they do not show anywhere on your 1040. the box 1 wages should have been net of your contributions. thus it is not a tax deduction on your 1040. the. The only way the IRS would know if compensation was reasonable is by looking at the 1120S and compare it to other similar returns. on the 1120s the line 7 compensation is not reduced by your contributions. only employer matching contributions, if any, are reported on line 17.
