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Determining reasonable compensation for a self-employed individual, such as a dermatologist in Connecticut, involves several factors. Here's a simplified breakdown:

1. **Industry Standards:** Look at what dermatologists in similar practices in Connecticut are earning. You can find this information through industry surveys, online resources, or professional organizations.

2. **Experience and Qualifications:** The dermatologist's years of experience, level of education, and specialized skills should be considered. A highly experienced dermatologist with specialized skills would command a higher salary than someone just starting out.

3. **Duties and Responsibilities:** The scope of the work performed also plays a role. If the dermatologist is performing complex procedures or managing the business, this could justify a higher salary.

4. **The Corporation's Financial Health:** The salary should be in line with the corporation's financial situation. It shouldn't be so high that it puts the corporation in financial distress.

5. **IRS Guidelines:** The IRS expects that an S corporation pays a "reasonable" salary to its owner-employees before making non-wage distributions. If the IRS deems the salary too low, it could reclassify some of the corporation's distributions as wages, which could result in additional tax and penalties.

Remember, there's no one-size-fits-all answer. What's considered reasonable can vary greatly depending on the specific circumstances. It's a good idea to document how you arrived at the compensation figure in case of an IRS inquiry.