Is ordinary business income from an S-Corp (i.e., form 1120-S, line 22) subject to the additional social security tax from form 8959 or only W-2 wages paid by the S-Corp and reported on the individual's 1040?
Only income you earn as an employee of the corporation is subject to FICA.
See https://www.irs.gov/taxtopics/tc751
Ordinary business income reported on Line 1 of your K-1 (1120-S) is not subject to FICA.
Note that you need to pay yourself a reasonable salary for services you perform for the corporation.
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