line 10 adds back compensation to shareholders-employees.
here are the instructions from IRS form 4562 line 10
S corporations. Enter the smaller of
line 5 or the corporation's total items of
income and expense described in
section 1366(a) from any trade or
business the corporation actively
conducted (other than credits,
tax-exempt income, the section 179
expense deduction, and the deduction
for compensation paid to the
corporation's shareholder-employees).
