throte
Returning Member

Subchapter S / LLC Payroll Tax Deductions

I have an LLC and converted to subchapter S status in 2024.  I paid no salary during the year, but paid myself a bonus in December 2024.  I remitted the employer portion of taxes (social security, medicare, unemployment, etc) in January 2025.  I am a cash basis business.  Do I deduct those taxes on my 1120S in 2024 or 2025?