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S Corporation Employees, Shareholders and Corporate Officers

    https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-employees-shareholders-and-corporate-officers
    Mar 16, 2021 · 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.

ESDWAGOV - Corporate officers FAQ

    https://esd.wa.gov/employer-taxes/corporate-officers-FAQ
    Corporate officers are automatically exempt unless the corporation requests coverage and we approve it. Corporations with employees must request to cover their officers, …

Corporations and Limited Liability Companies

    https://www.oregon.gov/EMPLOY/Documents/uipub208.pdf
    Compensation paid by professional corporations and subchapter S corporations is considered the same as compensation paid by a C corporation. Dividends, distributions, and draws paid to corporate officers or shareholders may be taxable wages to the extent they are part of reasonable compensation for services rendered.

What Is a Reasonable Salary for an S Corporation Officer?

    https://www.thebalancesmb.com/what-is-a-reasonable-salary-for-an-s-corporation-officer-397939
    Sep 17, 2020 · An S corporation officer (president, chief operating officer, etc.) is considered an employee and payments they receive for their services as an employee are considered wages. This person is also an owner/shareholder but each of these roles …Estimated Reading Time: 5 mins

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