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https://www.irs.gov/pub/irs-news/fs-08-25.pdf#:~:text=The%20Internal%20Revenue%20Code%20establishes%20that%20any%20officer,personal%20expenses%2C%20and%2For%20loans%20rather%20than%20as%20wages.
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 …
https://www.upcounsel.com/corporate-officer-definition
https://www.irs.gov/charities-non-profits/exempt-organizations-compensation-of-officers
As used here, the term officer includes anyone who holds a position of trust, authority, or command within an organization. The Internal Revenue Code defines corporate officers as employees for FICA, FUTA, and FITW purposes. However, an officer of a corporation who does not perform any services or performs only minor services and who neither receives …
http://news.blueridgeesop.com/blog/who-is-considered-a-corporate-officer
The Definition of Corporate Officer The term officer means “an administrative executive who is in regular and continued service” as defined in Treas. Reg. §1.416-1, T-13. An employee’s status as an officer shall be determined upon all facts including “the source of his authority, the term for which elected or appointed, and the nature and extent of his duties.”
https://www.irs.gov/charities-non-profits/definition-of-a-corporation
Definition of a Corporation. In general, a corporation is formed under state law by the filing of articles of incorporation with the state. The state must generally date-stamp the articles before they are effective. You may wish to consult the law of the state in which the organization is incorporated. Note that for a corporation to qualify ...
https://www.lawinsider.com/dictionary/company-officer
Company Officer means the Chairman and Chief Executive Officer, the President, each Vice President (whether or not designated by a number or word or words added before or after the title "Vice President"), the Secretary, the Treasurer, each Assistant Secretary and each Assistant Treasurer of the Company and every other officer or employee of the Company designated as …
https://www.irs.gov/businesses/small-businesses-self-employed/responsible-parties-and-nominees
The "principal officer, general partner," etc., as defined by the IRS, is the true "responsible party" for the entity, instead of a nominee. The "responsible party" is the individual or entity that controls, manages, or directs the entity and the disposition of the entity's funds and assets, unlike a nominee, who is given little or no authority over the entity's assets.
https://www.irs.gov/pub/irs-news/fs-08-25.pdf
The Internal Revenue Code establishes that any officer of a corporation, including S corporations, is an employee of the corporation for federal employment tax purposes. S corporations should not attempt to avoid paying employment taxes by having their officers treat their compensation as cash distributions, payments of personal expenses,
https://www.irs.gov/forms-pubs/about-form-1125-e
Order Forms and Pubs. Help with Forms and Instructions. Comment on Tax Forms and Publications. Certain entities with total receipts of $500,000 or more use Form 1125-E to provide a detailed report of the deduction for compensation of officers.
https://www.law.cornell.edu/cfr/text/26/31.3121(d)-1
Generally, an officer of a corporation is an employee of the corporation. However, an officer of a corporation who as such does not perform any services or performs only minor services and who neither receives nor is entitled to receive, directly or indirectly, any remuneration is considered not to be an employee of the corporation.
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