The tax accountant for our company indicated the officers can report their salary with a 1099 at year-end and pay quarterly taxes personally. The officers would take monthly withdrawals from the business (which constitutes their salary) and pay personal estimated quarterly taxes on this money. The tax accountant said we would not have to file quarterly tax returns because the Scorp is not withholding taxes. I thought all officers of an Scorp were required to have W-2 wages. Is the tax accountant making a valid suggestion?