Finance Bros: Do S (or C) Corp distributions count in calculating gross income?

A c corp distribution would be a dividend and included in income at personal level. S corp distribution wouldn’t be included in income unless exceeds the shareholder’s basis. The share of income from the s corp would be included in income at individual level as well, distribution paid or not.

I think Corp. dividends would be included to gross income to determine dividend tax rate. At your income stated here you would pay the qualified dividend rate of 15% up to 517K. Ordinary rates on the 100K salary. Corporation pays 21% after expenses. Got this from the internet. Look it up.