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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 ...
Guide to Operating an S-Corporation: Officers Legal Form ...
- https://www.findlegalforms.com/articles/business/operating-s-corporation/officers-of-an-s-corporation
- The officers, however, even in this circumstance, still derive their authority from resolutions of the board of directors. Prudent businesses often require copies of the authorizing resolutions in the course of large transactions. There may be many levels of corporate officers.
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