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S Corporation Employees, Shareholders and Corporate …

    https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-employees-shareholders-and-corporate-officers
    When corporate officers perform a service for the corporation and receive or are entitled to payments, those payments are considered wages. The fact that an officer is also a shareholder does not change this requirement. Such payments to the corporate officer are treated as wages.

Guide to Operating an S-Corporation: Officers

    https://www.findlegalforms.com/articles/business/operating-s-corporation/officers-of-an-s-corporation
    Traditionally, there are four main officers: president, vice-president, treasurer, and secretary. Their specific powers should be outlined by the directors in the corporate bylaws and their …

S Corporations | Internal Revenue Service - IRS tax forms

    https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations
    S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes. Shareholders of …

Wage Compensation for S Corporation Officers - IRS …

    https://www.irs.gov/pub/irs-news/fs-08-25.pdf
    Wage Compensation for S Corporation Officers . FS-2008-25, August 2008. Corporate officers are specifically included within the definition of employee for FICA (Federal Insurance …

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