Well that is what I don't understand about the article, sure unless you are a S-corp you are going to get nailed for FICA and even if you are you don't totally

Well that is what I don't understand about the article, sure unless you are a S-corp you are going to get nailed for FICA and even if you are you don't totally duck them. By my issue with the article is; great you are now a company, you just got a ticket to take a boat load of new deductions, write-offs and depreciations. If he was just skirting by, he should be able to prove this via deductions which should more than offset the mandatory FICA portion. I mean if he is spending that much it should not be that hard to shave off 8% in deductions.