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New Member
posted Jun 4, 2019 10:39:15 PM

I own disregarded LLC and pd myself a salary. Tax was WH incl emplr. What form s/b used as Sch C has no place for wages paid. What sb used to file this return?

Wages were paid monthly with all taxes withheld and remitted by a P/R service. The wages were paid under the LLC EIN number. What form is used to file the activity for this entity as no deduction for the wages I took and paid taxes on means payable taxes 2x on the receipts of the company.

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6 Replies
Expert Alumni
Jun 4, 2019 10:39:17 PM

Did you issue yourself a W-2?

New Member
Jun 4, 2019 10:39:19 PM

Yes a w-2 was issued.

New Member
Jun 4, 2019 10:39:21 PM

it would seem all the taxes withheld would be entered into taxes withheld and the employment taxes paid by both the employee and employer would entered somewhere else

Expert Alumni
Jun 4, 2019 10:39:22 PM

But you paid under the LLC tax ID #.  I have to leave for the evening, but I'll do some checking tomorrow and reply.  You might need to file a return for the LLC.  You paid your tax, so your not in a bad situation, just an unusual one.

New Member
Jun 4, 2019 10:39:23 PM

I'm good with that-I have everything else gathered up and calculated. Just as an FYI-I also had a 401K contribution to a plan under the LLC ID # that I need to know how to account for. Seems like filing 1120S would capture everything and still get everything reported correctly. This seems to be more form over substance with what IRS is requiring for disregarded entity filing a Sch C.

Level 13
Jun 4, 2019 10:39:45 PM

As a single member LLC you do not pay yourself a wage and issue a W-2.  Since a SMLLC is a disregarded entity, the business and the owner are one and the same.  As such, you cannot be an employee of yourself.

Your earnings are the profit that is  reflected on your Schedule C and you then pay self-employment tax on this bottom line when you file your tax return.

You are going to have some issues here to get this resolved.  You should file amended payroll forms requesting back all payroll amounts sent in.  Issue an amended W-2 with no wages and no withholding.  The reason you need to do this is because you cannot technically deduct the wages you paid yourself.  As a result, you will be paying self-employment tax on your net profit (without any deduction for your wages) and you will have paid in FICA tax on your wages; essentially paying FICA twice on your wage amount.

If you are comfortable handling the above on your own, go for it, however, I highly recommend you consult with a tax professional who can handle this for you.