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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 · The definition of an employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding under the Internal Revenue Code include 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 …

ESDWAGOV - Corporate officers FAQ

    https://esd.wa.gov/employer-taxes/corporate-officers-FAQ
    In general, no. In fact, federal law provides that nonprofits that are exempt under section 501 (c) (3) of the federal Internal Revenue Code and those that reimburse costs instead of paying taxes must provide unemployment coverage for their corporate officers.

How should officers of a c-corporation be paid? - Legal ...

    https://www.avvo.com/legal-answers/how-should-officers-of-a-c-corporation-be-paid--2103481.html
    Mar 15, 2015 · First, state law does govern how often you need to pay employees. Directors don't have to be paid, but if those working regularly generally should be. You also mentioned that you have employees that your giving 1099s to. You need to be careful as you classify those working for you. You can only give 1099s to independent contractors, not employees. State law and federal law governs …

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