see this thread about credit card expenses which when I was working for various firms we deducted in the year incurred following the medical expense ruling.
https://www.dinesentax.com/when-are-purchases-made-with-a-credit-card-deductible/
2) How should withheld amounts be treated?
a. Employee 401k deferrals
b. Withheld Income tax and withheld FICA
these are not expenses. they have been deducted from the employees payroll checks and are properly reflected as a liability.
your friends must have fun reconciling the payroll tax forms and income tax returns.
