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.
An S corporation does not pay taxes at the corporate level. Any income earned and deductions are passed through to the shareholders to be included on the individual tax returns. Rental income from residential property owned by the S corp would pass to the shareholders as passive investment income.ass Through of Losses. If the S corporation realizes a loss on a real estate property, that loss would be passed through for a shareholder to use on a personal tax return. For an S corp, the use of losses is limited to the shareholder's proportionate investment in the property.