I see what you are saying, but if you are a sole proprietor, your business profit is your salary....I don't pay myself a salary. Am I missing something somewhere? My personal taxable income is my business profit. I guess that brings up a good point though. You can't really compare an incorporated business to a sole proprietor. Maybe I should of just asked Sole Ps this question. Sorry for the confusion. But am I still off base somewhere with what I'm saying. I am greatful for the input though...I'm just not really sure what I'm missing here.