Hey QB,

A new wrinkle has appeared. The Scorp had an investment in a partnership.  This '2nd tier' k-1 (don't know if that is right) distributed cash but it went to him personally.  The cash distributions didn't go into the top tier S.  I asked him why and he said it was a mistake, so not really genuine in my opinion.

So, that might establish cash paid in 2021.

Can this cash paid be treated as wages paid in 2021?

Obviously creative and I have yet to look for support.