Incorrect Amounts reported on 941 and W2 versus issued checks

[Dan5]

Sole owner of SCorp did not follow advice of his bookkeper for 3rd and 4th quarter. He did not lower Federal withdrawal amount to increase Net Wages on payroll checks for $225 per quarter.
Now doing 1120S return I discovered that amounts reported to IRS for 3rd and 4th quarter and W2 do not agree with payroll checks issued by corporation. Total wages are the same and agree. There is difference of $450 for Net Wages at the end of the year.

What shall I do?
Issue corrected 941 for 3rd and 4th quarter and corrected w2? or maybe there is something else I could do?

Dan.

[veritas]

Which way $450.00 to much or to little?

[Dan5]

Total Net Wages issued in checks are smaller $450 than reported on W2 and 941.

Taxpayer will have refund either way on his personal return.
Dan