| The good news is that for an owner of the LLC there are no limitations or requirements for having a salary!
In fact, the IRS does not allow a salary for the partner/ owner since all the profits in the LLC are distributable to all the partners, (for active partners these profits are subject to Self-employment taxes). So, to the IRS it really makes no difference whether the taxpayer has a salary or not.
Owners of LLC's generally do not take a salary, however, for employees of course you would have payroll. | 
