Where do employEE contributions to SIMPLE IRA go on 1120S?

[SandalsCA]

My S-Corp started a SIMPLE IRA plan this year.  Do I include the employEE contributions to the plan on Line 7/8 of the 1120S, or on Line 17?

If I include the employee contributions on Line 7/8, then Line 7/8 won't match Box 1 of the W-2/W-3 since employee contributions are excluded from Box 1 wages and are reported on Box 12 Code S.  (TurboTax seems to always have a little reminder saying wages on 1120S should match the W3.)

Is Line 17 a better place?  (I put the employER matching contribution on Line 17.)

The 1120S directions for Line 8 say:
"Don't include salaries and wages reported elsewhere on the return, such as amounts included in cost of goods sold, elective contributions to a section 401(k) cash or deferred arrangement, or amounts contributed under a salary reduction SEP agreement or a SIMPLE IRA plan."

Does that seem to indicate employEE contributions to SIMPLE IRA plans are reported on Line 17?  Or are these directions talking about employER contributions?

Thanks for your help!

[MinhT1 · Accepted solution]

EmployEE contributions to the Simple IRA have to be included in their gross wages which are reported on lines 7/8. The total of lines 7 and 8 of your form 1120-S should be equal the Medicare wages in box 5 of your form W-3 (not box 1).

The EmployER contribution should be reported on line 17 of form 1120-S.

[Thudo]

the total of lines 7 and 8 of form 1120S should be equal the Box 5 of W-3. Is it always truth?

if my company pay Health premium insurance for >2% shareholders. It is subject to Federal tax withholding and including in box 1, but it is not including in box 5 of W-3. I added simple IRA to line 7 and end up the total of line 7 and 8 not equal ( it is greater than ) to box 5. is it right? I checked the total line 7 and 8 is equal to the total box 1 and 12a.