| Thank you Zxed, this has been a common question being asked today as there are many consulting companies with Single Owners who are having problems receiving assignments.
These S corporation owners are not taking a salary and now filing for unemployment benefits. Some states are being lenient whilst other states are not granting these benefits. We have not consistently found that the owners filing for unemployment claims have been successful.
But, experience shows that if S Corp owners are really not receiving a salary or taking a dividend distribution as the S Corporation is not making any monies, then there may be grounds by which States are granting unemployment benefits to the extent that there were prior wages paid and adequate state unemployment taxes were paid. | 
