I am so confused.  Is the W-2 wages the total wages for all the employees in the company or just the shareholder's W-2 wages?  If all W-2 wages are 500,000 and out of the $500,000, $100,000 of the W-2 wages were for the sole shareholder in an S corp, which W-2 wages are they referring to?  The total of $500,000 or just $100,000?  Do you need to make any adjustments for the Shareholders wages of $100,000?