No, do not distributions in those fields; only enter salary, wages, and benefits.
Employees
Enter the total salaries, wages and taxable fringe benefits for all employees in the All Other Employees column. This is usually the amount reported as total compensation on the W-2.
Do not include compensation paid to independent contractors. We ask for independent contractor information later.
Officers' and Shareholders' Compensation
Enter officer salary and benefit information in the Officers column.
If the gross sales for the business are $500,000 or more, we will enter officer information separately.
Enter salary and benefit information for shareholders that own more than 2% of the corporation in the Shareholders > 2% owners) column. This is usually the amount reported as total compensation on the W-2. Certain fringe benefits paid to these shareholders may receive different tax treatment.
If the corporation has shareholders that own 2% or less of the corporation's stock, enter the total amount of salaries and benefits paid to these shareholders in the "All Other Employees" column.
