Thank you. IRS says pretty much the same (I just got them on the phone). File & pay the withholding with a Form 941 and simply put all the wages into the 4th quarter and also do a W-2 and W-3. I can't use Form 944, which is an annual form for the withholding, but it is only for very small businesses (something like < $1000 withholding). This may be of use to others who want to collect some PPP money. I needed realistic wages to apply for that and reporting wages requires the reporting/paying of social security and medicare.
