dd4vols
Level 10
Level 10

Payment of 'withholding' taxes is not an expense nor revenue nor asset nor liability.  Just part of the payroll cycle. 

Now, pass-Thru entities, like S Corps, partnerships, etc, often pay COMPOSITE payments for shareholders/partners, and that flows thru to the K-1s for the shareholders/partners to claim on personal returns.

So, I'm still a little confused of what your question really pertains to.

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