FREE GUIDE: 4 COMMON S CORP MISTAKES

Make the Move to Independent Contractor Status with Confidence

Leaving W-2 employment creates new opportunities — and new responsibilities. With more than a decade of experience helping brokers across the country, we provide the guidance and structure to ensure your transition is smooth and effective.

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Why Stream Brokers Are Making This Change

Stream brokers who are paid entirely on commission already operate like small business owners. Moving from W-2 employee status to independent contractor status (1099) simply aligns your compensation with the way you truly work. Handled correctly, this transition can:

  • Open the door to meaningful tax savings through better use of deductions and planning
  • Give you greater control over how and when your income is paid and taxed
  • Position you to build wealth more effectively, as the tax code favors business owners and investors

What Changes When You Leave W-2 Employment

Shifting to independent contractor status means some familiar benefits change — and new opportunities open up. 

Payroll taxes

You take on responsibility for both the employer and employee share of Social Security and Medicare taxes. With the right structure, this can be managed efficiently.

Health insurance

Coverage may still be available through Stream but without subsidy. You may also secure private coverage. Premiums paid from your business account can often be deductible.

Insurance benefits

Group life and disability insurance typically end. Private coverage is available but not deductible.

Retirement savings

Employer 401(k) contributions stop, but you gain the ability to set up your own retirement plan, often with higher contribution limits.

Expense deductions

Business-related costs — from mileage and licensing to education, marketing, and administrative support — now become deductible.

Why Structure Matters:
Corporation vs. Sole Proprietor

Not all independent contractor arrangements are equal.

Sole Proprietor (QREA Individual):

Simple, but often less efficient. All net income is subject to self-employment tax, and planning opportunities are limited.


LLC Taxed as an S Corporation (QREA Corporation):

Allows a split between salary and distributions, often lowering payroll taxes and creating a clearer framework for managing taxes and cash flow.

For most brokers, operating as an S Corporation is the most effective long-term strategy once annual net commissions reach about $125,000–$200,000.

How We Help

We provide a complete setup package to ensure you begin this new chapter properly structured and fully prepared.

Setup Package — $3,000 (tax-deductible):
  • Establish your LLC and S Corporation election (subject to additional legal and filing fees)
  • Set up payroll and compensation design
  • Develop a tax-efficient compensation strategy
  • Provide a framework for banking, cash flow, and tax withholdings
  • Identify deductible expenses common to real estate professionals
  • Outline retirement and benefit plan options
  • Conduct a structured onboarding session to ensure you understand your responsibilities

Full Rebate if You Continue With Us:

If you engage us for ongoing S Corporation management, the setup fee is applied back to you as a monthly credit until fully rebated.

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Ongoing Support

Managing an S Corporation is an ongoing responsibility. Our management service handles the details so you can focus on your business. This includes:

  • Payroll administration and tax withholdings
  • Bookkeeping and reporting
  • Quarterly tax planning and payment guidance
  • 1120S S Corp tax preparation
  • Strategic support as your income or circumstances change

Why Work With Us

  • Experience: Over a decade of working with hundreds of brokers across the country.
  • Specialization: We focus on the unique needs of commission-based real estate professionals.
  • Clarity: Our approach emphasizes education, so you understand your options and obligations.
  • Focus: We provide business consulting and tax services — not financial planning or product sales.

Take the Next Step

The transition to independent contractor status is both an opportunity and a responsibility. Done correctly, it can provide long-term benefits. Done incorrectly, it can create complexity and missed opportunities. Schedule a Call today to learn how we can help you make the move confidently and correctly.

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