Thanks for the information wrt the eligibility of an officer wrt this credit.
The OP had a specific question about form data entry which has remained unanswered, however.
FWIW, I had the same form-related problem as did the OP (indeed, we do not have any non-officer employees). What I did was manually subtract the Line 8 credit amount from the Line 7 "Compensation of officers" amount.
IHTHS! Please pipe in if my "guidance" is not good practice...
