Paying yourself as a single-member LLC is typically executed by taking an owner's draw simply by transferring funds from your business bank account to your personal bank account, as the IRS views a single-member LLC as a "disregarded entity" for tax purposes. If your LLC elects to be taxed as an S-Corporation, you are legally required to pay yourself a "reasonable salary" through a formal payroll system with tax withholdings, supplemented by additional distributions of remaining business profits.
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