@wells225 

As @btks mentioned, an owner's draw only applies to a sole proprietorship.  As an S-corp owner who participates in the operation of the business, you need to pay yourself a reasonable salary (what similar businesses pay for the same or similar services).  Any profit remaining after that can be distributed to you as the only shareholder.  The distribution bypasses self-employment taxes which is currently 15.3%.  At that rate, it's easy to see why the IRS scrutinizes an S-corp owner's salary so you want to make sure it's reasonable.