Can a company with a non-citizen/not green card holder board member taxed as an S-Corp?

Question

If a company has 2 or 3 board members that one of them isn't a US citizen nor green card holder, is it possible for this company to be considered as a S-Corp in the tax season?

Or at least citizen/green card holder members pay their related taxes as a board member of an S-Corp?

EDIT: For clarity I must say I also meant "shareholders" by "board members". This is a startup company and if they do it with three of them, the shares would be divided like 50% for the non citizen/GC holder guy and 25% each for two others or if they do it with two of them, each will obtain 50%.

Answer 1

The board composition of a corporation is irrelevant to the eligibility of the corporation to file an S election. As long as the board member is not a shareholder of the corporation, the corporation's eligibility to make an S election isn't impacted.

Note that if the corporation adopts a stock option plan which covers board members, care should be taken with stock option grants to nonresident aliens: while the grant itself probably doesn't affect the S status, the exercise of the option by a nonresident alien option holder certainly will.