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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.

Employer's Guide to Federal Unemployment Tax (FUTA)

    https://www.thebalancesmb.com/what-is-the-federal-unemployment-tax-futa-397959
    Apr 29, 2020 · If you are an employer, one of the taxes you must pay is unemployment tax. All employers pay Federal Unemployment Tax (FUTA) to fund the unemployment account of the federal government, which pays employees who leave a company involuntarily.Estimated Reading Time: 6 mins

Wage Compensation for S Corporation Officers - IRS tax forms

    https://www.irs.gov/pub/irs-news/fs-08-25.pdf
    Corporate officers are specifically included within the definition of employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding under the Internal Revenue Code. When corporate officers perform services for the corporation, and receive or are entitled to receive

ESDWAGOV - Corporate officers FAQ

    https://esd.wa.gov/employer-taxes/corporate-officers-FAQ
    If your officers are not covered, you will lose your Federal Unemployment Tax Act (FUTA) tax credit for them. Your total taxes (state taxes and FUTA) may go up or down, depending on the salaries of individual corporate officers and your state tax rate. 26.

ESDWAGOV - Exempting corporate officers

    https://esd.wa.gov/employer-taxes/corporate-officers
    If a corporation does not elect coverage for its corporate officers, it must pay the full rate for federal unemployment taxes (FUTA) on them. This may cost more than state taxes, depending on tax …

Unemployment Insurance Tax - Employment and Wages FAQ ...

    https://des.az.gov/services/employment/unemployment-employer/employer-handbook-unemployment-insurance-tax/employment
    Your corporation is an artificial entity treated by law as separate from you and, as a corporate officer you are its employee for Arizona and federal UI tax purposes. Wages that you earn from the corporation are usable as wage credits if you ever need to file a claim for unemployment benefits.

Corporations and Limited Liability Companies - State of Oregon

    https://www.oregon.gov/EMPLOY/Documents/uipub208.pdf
    the Corporate Officer Exclusion Request - Form 2578*). If accepted, the exclusions will be effective the first day of the current cal-endar quarter or of the calendar quarter preceding the calen-dar quarter in which the request was filed. The Employment Department will notify the employer in writing whether the election is approved or denied.

Corporate officer wage reporting Final

    https://www2.labor.idaho.gov/eServices/EmployerPortal/Content/CorporateOfficerWageReportingFinal.pdf
    Reportable for the Purpose of State Unemployment Tax Corporate officers, classified by law as employees in Idaho, are required to report all wages in any form if they perform services for the corporation. Corporate officers who are ALSO SHAREHOLDERS are required to report all wages in any form if they: Have not yet reported a fair market wage.

PAYMENTS TO CORPORATE OFFICERS

    http://www.edd.ca.gov/pdf_pub_ctr/de231pc.pdf
    Tax decisions by the CUIAB provide some guidance as to whether payments to corporate offcers constitute loans or wages. 1. A corporate offcer loaned money to the corporation. The corporate offcer raised the money through personal loans from banks. The pre-incorporation agreement called for the corporation to assume the

Unemployment Insurance - wyomingworkforce.org

    http://wyomingworkforce.org/businesses/ui/
    May 15, 2019 · Unemployment Tax Division (307) 235-3217 (For information on your UI Account) (307) 235-3278 Fax; Benefit Payment Control. Send mail to this address: P.O. Box 2760, Casper, WY 82602-2760 (307) 235-3236 (307) 235-3277 Fax; CODY Field Office. 1026 Blackburn Ave., Cody, WY 82414 (307) 587-8247 Fax; GILLETTE Field Office. 551 Running W Drive, #100 ...

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