Accounting for S-Corp taxes

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Let me start off with this - I really don't want to incur the costs and learning overhead of Quickbooks. Yet I am now incorporated an paying myself a paycheck. As such I don't see how to properly account for both the corporation's payment of say Social Security and my personal payment of Social Security through my paycheck.
For example, keeping the numbers real simple, as a corporation money comes into your corporate business account. You then generate a paycheck to pay yourself. Let's say I'm gonna pay myself $1000 and $100 of it will go to Social Security as a deduction. Assuming that Social Security is the only tax we need to worry about (again, just to make the numbers simple) this whole business of paying me a paycheck will cost the corporation actually $1100. There'll be a check sent to me for $900 - $1000 gross minus the $100 Social Security deduction, and then the corporation will pay the other 1/2 of the Social Security ($100).
But how is this to be represented in Quicken? I mean most of you aren't corporations but do receive paychecks. Using the Paycheck wizard you dutifully record that you received $1000 for a paycheck and $100 of it was deducted. You categorize that as Social Security which is affiliated with the tax line item for /W2, Social Security, self/. This then properly flows throughout Quicken and can be exported into Turbotax later on.
But what about the $100 that the corporation paid for Social Security for you? How is that categorized? Surely that shouldn't be using the same category as that would double all of your social security payments incorrectly. How do you configure this?
Looking in Quicken Home & Business 2006's help I see it tells me to select Business: Quicken Services: Manage Payroll. Well first off there is no Manage Payroll selection to select! Wonderful job there Intuit. There is a "Pay your employees" selection which bring up http://payroll.intuit.com/ which is... tada! Quickbooks! :-(
So any other corporate owners out there who have managed to solve this problem?
--
ClearSCM, Inc.
Andrew DeFaria, President <http://clearscm.com
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Here's how I would manually book it in QuickBooks. Hopefully you can map the categories to your Quicken setup without too much difficulty:
Your paycheck: Payroll Gross (expense) $1000 (db) Payroll Taxes Payable (payable) $100 (cr) Cash $900 (cr)
EmployER taxes: Payroll Tax Expense (expense) $100 (db) Payroll Taxes Payable (payable) $100 (cr)
When you pay the taxes due each quarter: Payroll Taxes Payable (payable) $200 (db) cash $200 (cr)
I only have Q basic and I am not sure how to record step 2. Hopefully H&B allows journal entry type of transactions to allow you to book transactions that don't touch a bank account.
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Laura wrote:

Huh? What is "Payroll Taxes Payable (payable)" supposed to mean? Is it a category? If so what is it's tax line item? That's the heart of my question to begin with. I assume the above would be a split transaction that I would enter into my personal checking account, right?

Ditto "Payroll Tax Expense (expense)". Also, where would this "transaction" happen? My business checking account?

Actually *I* don't pay my taxes and I don't pay each quarter anymore either. Or at least that's what I'm being told to do. You see I have Wells Fargo doing my payroll. Thus *they* pay my taxes on my corporation's behalf. I'm just trying to properly account for what they are doing with my money. And taxes aren't paid each quarter either (at least I don't think they are) rather they are being paid for each month when WF cuts me a paycheck.

AFAICT it doesn't. You can enter split transactions that have such offsetting categories so that the amounts can be properly categorized. But that's not really my issue. My issue is how to categorize shared taxes (e.g. SS) so that everything flows properly at tax time. In a non corporate environment the employee just receives a check, enters a paycheck transaction - which is just the gross amount followed by a series of negative (i.e. deductions) amounts for the various taxes. These deductions must be properly categorized to categories that have associated with them a "tax line item". This tax line item (e.g. (W2, SS) tells Quicken what this is WRT a tax item thus making Quicken's Tax center know how much you got paid and how much taxes you have paid. I want that to continue to work correctly. The category/tax line item is also used when information is exported to other tax programs like TurboTax. I want that to work properly too. So I don't think I want both $100 categorized to the *same* category/tax line item because that would double the reported SS taxes paid and set everything off, no?
--
Andrew DeFaria <http://defaria.com
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You have an S-Corp. It's expenses do not "flow" to a line item on a 1040. You file a separate return for the S-Corp depending on how you have elected to be taxed.
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Charlie K wrote:

Thanks but I never said they "flow to a line item on a 1040" - go back and check.I merely asked what category do I use (and, what tax line item should it be associated with, if any). You'll note, that there are many tax line items in Quicken and yes some of them are for a 1040 - many are not.
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Its a liablity account/category. There is NO tax line item that I know of. The year end numbers will show up on your W-2 form as SS/FICA/SDI/SUI/FUTA/etc withheld from your paycheck.

Yes. In your business checking account. ALL of these transactins are business related and should be recorded in that checking account. You will need to record the NET cash deposited into your personal checking account in a similar fashion if you feel the need to track the tax withholdings on a personal level.
The Payroll tax expense is an expense category. This is a true business expense. Just like your gross wages are.

You still need to record the ER payroll expense as well as the withdrawal from your business bank account each payday when WF takes the money for the payroll taxes. The transactions are still the same as I posted earlier. It MAY only be for $100 (employER side only). You will need to look at the payroll reports as well as what $$ hit your business account.

I realised that after I had enough coffee this morning. Steps 1 & 2 would be one transaction.

You can use the same liability account for both EE and ER payables. The tax lines that you need in TT are the payroll gross and payroll tax expense. You don't report the liabilities on your business tax return so it does not matter if they use the same category.
I think you need to read RC's comments. Quickbooks would be much better for your needs than Q. I also suggest you find a tutorial on basic payroll. Using a payroll service helps some but there are good ones and bad ones out there. The company is still responsible for the taxes so knowing what to expect is critical. Checking their calculations against something like PaycheckCity is also a good idea to make sure they are withholding the correct amounts from your personal checks. You will need to know your companies SUI/SDI rate (if any) as this maybe company specific. Read your state's Department of revenue page to find out the correct rate. It is YOUR responsibility to notify the payroll company of the correct rate to use.
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Laura wrote:

Which is it? A liability account or a category?

So I enter a split transaction for $0 that contains a line categorized as "Payroll Tax Expense" for -$100 and another line categorized as a "Payroll Tax Payable" (an income?) for +$100? Or is it a transfer to a liability account for Payroll Tax Payable? Put this into Quicken terms (if possible). A real, full example would do wonders!

BTW I'm also trying to set this up so that it works as automated as possible. As such transactions are gonna be downloaded into Quicken from my business accounts at Wells Fargo. I'd like it to match up so I just accept transactions not so that I have to totally reenter all the information, etc. I realize that I might have to do that to some extent as they will not know how to say enter splits, etc.
So in my simplified set of numbers I get two transactions downloaded from WF: One for $900 and one for $200. The $900 represents a paycheck delivered to... me! As the employee I enter this paycheck in Quicken and use the Paycheck wizard, recording that I got paid $1000 gross and paid a $100 deductible for Social Security. The corporation however incurred an expense of $100 - $900 in salary to the employee, $100 EE SS expense and $100 ER SS expense. This $1100 is represented by the two downloaded transactions of $900 and $200.
I record this in Quicken Home & Business in my business checking account as one transaction of $900 categorized as <what?>. Just a category such as "Payroll expense". Should it be associated with any tax line item or not?
How do I record the other $200 transaction? Is it just a transfer to a liability account for Social Security taxes that are drawn from on the quarter to pay taxes?

I'm not at TT yet! I'm still in Quicken H&B remember? The word "payroll" does not appear in any tax item in Quicken.

Again, I'm looking to avoid the added expense and, more importantly, the added learning curve and hassle of Quickbooks if I can. Shelling out several hundred dollars on software has never been something I easily do. I guess that's because I'm in the computer business.

And where might they be?

I would think that a large bank like WF would be relatively accurate otherwise they'd probably be flushed out long ago. And is being off slightly that much of a problem? I mean people are "off" with their taxes all the time and that's resolved when a tax return is filed right?
--
Andrew DeFaria <http://defaria.com
I always take life with a grain of salt, plus a slice of lemon and a
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Hi, Andrew.
Looks like my 2x4 missed. :>( Or maybe my other post was so long that you put off reading it for a while?
Anyhow...without trying to thread through all of your conversation with Laura, I'll comment on just parts of it, with LOT of snipping...

The FIRST thing you have to decide is whether you are doing the bookkeeping for "Andrew" or for "SCM, Inc.". As I said in my other post, the corporation is not you, and you are not the corporation. You seem to think that if you buy a horse, then you ARE a horse. But that's silly, isn't it? By the same token, just because you OWN a corporation, that does not mean that you ARE a corporation. If you buy a thousand - or a billion - shares of Intuit, you do not become Intuit. You just own some or all of it.
If you, as President of your corporation, hired me to run it for you, I would be your employee. When your corporation writes me a paycheck, I would have to record than income in my Quicken file (RC.QDF). But then, as manager of the corporation, I would also have to make an entry in the corporation's books (SCM.QDF) recording the payment of Salary Expense.
In RC.QDF, I would need to debit Cash $900, credit Salary Income (category) $1,000, and credit Social Security Tax Expense (category) $100.
In SCM.QDF, I would need to debit Salary Expense (category) $1,000, credit Cash $900, and credit Payroll Taxes Withheld (Liability Account) $100.
OK so far? The two entries - on my books and on the company's books - are almost mirror images of each other, but not quite. And trying to put BOTH entries into ONE set of books would create a nightmare!
So far, I have $1,000 of salary income, but I can spend only $900 because the company held out $100 - as required by law - and will send it to the government to pay MY SHARE of my social security tax.
What many employees don't realize is that the BOSS - the employer - is required by law to also pay social security tax on the employee's salary! The rate is the same percentage paid by the employee. So, quarterly during the year, the corporation will file a payroll tax report (Form 941) and send taxes to the IRS. The amount paid will include both the social security tax withheld (see above), plus the tax on the boss - an additional $100. So the corporation manager must send the check and then record in SCM.QDF: debit Payroll Tax Withheld (liability) $100, debit Payroll Tax Expense (expense category) $100; credit Cash $200.
(In this oversimplified example, we've ignored the fact that the employer must also withhold federal income tax from my paychecks and send that in along with the social security taxes. The boss does not have to match this tax, so it is simply a liability from the time it is withheld until it is remitted to the IRS. Not just a liability, but a Trust Fund for the benefit of the IRS, as I explained in my other post.)
At the end of the calendar year, your corporation must file the same kinds of payroll tax reports as any other employer. Its Form 941 for the October-December quarter will take care of the final social security taxes and income tax withheld. It must also file Form 940 and pay the Federal Unemployment Tax, which is levied on the boss, not the worker, for the whole year. And, by the end of January, it must issue a Form W-2 to each employee paid during the year. I'm sure you recall receiving such a form when you were an employee; now you will see the work that the boss must do to prepare that form. Even though you may be the President, Chairman, Janitor and Bookkeeper - and the only employee - you still must see to it that the corporation provides you with a W-2 - and send a copy to the IRS.
So, your question:

Depends on whether we are working in RC.QDF or in SCM.QDF. In RC.QDF, there is no payroll tax liability account because there is no liability; the tax has already been paid to the employer, who will send it on the the IRS. In RC.QDF, the social security tax is an expense, because it was payment of the tax levied on the employee. In SCM.QDF, the amount withheld is a liability until it is paid, when the payment reduces the liability to zero. The boss's share of the tax is a corporate expense. (It is actually a liability from payday until the end of the quarter, but we usually don't bother to record it until we pay it, then charge it directly to the expense category, bypassing the liability account.)

Remember that you must now file TWO income tax returns each year, Andrew.
First, as manager of your corporation, you will file Form 1120-S, U.S. Income Tax Return for an S Corporation. On this form, you will report SCM's income and expenses. Among the corporation's expenses will be salary expense and payroll tax expenses. The employee's share of payroll taxes will be hidden in the salary expense amount and not separately stated. The employer's share of the social security tax (and other payroll taxes, which we haven't discussed) will be included in the company's payroll tax expense category.
A part of this Form 1120-S is Schedule K-1, which allocates the corporation's net income for the year among its stockholders. Since you are the sole shareholder, all of the income will be allocated to you. (If there were multiple shareholders, the company would issue a separate K-1 for each of them.)
Second, after filing the Form 1120-S, you will prepare your Form 1040, U.S. Individual Income Tax Return, just as you always have. On Line 7, you will report your salary, as reported on that W-2 that you, as manager of your corporation, just gave to your individual employee self.
And then you will turn to Form 1040 (Schedule E) Supplement Income and Loss. On this form, you will find a place to enter your share of the S Corporation's income, as reported on the Schedule K-1 that you, as manager of the corporation, issued to your individual stockholder self.
Both your salary income and your shareholder income will find their way into your total Adjusted Gross Income, and both will be subject to your individual income tax. (Thank you, Andrew, American taxpayer!) You also will have paid your share of the social security tax (as employee, via withholding, and as employer, by corporate check to the IRS) and the federal unemployment tax (as well as any state and local taxes, which we've omitted here).
There are plenty more facets to all this, Andrew, but I'll bet your eyes are glazed over already, so I'll quit here for now.
Whenever one of my clients decided to go into business for himself, I always told him, "Congratulations! You have just volunteered to become a tax collector for the government." And when he decided to incorporate his business, he volunteered to create a new taxpayer and tax collector - and to file all those new batches of forms.
RC
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R. C. White wrote:

No, it really wasn't needed in the first place...

No I did read it.

Bottom line here appears to be this (taking out all of the accounting discussions about things really not germane to my question):
* As for SS Tax, I record it when I receive a paycheck in the normal fashion. It's an expense. We all know how this works... * On the Corp side, the corp just took $100 in SS Tax from the employee's paycheck with the promise to pay the government. Rather than simply pay that to the government we batch it up for quarterly payments because we love the old 1960's batch computer processing method. As such we create a liability account to stuff this money in until such time as the quarter ends and we cut a check for the government. * As for the other $100 that we as a corp need to pay, we just sorta fudge that until the quarter comes and then we pay the government actually $200 ($100 from the liability account and $100 from the corp). I guess normally this just remains in say the corporation's checking account.
The complication: WF is doing my payroll. As such, and in our fictitious example, WF emitted two transactions for my account. One for $900, a check paying the employee and another transaction for $200 labeled as "impound". So WF "impounded" both the corp's $100 liability for SS Tax and the employee's $100 liability for SS Tax.
I'm assuming the proper way for me to encode this in Quicken Home & Business is one transaction for Salary expense of $900. Then set up a liability account for Payroll Taxes. I guess I could record the $200 transaction as a split with $100 going into the Payroll Taxes Liability account and the other $100 going to Payroll Expense? However you stated:

So, since WF has already impounded this perhaps the $200 should just be recorded as a transfer to Payroll Taxes liability account?
And you are correct there are "other taxes" some shared by the corporation and some not. I assume then that, since the transaction from WF impounded all taxes, all would transfer to the Payroll Taxes liability account. Do you think I need to create a split transaction with the various different taxes just to break it out in some fashion?
So then the answer to my question is simply:
Create a liability account called Payroll Taxes and transfer all monies impounded by WF for taxes there. Later you'll transfer them back to fund a quarterly tax payment to the government. This payment will be to a simple Payroll Expense category.
Thanks for all of the other discussion about corporations, taxes, forms, how the corp is not me (BTW: I get that - got it a long time ago actually). While I know, understand and appreciate the philosophies and principals behind such things and don't mind learning about them I prefer first to solve the user's problem/question first and then get progressively into the details as required, not write a book about accounting and eventual answer the guys question...
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Andrew DeFaria <http://defaria.com
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Hi, Andrew.
Well, I started drafting a response, but it got too long. (You know me!) So I decided to just shuck down to the cob:
1. In Andrew.QDF, just record receipt of your paycheck in the same way you would if you were working for Sears or the Village Shoe Store or any other employer.
2. In SCM.QDF, record payment of your salary as already stated, with one major correction (which probably was just a typo):

No, that Salary expense is $1,000, even though poor old Andrew gets a check for only $900.
Whether you use Quicken Basic or Quicken H&B or something in between (or QuickBooks), be sure to use a separate Quicken file (fileSET, of course) for the corporation, rather than try to include it in Andrew.QDF.
3. Even though WF (Wells Fargo?) is handling the payroll for your corporation, it is still YOUR responsibility, and if anything goes wrong, the IRS will look to you and not WF to fix. Amounts in WF's "impound" accounts are still your corporation's money and you can't consider the taxes paid until the forms are filed, the actual taxes computed, and the cash moved to the US Treasury. I know you know all that, Andrew, but you need to be sure that the corporation's Quicken file reflects what you know.

Well, that's what set me off in the first place. Your original comment was, " I am now incorporated an paying myself a paycheck." And then, a few lines later, "I mean most of you aren't corporations but do receive paychecks." If I had studied your original post more thoroughly I would have realized that you did clearly understand the distinction between your corporation and yourself, but the language just triggered my retired-but-still-alert reflex action to preserve that distinction. And, of course, I'm always aware that others are "reading over our shoulders" in newsgroups, so it's not enough that you, Andrew, understand. We must also be sure that those "lurkers" (and "lurking" is a GOOD thing in newsgroups!) also understand the distinction.
Long ago I read that it is important that we write so that we can be understood, but it is even more important to be sure that we cannot possibly be misunderstood. I try, but I don't always succeed.
So I'm sure I went overboard a little, but not totally without justification.
RC
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San Marcos, TX
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R. C. White wrote:

No can do because WF issues me a transaction that says $900 - not $1000. Remember I don't want extra work. It would be considerable extra work to basically forgo all the virtues of online transaction download by having to constantly delete transactions downloaded and re-work them. And besides, even as you said, while typically the ER's portion of SS Tax are not "impounded" into a liability account and then expensed out later you imply that at some times and in some occasions they are. Why can't this be one of them? Especially since the $200 transaction is also downloaded and 1/2 of that is already destined for the liability account. The additional expense will happen later on when the government is paid their taxes, no? So, it seems to me that it works out correctly anyway.
BTW I meeting with WF tomorrow to discuss Sup-IRAs and plan to ask them more about this...

I fail to see why that's an necessity. I know, I know, you accountant types insist on separation of personal and business accounts. But I don't share your belief that that means that they cannot be housed in one database (not a fileSET BTW - but a database) as long as they are essentially kept separate (which I intend to do). Indeed the very concept of Quicken _Home & Business_ blows your theory of "don't mix business with pleasure" apart as by it's very design it keeps them in the same database, yet maintains their separation.

Understood.
Who ever said I was (considering the taxes paid)?

Considering that the IRS is not gonna impound my Quicken database and then spank my hand if I wasn't using the exact method they recommend (which method exactly do they recommend... Answer: For Quicken or Quicken Home & Business the don't recommend anything!), how I store it in Quicken is pretty much irrelevant to them. It's just that I need to be able to understand it myself and be able to give them the data that they need when and if requested.

IOW file it under "You know what I meant!".

I am not longer in the business of teaching others how to use Quicken - gave that up 6 years ago... If they wish to peep in fine. If they glean some good information - great. If they get bad info - bummer. Caveat Emptor!!! (And remember what you're paying for this).
If you wish to go on and on to help them - great! If you want to publish it I could even help you by putting it in my web site. However please, answer the question posed first *then* explain things to the over the shoulder lurkers - or post a summary when the issues have been worked out. I have no problem with you running on and on - hell I do it myself!

See above. Answer question first, then explain why...

If you do answer the question first then you at least offer me the opportunity of jumping ship before you go overboard! :-)
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Andrew DeFaria <http://defaria.com
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Whoops! Cross-eyed bookkeeper at work. ;>(

Make that last entry DEBIT SS Tax Expense! Debits ($900 + $100) have to equal credits ($1,000), of course.
RC
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Hi, Andrew.
Now, where's that 2x4 that I need for cases like this...
WHAM!!!
Now that I have your attention (I hope)...It's time for a MINDSET ADJUSTMENT!!
Andrew, YOU are NOT incorporated! You now OWN a corporation.
Even if you are the only shareholder, the entire board of directors, the president, vice president, secretary-treasurer and coffee maker/server all rolled into one, YOU are NOT the corporation!
And that means that the corporation's "books" are not your books - and vice versa. We often discuss the wisdom of keeping books for a business within an individual's Quicken file, using Classes or some other method to keep track of business versus non-business expenses. That is an acceptable arrangement only for a SOLE PROPRIETORSHIP business. Not for a corporation that owns a business, even if there is only a single stockholder.
A corporation is a separate legal entity. Separate from owners of its corporate stock. It deals at arms length (theoretically, at least) with its employees, even if there is only one employee and that one is the sole shareholder.
This is a giant subject, Andrew, and you don't want me to write a book about it here. (You KNOW how wordy I can get!) Just remember that you MUST keep your corporation and yourself separate in YOUR OWN MIND! Even if you say, "I'm incorporated", don't ever THINK that.
Whether you use pen and ink or a computer to keep the corporate records, they are entirely separate from Andrew's books - except that Andrew's books should have an Asset Account holding his investment in the corporation. The corporate books will have a Capital section (which Quicken does not provide) showing, among other things, how many shares have been issued and what the corporation received for those shares. In accountant-speak, the simplest opening entry in the corporate books would debit Cash and credit Common Stock.
Later, when the corporation pays any employee - even its President - it will withhold payroll taxes. In your example: debit Salaries Expense $1,000; credit Cash $900; credit FICA Taxes Withheld $100. Now, or at some time up until the end of the calendar quarter, when tax reports and payments are due, the corporation must make another entry: Debit Payroll Taxes Expense $100; credit Payroll Taxes Payable $100 - this is for the employer's share of social security on the salary paid, of course. When the report is filed and the taxes are paid, the corporation books will debit FICA Taxes Withheld $100; debit Payroll Taxes Payable $100; credit Cash $200.
Even in this simplified example, it is important to recognize the distinction between FICA taxes WITHHELD from the employEE and taxes imposed on the employER. Withheld taxes are a Trust Fund that the employer (the corporation AND its responsible officers) are obligated to keep in trust for the government. Taxes on the employer are just ordinary tax debts, like utility bills and income tax on the corporation's own income. The IRS (and courts) are far more aggressive in collecting trust funds than other taxes. The corporation and its officers may not see the distinction, but the government does.
Your subject line says "S-Corp", so I assume that you have elected (or will elect) to have the corporation pay no income taxes on its corporate income, by agreeing that you, personally, will include the corporation's income on your own individual Form 1040, all as provided in Subchapter S of the Internal Revenue Code. This does not change the fact that the corporation exists, only the manner in which it is taxed. Creditors (including the IRS) will still look to the corporation itself for payment of its debts, and it will still be treated as a corporation for purposes other than taxes. So you can't simply ignore the separate legal entity that you have had the state create. It is, according to court cases that I read decades ago, a "person" created by the state.
Even though I've been retired since the early 90s, Andrew, I've heard of a number of changes brought about by the popularity of Sub-S corporations, LLCs, limited partnerships and other exotic ownership organizations. My understanding is way out of date, so be sure and check with your own CPA and/or attorney, and be sure that they are current with the rules - which may not be as I remember them.
We've just skimmed over this lightly, Andrew. Quickbooks will cost only a few hundred dollars. Mishandling payroll tax trust funds can cost you thousands of dollars - or even time in jail.
I've never used Quickbooks, or even Quicken H&B, so I'm not sure what automatic features they have for keeping track of payroll taxes. But even in Quicken Basic, it should be possible, with a little thoughtful use of Liability Accounts, for a corporation to record the amounts withheld and the amounts imposed on the employer. But, if it were my business, I would certainly have a separate Quicken (or Quickbooks) file for the corporation, whether or not I owned all the shares.
RC
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R. C. White wrote:

I was tempted to say "Who cares?" and "You know what I mean" and "I just want to know what to record this as in Quicken", but as I've read further I see that Quicken might not be suited for the job...

Sorry, I failed to see the sticker on Quicken Home & _Business_ that stipulated that by "business" they only meant sole proprietorship. Will you ever forgive me?

You're speaking Quickbooks here obviously. Since you say that Quicken, even Home & Business, is not suitable for S-Corps are you then say I must get Quickbooks? If so, should I move everything into Quickbooks or just the Corporate stuff? Or should I just forget about tracking anything of my corporation and just tell my accountant to handle it all?

Yes I have...

Well my CPA mentioned Quickbooks but I was hoping to do this within Quicken Home & Business since 1) I have that already and 2) I really kinda fear having to learn Quickbooks. As you say this is a huge topic and I'm sure Quickbooks is oriented to cover a lot of aspects of this huge topic thus the learning curve would be steep. Also the expense, and getting another program, maintaining books in different programs, etc. However if you think that getting Quickbooks would be the best way to go then let me know.
Please remember, however, that while your profession is/was CPA and these matters and Quickbooks may be familiar territory for you, programming is my area of expertise and if you were asking me for which programming language to get started with I would not be telling you SmallTalk, Lisp, C++ or Perl rather perhaps Visual Basic.... However maybe it is time for me to jump into the deeper end of the accounting pool...

*A few hundred dollars?!?* You do realize that my server for http://defaria.com cost me a whopping $418.56. And that's all of the hardware and software costs! I use Linux (free), Apache (free), MySQL (free), Perl (free), Php (free), etc. Hell I don't even own MS Office (though back in 2000 I picked up a copy in Ukraine for $5US). A few hundred dollars is a *substantial investment in software for me*. In fact, the only software I regularly buy is Quicken.

I hear and understand you here. Still, AFAICT, Wells Fargo is doing my payroll and thus keeping those tax trust funds in tact and legal. I don't think I need to do anything about those except to keep a record of what they did and, of course, pay them to do it.

Well that was, after all, what I was asking about. That particular series of steps and clear description of the process of how to do this within Quicken H&B but so far nobody seems to want to share that knowledge with me here. I was just hoping that somebody here might have been in a similar situation and might have worked out a solution for Quicken or Quicken H&B instead of dishing out hundreds of dollars for Quickbooks then taking additional weeks, months, years to understand and master it.
--
Andrew DeFaria <http://defaria.com
When companies ship Styrofoam, what do they pack it in?
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Andrew,
R.C. explained it very clearly. It doesn't matter what product you use (I once used Excel), but when you start to track business finances you better have a basic understanding of accounting principles and rules or you will be receiving visitors from government agencies. Before you get testy, check the local school district, community college or university for a basic accounting class. Otherwise, pay a bookkeeper to keep you out of trouble.
That said, several years ago I set up a C Corp to handle my consulting practice. I won't get into why C over S here but I had valid reasons. Nevertheless the accounting principles are the same. Only the acounts and tax returns are different.
I handled it all in Quicken. I created a new Quicken file for the company with it's own set of asset, liability, equity, revenue and expense accounts. When I cut a paycheck for myself, I recorded it from a business (employer) standpoint per R.C.'s direction in the business file. I had to manually calculate withholding amounts based on IRS, state, and SSA tax table publications. The liabilities accrued until I made the monthly/quarterly tax payments at which time they were debited when cash was credited.
I "received" my paycheck from my employer (me) in my personal Quicken file. Kept track of deductions the same as any other employer paycheck.
If you have separate Quicken files, you'll maintain somewhat of an arm's length relation. You're also a lot less likely to accidently code something incorrectly. Also remember, you have to send quarterly reports, create W-2's etc. I used Excel and it was time consuming. Never used Quicken H&B and haven't seen Quickbooks in a while. The advantages of a business program like Quickbooks - automatic tax calculations (I believe) and electronic government reporting, W-2 production, etc. You decide whether your time or money is more important to you.
Regards, sb
Andrew DeFaria wrote:

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<!doctype html public "-//w3c//dtd html 4.0 transitional//en"> <html> <body text="#000000" bgcolor="#FFFFFF"> Andrew, <p>R.C. explained it very clearly. It doesn't matter what product you use (I once used Excel), but when you start to track business finances you better have a basic understanding of accounting principles and rules or you will be receiving visitors from government agencies. Before you get testy, check the local school district, community college or university for a basic accounting class. Otherwise, pay a bookkeeper to keep you out of trouble. <p>That said, several years ago I set up a C Corp to handle my consulting practice. I won't get into why C over S here but I had valid reasons. Nevertheless the accounting principles are the same. Only the acounts and tax returns are different. <p>I handled it all in Quicken. I created a new Quicken file for the company with it's own set of asset, liability, equity, revenue and expense accounts. When I cut a paycheck for myself, I recorded it from a business (employer) standpoint per R.C.'s direction in the business file. I had to manually calculate withholding amounts based on IRS, state, and SSA tax table publications. The liabilities accrued until I made the monthly/quarterly tax payments at which time they were debited when cash was credited. <p>I "received" my paycheck from my employer (me) in my personal Quicken file. Kept track of deductions the same as any other employer paycheck. <p>If you have separate Quicken files, you'll maintain somewhat of an arm's length relation. You're also a lot less likely to accidently code something incorrectly. Also remember, you have to send quarterly reports, create W-2's etc. I used Excel and it was time consuming. Never used Quicken H&amp;B and haven't seen Quickbooks in a while. The advantages of a business program like Quickbooks - automatic tax calculations (I believe) and electronic government reporting, W-2 production, etc. You decide whether your time or money is more important to you. <p>Regards, <br>sb <br>&nbsp; <p>Andrew DeFaria wrote: <blockquote TYPE=CITE>R. C. White wrote:
Andrew. <p>Now, where's that 2x4 that I need for cases like this... <p>WHAM!!!</blockquote>
<br>Now that I have your attention (I hope)...It's time for a MINDSET ADJUSTMENT!! <p>Andrew, YOU are NOT incorporated!&nbsp; You now OWN a corporation. <p>Even if you are the only shareholder, the entire board of directors, the president, vice president, secretary-treasurer and coffee maker/server all rolled into one, YOU are NOT the corporation!</blockquote> I was tempted to say "Who cares?" and "You know what I mean" and "I just want to know what to record this as in Quicken", but as I've read further I see that Quicken might not be suited for the job...
that means that the corporation's "books" are not your books - and vice versa.&nbsp; We often discuss the wisdom of keeping books for a business within an individual's Quicken file, using Classes or some other method to keep track of business versus non-business expenses.&nbsp; That is an acceptable arrangement only for a SOLE PROPRIETORSHIP business.&nbsp; Not for a corporation that owns a business, even if there is only a single stockholder.</blockquote> Sorry, I failed to see the sticker on Quicken Home &amp; <u>Business</u> that stipulated that by "business" they only meant sole proprietorship. Will you ever forgive me?
corporation is a separate legal entity.&nbsp; Separate from owners of its corporate stock.&nbsp; It deals at arms length (theoretically, at least) with its employees, even if there is only one employee and that one is the sole shareholder. <p>This is a giant subject, Andrew, and you don't want me to write a book about it here.&nbsp; (You KNOW how wordy I can get!)&nbsp; Just remember that you MUST keep your corporation and yourself separate in YOUR OWN MIND!&nbsp; Even if you say, "I'm incorporated", don't ever THINK that. <p>Whether you use pen and ink or a computer to keep the corporate records, they are entirely separate from Andrew's books - except that Andrew's books should have an Asset Account holding his investment in the corporation.&nbsp; The corporate books will have a Capital section (which Quicken does not provide) showing, among other things, how many shares have been issued and what the corporation received for those shares.&nbsp; In accountant-speak, the simplest opening entry in the corporate books would debit Cash and credit Common Stock. <p>Later, when the corporation pays any employee - even its President - it will withhold payroll taxes.&nbsp; In your example:&nbsp; debit Salaries Expense $1,000; credit Cash $900; credit FICA Taxes Withheld $100.&nbsp; Now, or at some time up until the end of the calendar quarter, when tax reports and payments are due, the corporation must make another entry:&nbsp; Debit Payroll Taxes Expense $100; credit Payroll Taxes Payable $100 - this is for the employer's share of social security on the salary paid, of course.&nbsp; When the report is filed and the taxes are paid, the corporation books will debit FICA Taxes Withheld $100; debit Payroll Taxes Payable $100; credit Cash $200.</blockquote> You're speaking Quickbooks here obviously. Since you say that Quicken, even Home &amp; Business, is not suitable for S-Corps are you then say I must get Quickbooks? If so, should I move everything into Quickbooks or just the Corporate stuff? Or should I just forget about tracking anything of my corporation and just tell my accountant to handle it all?
in this simplified example, it is important to recognize the distinction between FICA taxes WITHHELD from the employEE and taxes imposed on the employER.&nbsp; Withheld taxes are a Trust Fund that the employer (the corporation AND its responsible officers) are obligated to keep in trust for the government.&nbsp; Taxes on the employer are just ordinary tax debts, like utility bills and income tax on the corporation's own income.&nbsp; The IRS (and courts) are far more aggressive in collecting trust funds than other taxes. The corporation and its officers may not see the distinction, but the government does. <p>Your subject line says "S-Corp", so I assume that you have elected (or will elect) to have the corporation pay no income taxes on its corporate income, by agreeing that you, personally, will include the corporation's income on your own individual Form 1040, all as provided in Subchapter S of the Internal Revenue Code.</blockquote> Yes I have...
does not change the fact that the corporation exists, only the manner in which it is taxed.&nbsp; Creditors (including the IRS) will still look to the corporation itself for payment of its debts, and it will still be treated as a corporation for purposes other than taxes.&nbsp; So you can't simply ignore the separate legal entity that you have had the state create.&nbsp; It is, according to court cases that I read decades ago, a "person" created by the state. <p>Even though I've been retired since the early 90s, Andrew, I've heard of a number of changes brought about by the popularity of Sub-S corporations, LLCs, limited partnerships and other exotic ownership organizations.&nbsp; My understanding is way out of date, so be sure and check with your own CPA and/or attorney, and be sure that they are current with the rules - which may not be as I remember them.</blockquote> Well my CPA mentioned Quickbooks but I was hoping to do this within Quicken Home &amp; Business since 1) I have that already and 2) I really kinda fear having to learn Quickbooks. As you say this is a huge topic and I'm sure Quickbooks is oriented to cover a lot of aspects of this huge topic thus the learning curve would be steep. Also the expense, and getting another program, maintaining books in different programs, etc. However if you think that getting Quickbooks would be the best way to go then let me know. <p>Please remember, however, that while your profession is/was CPA and these matters and Quickbooks may be familiar territory for you, programming is my area of expertise and if you were asking me for which programming language to get started with I would not be telling you SmallTalk, Lisp, C++ or Perl rather perhaps Visual Basic.... However maybe it is time for me to jump into the deeper end of the accounting pool...
just skimmed over this lightly, Andrew.&nbsp; Quickbooks will cost only a few hundred dollars.</blockquote> <b>A few hundred dollars?!?</b> You do realize that my server for <a href="http://defaria.com " class="moz-txt-link-freetext">http://defaria.com </a> cost me a whopping $418.56. And that's all of the hardware and software costs! I use Linux (free), Apache (free), MySQL (free), Perl (free), Php (free), etc. Hell I don't even own MS Office (though back in 2000 I picked up a copy in Ukraine for $5US). A few hundred dollars is a <b>substantial investment in software for me</b>. In fact, the only software I regularly buy is Quicken.
payroll tax trust funds can cost you thousands of dollars - or even time in jail.</blockquote> I hear and understand you here. Still, AFAICT, Wells Fargo is doing my payroll and thus keeping those tax trust funds in tact and legal. I don't think I need to do anything about those except to keep a record of what they did and, of course, pay them to do it.
never used Quickbooks, or even Quicken H&amp;B, so I'm not sure what automatic features they have for keeping track of payroll taxes.&nbsp; But even in Quicken Basic, it should be possible, with a little thoughtful use of Liability Accounts, for a corporation to record the amounts withheld and the amounts imposed on the employer.&nbsp; But, if it were my business, I would certainly have a separate Quicken (or Quickbooks) file for the corporation, whether or not I owned all the shares.</blockquote> Well that was, after all, what I was asking about. That particular series of steps and clear description of the process of how to do this within Quicken H&amp;B but so far nobody seems to want to share that knowledge with me here. I was just hoping that somebody here might have been in a similar situation and might have worked out a solution for Quicken or Quicken H&amp;B instead of dishing out hundreds of dollars for Quickbooks then taking additional weeks, months, years to understand and master it. <br>-- <br><a href="http://defaria.com " moz-do-not-send="true">Andrew DeFaria</a> <br><font color="#999999"><font size=-1>When companies ship Styrofoam, what do they pack it in?</font></font></blockquote>
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--------------E7C0E0FE155249661D09DF28--
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This is a multi-part message in MIME format. --------------030308000809010006020407 Content-Type: text/plain; charset=ISO-8859-1; format=flowed Content-Transfer-Encoding: 7bit
slb wrote:

Sir, it matters to *me *what product I use. Some products are better than others. Some products are more expensive than others. Some products contain lots of functionality for things I don't need. Yes it may not matter to *you* what product you use but is surely does matter to *me*.

I actually do understand basic accounting principles. What I lack is how to properly apply those principals to my situation and how that looks and is properly done in Quicken, in particular Quicken Home & Business. Isn't that one of the reasons this group exists? To ask questions about how to apply real world situations, accounting principals and make them work under Quicken & Quicken Home & Business? Why you seem to have a problem with that is beyond me. My question was simple. I was not asking for the answers to whether to file S corporation or a C corporation. I was not asking for how to pay quarterly taxes with an S corporation. I was merely asking how to properly categorize the S-Corp taxes that are paid. I have yet to receive a straight and direct answer to that question.

I'm not getting testy. I'm asking questions. When and if I decide to get testy I can assure you - you'll know it!

Again, I understand basic accounting principals. My questions were simple: How do I properly record this in Quicken. So far nobody has given me practical "You do this, then that, then this" kinda direction. People have talked about lofty accounting principals and goals. Granted, I *know* they are the backbone of what's going on here. But please, if you can't tell me exactly *what* is done in Quicken in a step by step fashion then refrain from telling me to take some classes at a college about accounting. I'm not that stupid. And such classes are not gonna tell me the specifics I seek either.

This is all wonderfully... irrelevant! As I have said several times now, WF has already done all of that accounting. I am merely trying to reflect that in Quicken. It's the *how* that I'm trying to understand and that was my question. How does you telling me that you calculated your withholding amounts based on IRS, state, and SSA tax table publications relevant or helpful to the question that I posed? I asked for the details, the particulars, the manual steps involved. You answered "Yeah I took steps". WTF?

I'm doing that too. Again, this was not my question, not my question at all.

I'm not sure how to "code" anything WRT this! That was my question!!!

I'm assuming WF will be doing that for me. I will ask them next week about that.

Gotta love people who have not used the products in question who chime in attempting to answer a specific question about said product. And yes, that was slightly testy (I can do a lot more than that too!)

And the disadvantages are that it covers all kinds of things that don't pertain to my business, is expensive and time consuming to learn.

I have time to dedicate to this. The question was how to record S-Corp taxes. Another question brought up here is "Is Quicken H&B good enough for the task?".
--
Andrew DeFaria <http://defaria.com
If electricity comes from electrons, where does morality come from?
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--------------75959B8F0285D0444125B0FD Content-Type: text/plain; charset=us-ascii Content-Transfer-Encoding: 7bit
Good luck, dude.
You whined that you didn't want to spend money. Wandered all over the neighborhood about your cheap server and illegal copy of Office. Trashed R.C. when he clearly explained how to properly record the transactions. Finally asked how other owners did it.
I just told you --- I used basic Quicken, nothing fancy (answered question about cheap). Also used Excel at one time (even cheaper - you only paid $5 for that one).
There was no reason for me to reiterate R.C.'s description but thought I'd offer a few "things I've learned" doing small and large scale financial systems implementations for 30+ years.
Hope you figure out how to solve your problem.
sb
Andrew DeFaria wrote:

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<!doctype html public "-//w3c//dtd html 4.0 transitional//en"> <html> <body text="#000000" bgcolor="#FFFFFF"> Good luck, dude. <p>You whined that you didn't want to spend money. Wandered all over the neighborhood about your cheap server and illegal copy of Office. Trashed R.C. when he clearly explained how to properly record the transactions. Finally asked how other owners did it. <p>I just told you --- I used basic Quicken, nothing fancy (answered question about cheap). Also used Excel at one time (even cheaper - you only paid $5 for that one). <p>There was no reason for me to reiterate R.C.'s description but thought I'd offer a few "things I've learned" doing small and large scale financial systems implementations for 30+ years. <p>Hope you figure out how to solve your problem. <p>sb <br>&nbsp; <br>&nbsp; <p>Andrew DeFaria wrote: <blockquote TYPE=CITE>slb wrote:
<p>R.C. explained it very clearly. It doesn't matter what product you use (I once used Excel),</blockquote> Sir, it matters to <b>me </b>what product I use. Some products are better than others. Some products are more expensive than others. Some products contain lots of functionality for things I don't need. Yes it may not matter to <b>you</b> what product you use but is surely does matter to <b>me</b>.
you start to track business finances you better have a basic understanding of accounting principles and rules or you will be receiving visitors from government agencies.</blockquote> I actually do understand basic accounting principles. What I lack is how to properly apply those principals to my situation and how that looks and is properly done in Quicken, in particular Quicken Home &amp; Business. Isn't that one of the reasons this group exists? To ask questions about how to apply real world situations, accounting principals and make them work under Quicken &amp; Quicken Home &amp; Business? Why you seem to have a problem with that is beyond me. My question was simple. I was not asking for the answers to whether to file S corporation or a C corporation. I was not asking for how to pay quarterly taxes with an S corporation. I was merely asking how to properly categorize the S-Corp taxes that are paid. I have yet to receive a straight and direct answer to that question.
you get testy,</blockquote> I'm not getting testy. I'm asking questions. When and if I decide to get testy I can assure you - you'll know it!
local school district, community college or university for a basic accounting class. Otherwise, pay a bookkeeper to keep you out of trouble.</blockquote> Again, I understand basic accounting principals. My questions were simple: How do I properly record this in Quicken. So far nobody has given me practical "You do this, then that, then this" kinda direction. People have talked about lofty accounting principals and goals. Granted, I <b>know</b> they are the backbone of what's going on here. But please,&nbsp; if you can't tell me exactly <b>what</b> is done in Quicken in a step by step fashion then refrain from telling me to take some classes at a college about accounting. I'm not that stupid. And such classes are not gonna tell me the specifics I seek either.
several years ago I set up a C Corp to handle my consulting practice. I won't get into why C over S here but I had valid reasons. Nevertheless the accounting principles are the same. Only the acounts and tax returns are different. <p>I handled it all in Quicken. I created a new Quicken file for the company with it's own set of asset, liability, equity, revenue and expense accounts. When I cut a paycheck for myself, I recorded it from a business (employer) standpoint per R.C.'s direction in the business file. I had to manually calculate withholding amounts based on IRS, state, and SSA tax table publications. The liabilities accrued until I made the monthly/quarterly tax payments at which time they were debited when cash was credited.</blockquote> This is all wonderfully... irrelevant! As I have said several times now, WF has already done all of that accounting. I am merely trying to reflect that in Quicken. It's the <b>how</b> that I'm trying to understand and that was my question. How does you telling me that you calculated your withholding amounts based on IRS, state, and SSA tax table publications relevant or helpful to the question that I posed? I asked for the details, the particulars, the manual steps involved. You answered "Yeah I took steps". WTF?
my paycheck from my employer (me) in my personal Quicken file. Kept track of deductions the same as any other employer paycheck.</blockquote> I'm doing that too. Again, this was not my question, not my question at all.
have separate Quicken files, you'll maintain somewhat of an arm's length relation. You're also a lot less likely to accidently code something incorrectly.</blockquote> I'm not sure how to "code" anything WRT this! That was my question!!!
you have to send quarterly reports, create W-2's etc.</blockquote> I'm assuming WF will be doing that for me. I will ask them next week about that.
Excel and it was time consuming. Never used Quicken H&amp;B and haven't seen Quickbooks in a while.</blockquote> Gotta love people who have not used the products in question who chime in attempting to answer a specific question about said product. And yes, that was slightly testy (I can do a lot more than that too!)
of a business program like Quickbooks - automatic tax calculations (I believe) and electronic government reporting, W-2 production, etc.</blockquote> And the disadvantages are that it covers all kinds of things that don't pertain to my business, is expensive and time consuming to learn.
whether your time or money is more important to you.</blockquote> I have time to dedicate to this. The question was how to record S-Corp taxes. Another question brought up here is "Is Quicken H&amp;B good enough for the task?". <br>-- <br><a href="http://defaria.com " moz-do-not-send="true">Andrew DeFaria</a> <br><font color="#999999"><font size=-1>If electricity comes from electrons, where does morality come from?</font></font></blockquote>
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slb wrote:

I didn't whine. I said I didn't want to spend additional money I didn't need to. There's a difference. Can you tell what that is? Fools spend money unnecessarily. Each and every time that I said I did not want to spend additionally money I also said I did not want to have to spend a lot of time learning a very complex program. You conveniently decided to overlook that aspect. How dishonest of you!

Wandered all over which neighborhood exactly there popeye? Cheap server? Yes. Again, why should I spend thousands when hundreds will do? Is that what you'd recommend instead? You sir sound like an idiot wasting money. Pssst! I'll sell you my server. Only $4000.00! Then I'll turn around and buy 10 of them. :-)

How was that copy of office illegal? Do you have any evidence sir? If so bring it forth. Otherwise STFU! As far as I'm concerned I bought it from a reputable dealer. And no court in the world would see it otherwise.

I didn't trash him. Clearly you don't have the intellectual ability to distinguish between discussing something and trashing somebody. Perhaps a little trashing is in order... ;-)

Really? He didn't explain how to properly record the transactions at all in the beginning, he got clearer later on after much much pontificating about other accounting principals like how the corporation is a separate entity from me for paragraphs and paragraphs. Yeah I got that already. Got it in the beginning. Explaining how to properly record the transaction would benefit hugely by using an example. The example he put forth does not fit the Quicken model and was not described in Quicken terms. Considering my original question was clearly "how do I do this *in Quicken*" and "I don't want to buy and learn to use Quickbooks" one would thing a proper description of the solution would include how exactly to do this in Quicken. But even R.C.'s final description is not in Quicken terms.

Ah so you went to the Ukraine too? Probably not. I suspect you spent some $300 on Office.

And yet you still obviously you failed the part about reading the question and answering it first. Maybe they don't teach those accounting types that... Thanks for your "things that you've learned" but really, I wasn't asking about that.

No thanks to you...
--
Andrew DeFaria <http://defaria.com
If you're cross-eyed and have dyslexia, can you read all right?
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