I agree with this and have understood it to be so for my whole career, but when I was challenged to back it up recently, I could find lots of posts like your answer, from self assured accountants like myself, but I actually couldn't find it written down anywhere official, in an IRS pub or the Code or Regs. I see things that say 'you're subject to SE tax', but nothing that specifically says 'you may NOT pay yourself as an employee' and it would be helpful to be able to point people to such a thing. Do you have a cite, or are you like me and you just have always trusted that this is so?
