a deposit into a  single member llc is in essence a deposit to yourself - like a transfer between your left and right pockets  you can take the money out of the llc a/c and put it into the s-corp a/c without having taxable income.  for tax purposes, for the s-corp, the money isn't  in until it's deposited into its bank a/c.  i only point this out in case you had basis problems with the s-corp.