Where do I expense the salary that my corporation pays to me as its sole employee? In general expense category of the properties I repaired this year?

[alanseaver]

I have come to the general expense category under Rental property income and expenses for the 1st property.  If I spent 30 days on repair here in between tenants, do I use a portion of the yearly salary that my corporation paid to me as its sole employee as an expense in this category? 

[MinhT · Accepted solution]

In the tax return of your corporation, you do not apportion the salary among the activities or the projects of the corporation.

You deduct the whole salary as Salaries and Wages under Employee Compensation and Benefits.