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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. Courts have consistently held S corporation officers/shareholders who provide more than minor services to their …

Payments to Corporate Officer Subject to Employment Taxes ...

    https://gyf.com/2017/09/payments-corporate-officer-subject-employment-taxes/
    Sep 22, 2017 · Corporate officers are considered to be statutory employees under the Internal Revenue Code. In addition, the particular taxpayer treated its officer as an employee by paying wages through a PEO and by withholding employment taxes.Estimated Reading Time: 3 mins

Taxes - Corporate Officer Liability Frequently Asked Questions

    https://www.michigan.gov/taxes/0,4676,7-238-74531_43515-195110--,00.html
    Corporate Officer Liability (COL) refers to holding an individual (an officer, member, partner etc.,) of a corporation personally liable for unpaid tax debts accrued by a corporation. When a corporation fails to file returns or pay taxes due, the Michigan Department of Treasury, Office of Collections, will attempt to collect the debt from any individual who the Department has identified as being an officer with …

ESDWAGOV - Corporate officers FAQ

    https://esd.wa.gov/employer-taxes/corporate-officers-FAQ
    Some of the factors are the salary you pay the corporate officer, your corporation’s state tax rate and the total difference in wages among all employees (excluding corporate officers) between the federal taxable wage base ($7,000 as of November 2013) and the state taxable wage base ($41,300 for 2014).

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