ES Tax FAQs
Are the wages/salaries/draws paid to a Limited Liability Member reportable for ES Tax, even if I am an S Corp with the IRS?
No. If you form or register as an LLC with the state of Alaska or another state, member wages are not covered for ES tax purposes, nor can coverage be elected. ES Tax recognizes your entity as it is registered with the state regardless of whether the business files as a sole proprietor, partnership, or S corporation for federal income tax purposes.