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Thank you for the reply. Alright, assuming I proceed with that strategy, how to I proceed with the W-2 issue at the end of the year?  Do I manually generate a W-2 reflecting the income year-to-date and then a separate w-2 from my new payroll provider going forward?  What about the tax filings?  Since the S-corp election goes back to 1/1/2023 but I am now just starting a payroll do I have to file late tax reports or can I count the estimated tax payments made during the year?