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.
You must include the stock's fair market value as dividend income as of the date paid. PA-taxable dividend income does not include: Dividends distributed by a corporation to its stockholders as stock, if the distribution is not personal income for federal purposes. Distributions designated as return of capital by utility companies and other corporations that reduce the basis of your stock in the corporation.