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?

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Subchapter S / LLC Payroll Tax Deductions

As a cash basis taxpayer you deduct payroll taxes in the year that you paid them. So for you 2025.

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