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Wage Compensation for S Corporation Officers
- https://www.irs.gov/pub/irs-news/fs-08-25.pdf
- federal income tax withholding under the Internal Revenue Code. When corporate officers perform services for the corporation, and receive or are entitled to receive payments, their compensation is generally considered wages. Subchapter S corporations should treat payments for services to officers as wages and not as distributions of cash and property or loans to shareholders.
Compensation of corporate officers - Ipsen
- https://www.ipsen.com/compensation-of-corporate-officers/
- Compensation of corporate officer. Ipsen – Compensation policy for corporate officers, result of vote SM – 28 mai 2021.pdf. May 28, 2021.Estimated Reading Time: 1 min
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 · Such payments to the corporate officer are treated as wages. Courts have consistently held S corporation officers/shareholders who provide more than minor services to their corporation and receive, or are entitled to receive, compensation are subject to federal employment taxes. If an officer does not perform any services or only performs minor services and is not entitled to compensation, the officer would not be considered an employee. Distributions, Dividends and Other Compensation …
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