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An Officer Of A Corporation Cannot Issue A 1099 To Him–Self

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In this audio snippet, you'll hear about:

  • If you're the officer of an S Corp, you cannot issue a 1099 to yourself. Hence, you cannot be a contractor to your own corporation.
  • If you do work for your corporation you must be a W2 employee

Audio Transcript
Yosef: I think it's important for shareholders of corporations to realize something which they've probably never considered. And that is that if you are an officer of a corporation, you can never issue a 1099 to yourself. You can't be an independent contractor to your own corporation. If you do work for your corporation, you must be a W–2 employee.
Travis: You must be a W–2 employee.
Yosef: How can you be an independent contractor when you're an officer of that corporation? You're not independent. [laughs]
Travis: [laughs] Good point.
Yosef: It's your corporation. It's your animal, it's your entity. If you're doing work for it then you're doing work for it as an officer, and that's why you're there. A number of CPAs, amongst ourselves, we joke about how clients think that they can get away with that. And it's really wrong.
Travis: [laughing] OK.
Yosef: And it's actually counter–intuitive to begin with.
Travis: Right. When you frame it that way, it doesn't make sense at all.
Yosef: That's right.
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