New S-Corp confused on # of shareholders

[AZ-Tax]

Their form 2553 list 4 people but the 2 of the people are spouses of the 2 shareholders.

Shareholder 1 has 500 shs
Shareholder 2 has 0 shs but is the spouse of shareholder 1

Shareholder 3 has 500 shs
Shareholder 4 has 0 shs but is the spouse of shareholder 3

[Burke]

Perhaps they intended the spouses to be officers, not shareholders?

[BOB W]

S Corp has 4 shareholders. The issues is only relavant when the maximum shareholders is reached, even then each is a shareholder but husband/wife is considered as one only for calculating how many shareholders.. All 4 shareholder own 25% each.

[Maribeth]

Arizona is a community property state. Each couple owns 50% of the corporation. Each spouse has an undivided 50% interest in the stock.

Maribeth