For federal tax law per IRS: "an officer who performs no services or only minor services, and neither receives nor is entitled to receive any pay, isn't considered an employee."

If a C-Corp. adopts a resolution in the organizing meeting that the sole Officer (the owner) shall not receive any salary until the corporation turns a profit, the officer is not entitled to receive any pay.

In such a case, the business might not have to file forms 940 and 941 until the officer starts performing more than only minor services.

What is the threshold for "minor services" stop being minor in the eyes of the IRS?

Is it possible to argue that services performed by the owner-officer continue to be minor when the C-Corp continues to have no other employees, does not use any external contractors, but after the corporation actually "starts operating" (i.e. open for business, for example ready to take payments or donations for internet content or a newsletter?)