Why doesn't the IRS require form 1125-E to be filed for S-Corporations that make less than $500,000?

Without the line-by-line accounting of each officers' wages on form 1125-E, how else (on form 1120s) does the S Corp delineate how much each officer was paid with respect to total officer wages on line 7?  Does the IRS compare each W-2 from different officers to the S-Corp's 1120s?