Hello
I know the differences are between employee and independent contractor and distribution
In the situation single member S Corp officer, under W2 and 1099NEC, the officer would pay for self employment the same . No thing change
Example
Under W2: the S Corp and employee each has paid for 6.2% for FICA and 1.45% Medicare
Under 1099NEC: the officer has paid the same 15.3% for self employment
The important that the wage /compensation must be reasonable and not variances from industry income
That is why they and I have agreed. Even though the case has been audited, the tax has not change
Am I correct?
But I agree with you, for the safe way to avoid the problem, I would recommend S Corp officer has W2 if the business entity has profit
