IntermediateSlide lesson15 min
Payroll requirements
Owner-officer W-2s, FICA/Medicare, quarterly 941s, annual 940 and W-3, and how the payroll interacts with 1120-S line 7.
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)
Owner-officer W-2s, FICA/Medicare, quarterly 941s, annual 940 and W-3, and how the payroll interacts with 1120-S line 7.
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)