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@KMP2025 wrote:

I have a client who needs to file 2022, 2023 and 2024 1120s.

They did not pay reasonable compensation for any of those years.  Is there anything you can do to rectify this for prior years?  ... they also have roughly $35,000 in distributions each year

Salary will resume this year (2025) 

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Did the client specifically tell you they were non-wage distributions that were NOT to compensate him for the 'work' he performed?  Unless the client tells you that, your assumption should be that some (or all) of that are wages/salary and that payroll forms were not filed.

I don't know much about this business, but at first glance being taxed as an S-corporation might not be the best option for this taxpayer's business.