@strongsilence "I wanted for (Shareholder 3) an additional paycheck to cover withholding (pro-rate withholding so he would have an underpayment penalty)  I think you mean NO underpayment penalty

and the other two had already deposited their Q4 profit distribution, it was effectively too late.  Distributions have no effect on Schedule K-1 amounts.  They pay tax on the same amount whether they take it or leave it.