The employer matching contribution is a deductible expense for the S-Corp and is reported on line 17 of form 1120S for the S-Corp.
As an employee-owner of the S-Corp, your personal elective deferral should be reported on your form W-2 as it should be a deduction from your paychecks. It should be reported in box 12 of your form W-2 with code D. The employer contribution is not reported on your personal tax return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
