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I do have an eligible entity with an effective date of 06/22/2023.  

The goal is of course to save of payroll tax earned during the 2023 tax year before starting my S-Corp.  I have heard this strategy from 3 different accountants; two accounts used the term "nominee income" and one said that the income earned prior to forming the S-Corp would be labeled as "bonus" income on my S-Corp.  

 

But I can't find any information about this using my own research.