W-2.
Form 1099-NEC is specifically intended for "non-employees". Corporate officers are specifically included within the definition of employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding
FS-2008-25 states: Corporate officers are specifically included within the definition of employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding under the Internal Revenue Code.
Generally, an officer of a corporation is an employee of the corporation. The fact that an officer is also a shareholder does not change the requirement that payments to the corporate officer be treated as wages.
For a detailed discussion of this subject by the folks at "Reasonable Compensation Simplified", see
1099 OR W-2 FOR SHAREHOLDER-EMPLOYEES OF S CORPS? UPDATED FOR 199A
