@mzenah, as a corporate officer, you are obligated to pay yourself a salary. This is not optional under US federal tax law.
I read this differently, I do not see a definite requirement for an officer who does not work in that location.
The definition of employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding under the Internal Revenue Code include corporate officers. When corporate officers perform a service for the corporation and receive or are entitled to payments, those payments are considered wages.
If an officer does not perform any services or only performs minor services and is not entitled to compensation, the officer would not be considered an employee.