Accounting for S-Corp taxes

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Subject Author Date Accounting for S-Corp taxes Andrew DeFaria 08-24-2007  Re: Accounting for S-Corp taxes Laura 08-24-2007  Re: Accounting for S-Corp taxes Andrew DeFaria 08-24-2007  Re: Accounting for S-Corp taxes Charlie K 08-24-2007  Re: Accounting for S-Corp taxes Andrew DeFaria 08-25-2007  Re: Accounting for S-Corp taxes Laura 08-24-2007  Re: Accounting for S-Corp taxes Andrew DeFaria 08-25-2007  Re: Accounting for S-Corp taxes R. C. White 08-25-2007  Re: Accounting for S-Corp taxes Andrew DeFaria 08-25-2007  Re: Accounting for S-Corp taxes R. C. White 08-27-2007  Re: Accounting for S-Corp taxes Andrew DeFaria 08-28-2007  Re: Accounting for S-Corp taxes R. C. White 08-25-2007  Re: Accounting for S-Corp taxes R. C. White 08-24-2007  Re: Accounting for S-Corp taxes Andrew DeFaria 08-25-2007  Re: Accounting for S-Corp taxes slb 08-25-2007  Re: Accounting for S-Corp taxes Andrew DeFaria 08-25-2007  Re: Accounting for S-Corp taxes slb 08-25-2007  Re: Accounting for S-Corp taxes Andrew DeFaria 08-26-2007
Posted by Andrew DeFaria on August 28, 2007, 12:05 am Please log in for more thread options This is a multi-part message in MIME format. --------------000705010901090606050801 Content-Type: text/plain; charset=ISO-8859-1; format=flowed Content-Transfer-Encoding: 7bit R. C. White wrote: > 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): > >> I'm assuming the proper way for me to encode this in Quicken Home & >> Business is one transaction for Salary expense of $900. > No, that Salary expense is $1,000, even though poor old Andrew gets a > check for only $900. 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... > 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. 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. > 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. Understood. > 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. Who ever said I was (considering the taxes paid)? > I know you know all that, Andrew, but you need to be sure that the > corporation's Quicken file reflects what you know. 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. >> 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). > 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. IOW file it under "You know what I meant!". > 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. 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! > 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. See above. Answer question first, then explain why... > So I'm sure I went overboard a little, but not totally without > justification. If you do answer the question first then you at least offer me the opportunity of jumping ship before you go overboard! :-) -- Andrew DeFaria <http://defaria.com> All that glitters has a high refractive index. --------------000705010901090606050801 Content-Type: text/html; charset=ISO-8859-1 Content-Transfer-Encoding: 7bit <!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html> <head> <meta content="text/html;charset=ISO-8859-1" http-equiv="Content-Type"> <title></title> </head> <body bgcolor="#ffffff" text="#000000"> R. C. White wrote: Andrew. <br> <br> Well, I started drafting a response, but it got too long.&nbsp; (You know me!) So I decided to just shuck down to the cob: <br> <br> 1.&nbsp; 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. <br> <br> 2.&nbsp; In SCM.QDF, record payment of your salary as already stated, with one major correction (which probably was just a typo): <br> <br> <blockquote type="cite">I'm assuming the proper way for me to encode this in Quicken Home &amp; Business is one transaction for Salary expense of $900. <br> </blockquote> No, that Salary expense is $1,000, even though poor old Andrew gets a check for only $900. <br> </blockquote> 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.<br> <br> BTW I meeting with WF tomorrow to discuss Sup-IRAs and plan to ask them more about this...<br> you use Quicken Basic or Quicken H&amp;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. <br> </blockquote> 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 <u>Home &amp; Business</u> 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.<br> 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.&nbsp; </blockquote> Understood.<br> 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. <br> </blockquote> Who ever said I was (considering the taxes paid)?<br> I know you know all that, Andrew, but you need to be sure that the corporation's Quicken file reflects what you know. <br> </blockquote> 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 &amp; 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.<br> <blockquote type="cite">Thanks for all of the other discussion about corporations, taxes, forms, <br> how the corp is not me (BTW: I get that - got it a long time ago <br> actually). <br> </blockquote> Well, that's what set me off in the first place.&nbsp; Your original comment was, " I am now incorporated an paying myself a paycheck."&nbsp; 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. <br> </blockquote> IOW file it under "You know what I meant!".<br> 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.&nbsp; We must also be sure that those "lurkers" (and "lurking" is a GOOD thing in newsgroups!) also understand the distinction. <br> </blockquote> 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).<br> <br> 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 <b>then</b> 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! 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.&nbsp; I try, but I don't always succeed. <br> </blockquote> See above. Answer question first, then explain why...<br> I'm sure I went overboard a little, but not totally without justification. <br> </blockquote> If you do answer the question first then you at least offer me the opportunity of jumping ship before you go overboard! <span class="moz-smiley-s1"><span> :-) </span></span><br> <div class="moz-signature">-- <br> <a href="http://defaria.com">Andrew DeFaria</a><br> <small><font color="#999999">All that glitters has a high refractive index.</font></small> </div> </body> </html> --------------000705010901090606050801-- Posted by R. C. White on August 25, 2007, 11:49 pm Please log in for more thread options Whoops! Cross-eyed bookkeeper at work. ;>( > In RC.QDF, I would need to debit Cash $900, credit Salary Income > (category) $1,000, and credit Social Security Tax Expense (category) $100. Make that last entry DEBIT SS Tax Expense! Debits ($900 + $100) have to equal credits ($1,000), of course. RC -- R. C. White, CPA San Marcos, TX (Retired. No longer licensed to practice public accounting.) rc@grandecom.net Microsoft Windows MVP (Currently running Vista Ultimate x64) Posted by R. C. White on August 24, 2007, 12:07 pm Please log in for more thread options 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 -- R. C. White, CPA San Marcos, TX (Retired. No longer licensed to practice public accounting.) rc@grandecom.net Microsoft Windows MVP (Currently running Vista Ultimate x64) > 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> Posted by Andrew DeFaria on August 25, 2007, 1:33 am Please log in for more thread options This is a multi-part message in MIME format. --------------080208060407000800020004 Content-Type: text/plain; charset=ISO-8859-1; format=flowed Content-Transfer-Encoding: 7bit R. C. White wrote: > 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! 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... > 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. 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? > 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. 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? > 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. Yes I have... > 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. 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... > We've just skimmed over this lightly, Andrew. Quickbooks will cost > only a few hundred dollars. *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. > Mishandling payroll tax trust funds can cost you thousands of dollars > - or even time in jail. 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. > 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. 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? --------------080208060407000800020004 Content-Type: multipart/related; boundary="------------040701010303030506020404" --------------040701010303030506020404 Content-Type: text/html; charset=ISO-8859-1 Content-Transfer-Encoding: 7bit <!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> <html> <head> <meta content="text/html;charset=ISO-8859-1" http-equiv="Content-Type"> <title></title> </head> <body bgcolor="#ffffff" text="#000000"> R. C. White wrote: Andrew. <br> <br> Now, where's that 2x4 that I need for cases like this... <br> <br> WHAM!!! <br> </blockquote> Now that I have your attention (I hope)...It's time for a MINDSET ADJUSTMENT!! <br> <br> Andrew, YOU are NOT incorporated!&nbsp; You now OWN a corporation. <br> <br> 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! <br> </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...<br> 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. <br> </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?<br> 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. <br> <br> 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. <br> <br> 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. <br> <br> 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. <br> </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?<br> 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. <br> <br> 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...<br> 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. <br> <br> 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. <br> </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. <br> <br> 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...<br> 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 class="moz-txt-link-freetext" href="http://defaria.com">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.<br> payroll tax trust funds can cost you thousands of dollars - or even time in jail. <br> </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.<br> 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. <br> </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 moz-do-not-send="true" href="http://defaria.com">Andrew DeFaria</a><br> <small><font color="#999999">When companies ship Styrofoam, what do they pack it in?</font></small> </body> </html> --------------040701010303030506020404 Content-Type: image/jpeg; name="cgo0246l.jpg" Content-Transfer-Encoding: base64 Content-Disposition: inline; filename="cgo0246l.jpg" /9j/4AAQSkZJRgABAQEBSgFKAAD/2wBDABALDA4MChAODQ4SERATGCgaGBYWGDEjJR0oOjM9 PDkzODdASFxOQERXRTc4UG1RV19iZ2hnPk1xeXBkeFxlZ2P/2wBDARESEhgVGC8aGi9jQjhC Y2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2P/wAAR CAFIAZADASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAA 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thread options --------------E7C0E0FE155249661D09DF28 Content-Type: text/plain; charset=us-ascii Content-Transfer-Encoding: 7bit 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: > R. C. White wrote: > >> 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! > > 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... > >> 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. > > 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? > >> 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. > > 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? > >> 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. > > Yes I have... > >> 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. > > 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... > >> We've just skimmed over this lightly, Andrew. Quickbooks will cost >> only a few hundred dollars. > > 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. > >> Mishandling payroll tax trust funds can cost you thousands of >> dollars - or even time in jail. > > 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. > >> 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. > > 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 > When companies ship Styrofoam, what do they pack it in? --------------E7C0E0FE155249661D09DF28 Content-Type: multipart/related; boundary="------------4E1C15CF4B657B66E723CA31" --------------4E1C15CF4B657B66E723CA31 Content-Type: text/html; charset=us-ascii Content-Transfer-Encoding: 7bit <!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> </body> </html> --------------4E1C15CF4B657B66E723CA31 Content-Type: image/jpeg Content-Transfer-Encoding: base64 Content-Disposition: inline; filename="cgo0246l.jpg" /9j/4AAQSkZJRgABAQEBSgFKAAD/2wBDABALDA4MChAODQ4SERATGCgaGBYWGDEjJR0oOjM9 PDkzODdASFxOQERXRTc4UG1RV19iZ2hnPk1xeXBkeFxlZ2P/2wBDARESEhgVGC8aGi9jQjhC Y2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2NjY2P/wAAR CAFIAZADASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAA 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