Hello DavidD66.
Thanks for responding. I think (remember, this is uncharted territory for me) I may have used the wrong terminology when I said "contributions" rather than "deferrals". My employee has had funds deducted from their wages to go into their SEP IRA. This amount is reported on their W-2 in Box 12 with code letter "F. Elective deferrals under a section 408(k)(6) salary reduction SEP" For the first time, we, as the employer, matched those contributions.
Once you mentioned the line for an 1120-S, I looked up the same term on the form we use as a C Corporation, Form 1120 and I found "Pension, profit-sharing, etc., plans"
This is great. Thank you very much. I think this answers my initial question. However, the follow up question is... is that it? I, as the employer can just declare the total employer amount paid (as matching contributions) towards all employees SEP IRA on line 23 and don't have do an additional form (or something) for each individual employee? Thank you for your patience.
