consult with a tax pro immediately. the failure of you and your spouse to take a salary for your services to the S-Corp (but see later about the realty business) is a serious tax problem. the IRS could impute salaries that should have been taken and then subject you, your spouse and the S-Corp to significant taxes, penalties and interest for failure to pay salaries, failure to file payroll tax returns, failure to file W-2s, failure to withhold and remit payroll taxes. if you have a state income tax, it too could impose similar penalties. another issue, as employees the S-Corp may be required to carry workers' compensation insurance. if you didn't the state can impose penalties. what your spouse did with his commissions also presents a significant tax issue. if the S-corporation performed the realty business in its name that's ok if state law allows this. some state laws would require both of you to be licensed realtors or there may be other restrictions. if not, then there are tax and legal issues.
by the way, did you file an extension for the S-Corp returns? they were originally due 3/15/2021. if not there's about a $200/month penalty per shareholder for late filing.
both of you need an education about the functioning of an S-Corp and the laws affecting it. you need more help than can be provided by this forum.
