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An S-Corp doesn't pay dividends  ... the shareholders have draws.  On the K-1 the profits are passed thru to the sharesholders to be taxed on the personal return even if the profits are not distributed. 

 

Only a C-Corp pays the stock holders dividends reported on a 1099-div. 

 

Now as to the salary % ... if you have 10 employees it is possible that the business made quite alot on their labors and that can be passed thru to the shareholder and a $45K salary may be reasonable for the job you actually do for the company.   However, if you are the only employee (W-2 issued) and you only took $45K when the business profited 100K it may look off if you are audited.  What you should do is issue yourself a nice year end bonus on your paycheck and report it on the W-2.