Thank you for your reply, but box 5 is Medicare wages and tips which is the full earnings (gross wages including the elective IRA salary deferral) Box 1 is Wages which are total wages minus any IRA salary deferrals.  The difference between Box 1 and Box 5 is the amount that the employees put away in their IRA's.  This IRA amount is what is confusing me because I don't know where exactly it gets reported in the 1120-S form. The 1120-S instructions say that IRA salary deferrals are not part of line 8.  So where does it go?

on a different note, I've entered the company MATCH in line 17 of 1120-S form.

thank you again for any information