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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 …

Guide to Operating an S-Corporation: Officers Legal Form ...

    https://www.findlegalforms.com/articles/business/operating-s-corporation/officers-of-an-s-corporation
    A single shareholder can act as both the sole director and the sole officer of a corporation in most states. The officers, however, even in this circumstance, still derive their authority from resolutions of the board of directors.

Wage Compensation for S Corporation Officers

    https://www.irs.gov/pub/irs-news/fs-08-25.pdf
    The Internal Revenue Code establishes that any officer of a corporation, including S corporations, is an employee of the corporation for federal employment tax purposes. S corporations should not attempt to avoid paying employment taxes by having their officers treat their compensation as cash distributions, payments of personal expenses, and/or loans rather than as wages.

How Many Corporate Officers Must a Corporation Have ...

    https://lotzar.com/many-corporate-officers-must-corporation/
    Dec 18, 2014 · You must maintain corporate formalities and part of that means that you have the standard corporate officers that any other business will have. As a result, you typically will need to have at least the three basic officers. However, a Corporation can have only one owner and can have only one person in the leadership role.

Does an S Corporation Have a President? Your Business

    https://yourbusiness.azcentral.com/s-corporation-president-16418.html
    Although an S corporation can choose not to use the title ”president,” it must have at least one person who occupies that role. The president has clear authority to sign documents and commit the...

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