Can anyone point me to any definitive language about whether S Corp shareholder wages are included as eligible wages in order to calculate the ERC?  The list of related individuals whose wages would be excluded (which does NOT include spouses, by the way) does NOT address actual shareholders - it appears to speak only to those individuals RELATED (in the case of a corporation, the relation would need to be to an individual owning more than 50% of the stock).  

Any assistance would be greatly appreciated.

Thank you.