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When filing 1120-s, should year-end wages and year-end payroll taxes be reported in the year the checks are written, or the year the money comes out of the account?
I am doing my 1120-s for 2017. There are some year-end wages and year-end payroll taxes from December of 2016 that didn't clear the corp account until January of 2017. Should these wages and taxes be included in the 2017 1120-s since the money came out of the account in 2017? Or should wages and payroll taxes reported on the 1120-s match the W-3 for the year? Is it OK if they don't match?
