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https://www.thetaxadviser.com/issues/2022/nov/federal-implications-passthrough-entity-tax-elections.html

She was single at the time of the gift. Even if he was alive, gift-splitting between spouses is an election so you wouldn't need his SS unless they chose to split their gifts.

Not sure about NC, but I'm assuming the 4.99% is an estimated tax that has to be paid. In NY, the estimated tax rate is a little higher than most taxpayers actual tax rate. When the NY return is prepared, the PTE is added back into taxable income and it is taxed at the TP rate. The estimated payment made by the S Corp is added to the total payments. For example, single member S Corp has $100,000 profit. Estimated PTE payment is 6% ($6,000). S Corp profit is reduced by the $6K and the TP saves their federal marginal tax rate. On the state return the TP adds back in the $6K PTE, bringing taxable income back up to $100K. Marginal rate is 5% so they have a tax liability of $5,000 (which is the same as they would have if they did not pay the PTE). They then apply the $6K estimated payment to their total payments, getting them a refund of $1,000 of the $6,000 they paid in.

This is the one I hear as the prime excuse. Nothing left to pay myself. But inevitably, they take distributions in some manner, such as expense reimbursement, medical insurance, car lease, etc. Some just cannot grasp they have to pay themselves wages at least min wage for all time worked, overtime when required, THEN, if there is anything left, other things can be paid. I try to remind that they must treat themselves the same as a stranger employee, to deaf ears. If there really is no money coming in, then they can pay themselves as a payable, equity, or whatever their accountant prefers. Not that I do tax returns for others. It comes up when someone asks me how to create a one off check for the prior year, or an end of year check to cover wages or to make withholding.