Recording Cash Basis Payroll Entry

[Unregistered]

I have a question regarding recording 12/31/05 payroll for a cash basis client. The payroll check was cut on 12/31/05 but the payroll taxes won't be paid until 1/06. Do I just record the payroll expense for the net paycheck for tax return purposes or should I record the full payroll expense entry and take the full deduction on the tax return in 05 even through the payroll taxes won't be paid until 1/06. If anyone can provide some clarification I would greatly appreciate it. Thanks

[djack1040]

Cash Basis Payroll

Look below at thread titled "Accounting Method-Sub S Corp".

Good discussion thread on this subject

[Unregistered]

Thanks

Thanks, that helps.