Personally earned income can’t simply be reported on a corporation, partnership, etc. tax return, or vice versa. Compensation for services (whether wages, salaries, commissions, profit-sharing, pension, etc.) is taxable to the person who earns it. You can’t escape taxation by arrangements and contracts to share earnings
or to have them paid to someone else.
In a recent case, the taxpayer maintained that commissions were his S corporation’s income–not his sole proprietor income. The Court found that the taxpayer failed to carry his burden of establishing that he had a valid business arrangement with the S corporation under which he was required to, and did, pay the commissions to the corporation.