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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.

S Corporation Officers & Payroll - ASAP Help Center

    https://support.businessasap.com/article/61-s-corp-payroll-colorado
    Mar 13, 2019 · IRS FS-2008-25, "When corporate officers perform services for the corporation, and receive or are entitled to receive payments, their compensation is generally considered wages. Sub-chapter S corporations should treat payments for services to officers as wages and not as distributions of cash and property or loans to shareholders."

S-Corporation Payroll - Shea & Shea Business Solutions

    https://ssbusiness-solutions.com/s-corporation-payroll/
    Officers in S-Corporations are typically paid on an annual or quarterly basis. This is very different than small business payroll. In the U.S., income tax must be paid when it’s earned or received during the year and at least 90 percent of the income tax owed must be paid on a quarterly basis.

S-Corp Payroll Services - SurePayroll

    https://www.surepayroll.com/industry/s-corp
    Officer Only Payroll helps S-corporations run payroll. SurePayroll's online payroll services eliminate tax worries, and allows you to run S-corp payroll anytime.

Wage Compensation for S Corporation Officers

    https://www.irs.gov/pub/irs-news/fs-08-25.pdf
    Generally, an officer of a corporation is an employee of the corporation. The fact that an officer is also a shareholder does not change the requirement that payments to the corporate officer be treated as wages. Courts have consistently held that S corporation officer/shareholders who provide more than minor services to their corporation and receive or are entitled to receive payment are employees …

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