NIL and revenue-share income is taxed harder than most athletes expect. See exactly what you keep — and the structure to keep more — with figures that are current, sourced, and built to survive a CPA's review.
The saving is structural, not a loophole. An S-Corp lets you take part of your pay as distributions instead of salary — and distributions skip the 15.3% Social Security + Medicare tax that a salary owes. The §199A deduction then trims federal tax on the business income.
For service income in North Carolina, an S-Corp starts paying for itself — net of the ~$1,500–$3,000/yr running cost — above about $35,000/yr.
Computed under 2025 (as of 2025-07-04) rules · estimate for planning, not tax advice.
If this is the first time you're seeing this, you're not alone — it's the tax surprise that catches most athletes and families off guard. Here's how it works.
Duty-day allocation with a resident-state credit for taxes paid elsewhere. Illustrative — appearance schedules and state sourcing rules vary.
Savings are computed by the same engine your athletes see — no invented multipliers. Move the sliders for your book of business.
Federal, state, and NCAA rules change constantly. Monitoring agents watch the primary sources; nothing reaches a plan until a human approves it.