Causes of Hypersomnia. Hypersomnia has many and varied causes, including sleep apnea, narcolepsy, excess weight, drug or alcohol abuse, brain tumor and certain medications. Following is a list of causes or underlying conditions (see also Misdiagnosis of underlying causes of Hypersomnia) that could possibly cause Hypersomnia includes: 1  Sleep deprivation. 2  Clinical depression.  Schizophrenia.
The short answer is no, as long as the S Corp makes. no distribution to the owner-employee to avoid payroll taxes. The reality is that. the IRS cannot require a business to pay its employees a minimum salary. In a. recent court case involving an S Corp owner-employee, the IRS stipulated to the.
S corporations Are Subject to Franchise Tax, But Not Corporate Tax. If you meet the federal tax law requirements to operate as an S corporation, the IRS allows your business to pass through its income to the shareholders. This means that your business will not pay any IRS corporate level income tax.However, you'll have to claim your entire share of the business income on your personal federal income tax return even if you did not take any money out of the business.he amount of tax varies based upon the business entity, but all entities that do business in California are subject to a $800 minimum taxâeven if they have no net income for the year. All C corporations are required to pay an annual corporate tax of 8.84 percent on the net income generated in California.