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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
    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 …

Is an Officer of a Corporation An Employee? Axis Legal ...

    https://axislc.com/public/is-an-officer-of-a-corporation-an-employee/
    Jul 02, 2019 · For a corporation, including a C Corp. and an S Corp., generally, officers are considered employees of the corporation, if they’re being paid to provide services rendered. An officer of a corporation is the person who handles the day-to-day affairs of the organization. So for example, the president who oversees the staff and activities of the business, the secretary who keeps track of the …

IS A CORPORATE OFFICER AN EMPLOYEE? - ALBURO LAW

    https://www.alburolaw.com/is-a-corporate-officer-an-employee
    Apr 29, 2020 · IS A CORPORATE OFFICER AN EMPLOYEE? - ALBURO LAW. Corporate officers were those officers of a corporation who are given that character either by the Corporation Code (repealed by RCC) or by-laws. Quezon City, Philippines.

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