with a clear written answer, built on your numbers.

$999

S Corp Feasibility Analysis

Should you switch? We model your commission income, estimated tax savings, setup and running costs, and the right timing — so the decision is math, not a hunch.

Written Report + Call
✓ Fully credited back at $100/month when you join S Corp Management

Learn more & purchase →

$299

Vehicle Purchase Analysis

Thinking about buying a vehicle through the business? We model the real tax and cash flow impact — before you sign anything.

Written Report
Flat fee — not part of the credit program

Learn more & purchase →

How the credit works: when you move from a project into S Corp Management, your project fee comes back to you as a $100/month discount until it's fully repaid — rounded up in your favor.
Common Questions

Frequently asked questions

What is S Corp Management?

S Corp Management is a single monthly service that combines the four recurring responsibilities behind a CRE broker's S Corporation — tax planning, bookkeeping, payroll, and 1120S tax preparation — into one coordinated system managed by one team, for $1,000 per month.

How much does S Corp Management cost?

$1,000 per month, everything included. There are no add-ons, tiers, or packages to assemble. Personal 1040 preparation and financial planning are separate engagements with separate pricing.

What income level makes an S Corp worth it for a CRE broker?

As a general guide, brokers earning $200K+ in net commissions are strong candidates for full S Corp Management. Below that — or if you're not sure the switch pays — the $999 S Corp Feasibility Analysis models your specific numbers so the decision is math, not a hunch.

I don't have an S Corp yet. Can you help me set one up?

Yes. We help brokers evaluate the switch, coordinate entity setup, and time the transition — often setting up in the fall so the S Corp goes live at the start of the new year. S Corp Management begins once your S Corp is up and running.

I already have a CPA and a bookkeeper. Why would I switch?

If they're serving you well, you may not need to. But most generalist setups miss broker-specific opportunities because no one owns the whole picture: reasonable compensation set by formula instead of strategy, QBI deduction left unoptimized, state PTET elections never made, and payroll withholding that ignores your deal pipeline. If you suspect something is being missed, bring your current setup to a Fit Call — we'll tell you honestly whether it's serving you, and if the answer is "you're in good hands," you'll know that too.

Can I wait until next year to deal with this?

You can — but S Corps run on the calendar year, so structure you don't have in place this year is savings you don't get back. Most brokers who switch set up in the fall and go live January 1, which means the decision window is earlier than people expect. The Feasibility Analysis includes the timing math, including what waiting costs.

I'm a broker in New York City — does an S Corp still make sense?

It can, but the threshold is higher. New York City imposes its own General Corporation Tax on S Corps, which reduces the self-employment tax savings the structure normally provides. As a rule of thumb, NYC brokers generally need net commissions above $500K before an S Corp makes sense. The S Corp Feasibility Analysis models your specific numbers.

Do you prepare my personal tax return too?

The S Corp Management engagement is with your business. Personal 1040 preparation is available as a separate engagement, offered at our discretion and priced separately.

Who is behind For CRE Brokers?

For CRE Brokers is a service of Moisand Fitzgerald Tamayo, LLC. We've specialized in the tax and financial lives of commercial real estate brokers for 15 years — hundreds of brokers, across dozens of states and dozens of brokerage firms, including CBRE, JLL, Cushman & Wakefield, Colliers, Newmark, and Marcus & Millichap.

Ready to stop managing your S Corp alone?

One call to find out if S Corp Management fits the way you're paid, the way you work, and the numbers on your last 1099. The tax savings will get your attention — the structure, discipline, and freed-up focus are what you'll keep. And remember: S Corps run on the calendar year — the structure you don't put in place this year is savings you don't get back.

Schedule a Fit Call