Hello,
I am a c corp owner, recently started paying myself. I am noticing that I am paying unemployment insurance on my paychecks.
My concern is if I am an only employee n employer, why do I have to pay unemployment insurance??? Am I eligible to get a waiver from the IRS or md state????

#1; As your company is set up as a C Corp, then the company is its own entity and, even though you're the company owner, you're also an employee. The company is required to pay unemployment insurance premiums for you, as it does for any other employee. If the company folds, you may be able to file a claim for unemployment, just as any other employee whose company no longer has a job for her. Some states place no restrictions on business owners filing for unemployment, but others, such as Virginia, don't allow unemployment claims if you own more than a certain percentage of the business. In Virginia, you can't collect unemployment if you own more than 10 percent of the business.

#2;I guess you need to contact your state Dept of Rev for more accurate info in detail