# Why is the balance in my payroll liability accounts wrong, and how do I reconcile payroll liabilities to what I actually filed and paid?
- **[California, United States · Employers subject to California payroll taxes administered by the EDD]** The DE 9 is the return on which reported wages and taxes paid are reconciled for a given quarter, so its reporting unit is the calendar quarter and its counterparty is the EDD. → [CG-MCE-049#S02](#s-CG-MCE-049-S02)
- **[California, United States · Employers subject to California payroll taxes administered by the EDD]** Where the DE 9 shows a tax payment due, the EDD says the employer should submit that payment separately using a Payroll Tax Deposit (DE 88/DE 88ALL) rather than with the return itself. → [CG-MCE-049#S03](#s-CG-MCE-049-S03)
- **[QuickBooks · QuickBooks Support help article (en-US), updated 8/5/2026 · United States · employers whose payroll taxes are withdrawn by QuickBooks and held in a tax holding account]** When QuickBooks withdraws tax from the employer's bank account, the bank asset account decreases and the tax holding asset account increases, with no impact on the tax liability accounts at that time. → [CG-MCE-049#S25](#s-CG-MCE-049-S25)
- **[IRS Business Tax Account (online account at irs.gov) · IRS web page, last reviewed or updated 24-Aug-2026 · United States (federal tax administered by the IRS) · Sole proprietors with full account access]** In a sole proprietor's Business Tax Account, Payments allows the user to make federal tax deposit, balance due, advance payments and more, and to view payment history. → [CG-MCE-049#S32](#s-CG-MCE-049-S32)
## What this page establishes
- What an employment tax filing reports, for which period and to which authority — Established
- When the authority expects the money, and how your deposit schedule is set — Established
- The official routes for correcting a return you have already filed — Partly established
- Separating penalties and interest from the tax itself in the books — Partly established (Required authority: authoritative professional or accounting standard. Highest achieved: primary regulator or government.)
- How payroll services draw, hold and remit employment taxes for you — Not established
- The authority's own account record: what it holds and how to reach it — Established
- How long to keep the filings, the deposit evidence and the reconciliation — Partly established
- When the obligation is relieved in your books under a draw-and-hold service — Established (Required authority: authoritative professional or accounting standard. Highest achieved: official platform documentation.)
- The three records you are comparing, and where each one comes from — Not established
- Break the balance down by authority, obligation type and period before you compare anything — Not established
- Why the money leaves on a different timetable from the one the books accrue on — Not established
- The recurring reasons the balance is wrong, and the evidence that confirms or eliminates each — Not established (Required authority: authoritative professional or accounting standard, primary regulator or government. Highest achieved: official platform documentation.)
- Which way the balance is out, and what that tells you to look at first — Not established
- Getting the authority's own record of what you reported and what you paid — Partly established
- Penalties, interest and other non-tax amounts paid with the same remittance — Not established (Required authority: authoritative professional or accounting standard. Highest achieved: primary regulator or government.)
- What your payroll service actually does with the money, and what the ledger should show — Established (Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: official platform documentation.)
- Correct the books, amend the filing, pay more, or claim a refund? — Not established
- What you must never do to make the account read zero — Not established
- When the period has already been reported and closed — Established
- What the finished reconciliation records, and how often you repeat it — Partly established
## The three records you are comparing, and where each one comes from
- Employers are required to submit employment tax returns, wage reports and payroll tax deposits to the EDD electronically; the page treats returns, wage reports and deposits as distinct submissions made to the EDD. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD)_ `CG-MCE-049#S01`
> “You are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to us.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Required Filings and Due Dates — page introduction (TEXT.txt line 171). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- The DE 9 is the return on which reported wages and taxes paid are reconciled for a given quarter, so its reporting unit is the calendar quarter and its counterparty is the EDD. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD)_ `CG-MCE-049#S02`
> “The DE 9 reconciles reported wages and paid taxes for each quarter.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Quarterly Contribution Return and Report of Wages (DE 9) and (Continuation) (DE 9C) > DE 9 (TEXT.txt line 192). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- Where the DE 9 shows a tax payment due, the EDD says the employer should submit that payment separately using a Payroll Tax Deposit (DE 88/DE 88ALL) rather than with the return itself. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD)_ `CG-MCE-049#S03`
> “If a tax payment is due, you should submit your payment separately with a Payroll Tax Deposit (DE 88/DE 88ALL).” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Quarterly Contribution Return and Report of Wages (DE 9) and (Continuation) (DE 9C) > DE 9 (TEXT.txt line 192). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- In a sole proprietor's Business Tax Account, Account balance allows the user to view the total amount owed and details by year. _(jurisdiction: United States (federal tax administered by the IRS), entity_scope: Sole proprietors with full account access, platform: IRS Business Tax Account (online account at irs.gov), platform_edition: IRS web page, last reviewed or updated 24-Aug-2026, conditions: User is signed in to their Business Tax Account)_ `CG-MCE-049#S05`
> “Account balance – View total amount owed and details by year.” — [Internal Revenue Service — Business Tax Account](https://www.irs.gov/businesses/business-tax-account), 2026-08-24; Before you start > Sole proprietor > What you can do (Access all information in your account). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
_Not established from an authoritative source._
## Break the balance down by authority, obligation type and period before you compare anything
- See above: Employers are required to submit employment tax returns, wage reports and payroll tax deposits to the EDD electronically; the page treats returns, wage reports and deposits as distinct submissions made to the EDD. ([CG-MCE-049#S01](#s-CG-MCE-049-S01))
- The Payroll Tax Deposit (DE 88) is used to report and pay four named California payroll tax items to the EDD: Unemployment Insurance, Employment Training Tax, State Disability Insurance withholding and California Personal Income Tax withholding. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD)_ `CG-MCE-049#S06`
> “Payroll Tax Deposit (DE 88) is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to us.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Required to File - Forms > Payroll Tax Deposit (DE 88) (TEXT.txt line 196). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- The DE 9C is the report of individual employee wages for a quarter, so it reports employee-level wage detail for a calendar quarter. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD)_ `CG-MCE-049#S07`
> “The DE 9C reports individual employee wages for each quarter.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Quarterly Contribution Return and Report of Wages (DE 9) and (Continuation) (DE 9C) > DE 9C (TEXT.txt line 194). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- A separate Form 941-X is used for each Form 941 being corrected. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S09`
> “Use a separate Form 941-X for each Form 941 that you’re correcting.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; How Should You Complete Form 941-X? — Use a Separate Form 941-X for Each Quarter You’re Correcting. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- After such a journal entry, sub-account balances should be $0 where the tax holding account is inactive, or should match the employer's Payroll Tax Center payments where it is active. _(jurisdiction: United States, entity_scope: employers who have entered the journal entry moving excess Payroll Liabilities balances to sub-accounts, platform: QuickBooks, platform_edition: QuickBooks Support help article (en-US), updated 8/5/2026, conditions: journal entry entered; outcome depends on whether the tax holding account is active)_ `CG-MCE-049#S10`
> “Once entered, sub-account balances should be $0 if the tax holding account is inactive, or match your Payroll Tax Center payments if it is active.” — [Intuit Inc. — Understand payroll tax accounting in QuickBooks](https://quickbooks.intuit.com/learn-support/en-us/help-article/tax-refund/understand-payroll-tax-accounting-quickbooks/L5chpDozE_US_en_US), 2026-08-05; Section "How do I manage taxes without a tax holding account?". Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
_Not established from an authoritative source._
## Which way the balance is out, and what that tells you to look at first
- Where the employer receives an overpayment refund, the bank account increases and the tax holding account decreases. _(jurisdiction: United States, entity_scope: employers receiving a payroll tax overpayment refund through QuickBooks, platform: QuickBooks, platform_edition: QuickBooks Support help article (en-US), updated 8/5/2026, conditions: an overpayment refund is received)_ `CG-MCE-049#S13`
> “If you receive an overpayment refund, your bank account increases while the tax holding account decreases.” — [Intuit Inc. — Understand payroll tax accounting in QuickBooks](https://quickbooks.intuit.com/learn-support/en-us/help-article/tax-refund/understand-payroll-tax-accounting-quickbooks/L5chpDozE_US_en_US), 2026-08-05; Section "How do tax withdrawals and payments work?". Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- The due date for filing Form 941-X depends on when the error is discovered and on whether tax was underreported or overreported; for overreported tax amounts the employer may choose either to make an interest-free adjustment or to file a claim for refund or abatement. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S14`
> “The due date for filing Form 941-X depends on when you discover an error and if you underreported or overreported tax. If you underreported tax, see Underreported tax , later. For overreported tax amounts, you may choose to either make an interest-free adjustment or file a claim for refund or abatement.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; When Should You File Form 941-X? — Due dates.. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
_Not established from an authoritative source._
## The recurring reasons the balance is wrong, and the evidence that confirms or eliminates each
- The article lists, as one scenario that produces errors or inaccurate information on the Payroll Liability Balance report, a payroll item posted to the wrong account in the Chart of Accounts. _(jurisdiction: United States (en-US edition of the QuickBooks Desktop Payroll support article; US country/locale page), entity_scope: Businesses using QuickBooks Desktop Payroll to run payroll and pay payroll liabilities, platform: QuickBooks Desktop Payroll, platform_edition: QuickBooks Desktop Payroll, US en-US article, updated 8/5/2026; article does not state a payroll-service level for this statement)_ `CG-MCE-049#S15`
> “Scenario 1: The payroll item was posted to the wrong account in your Chart of Accounts.” — [Intuit Inc. — Fix a discrepancy on Payroll Liability Balances report in QuickBooks Desktop Payroll](https://quickbooks.intuit.com/learn-support/en-us/help-article/balance-sheet/payroll-liability-balance-sheet-report-shows/L5TvwVk4b_US_en_US), 2026-08-05; Scenario list in the opening section, first item (TEXT.txt line 44). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- The article lists, as a second scenario producing report errors, a liability check or a paycheck voided after the liability has been paid. _(jurisdiction: United States (en-US edition of the QuickBooks Desktop Payroll support article; US country/locale page), entity_scope: Businesses using QuickBooks Desktop Payroll to run payroll and pay payroll liabilities, platform: QuickBooks Desktop Payroll, platform_edition: QuickBooks Desktop Payroll, US en-US article, updated 8/5/2026; article does not state a payroll-service level for this statement)_ `CG-MCE-049#S16`
> “Scenario 2: A liability check or a paycheck was voided after the liability is paid” — [Intuit Inc. — Fix a discrepancy on Payroll Liability Balances report in QuickBooks Desktop Payroll](https://quickbooks.intuit.com/learn-support/en-us/help-article/balance-sheet/payroll-liability-balance-sheet-report-shows/L5TvwVk4b_US_en_US), 2026-08-05; Scenario list in the opening section, second item (TEXT.txt line 45). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- The article lists, as a third scenario producing report errors, use of a write check or a bill payment to record the payment instead of a liability check. _(jurisdiction: United States (en-US edition of the QuickBooks Desktop Payroll support article; US country/locale page), entity_scope: Businesses using QuickBooks Desktop Payroll to run payroll and pay payroll liabilities, platform: QuickBooks Desktop Payroll, platform_edition: QuickBooks Desktop Payroll, US en-US article, updated 8/5/2026; article does not state a payroll-service level for this statement)_ `CG-MCE-049#S17`
> “Scenario 3: Write check or bill payment was used to record the payment instead of a liability check” — [Intuit Inc. — Fix a discrepancy on Payroll Liability Balances report in QuickBooks Desktop Payroll](https://quickbooks.intuit.com/learn-support/en-us/help-article/balance-sheet/payroll-liability-balance-sheet-report-shows/L5TvwVk4b_US_en_US), 2026-08-05; Scenario list in the opening section, third item (TEXT.txt line 46). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- The Payroll Item Listing is the evidence used to confirm or eliminate the wrong-account cause: the payroll item is reviewed there to see whether it is associated with the correct account, and if it is not, the account is edited by double-clicking the account name and selecting Next. _(jurisdiction: United States (en-US edition of the QuickBooks Desktop Payroll support article; US country/locale page), entity_scope: Businesses using QuickBooks Desktop Payroll to run payroll and pay payroll liabilities, platform: QuickBooks Desktop Payroll, platform_edition: QuickBooks Desktop Payroll, US en-US article, updated 8/5/2026; article does not state a payroll-service level for this statement)_ `CG-MCE-049#S18`
> “Review the payroll item to see if it’s associated with the correct account. If it isn’t, double-click on the account name to open and edit the account. Select Next .” — [Intuit Inc. — Fix a discrepancy on Payroll Liability Balances report in QuickBooks Desktop Payroll](https://quickbooks.intuit.com/learn-support/en-us/help-article/balance-sheet/payroll-liability-balance-sheet-report-shows/L5TvwVk4b_US_en_US), 2026-08-05; Section "Scenario 1: The payroll item was posted to the wrong account in your Chart of Accounts.", step 2 (TEXT.txt line 50). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- The Quick Report on the QuickBooks Desktop Payroll Service vendor is the evidence used to verify whether all liability checks are recorded, confirming or eliminating a missing or voided liability check as the cause. _(jurisdiction: United States (en-US edition of the QuickBooks Desktop Payroll support article; US country/locale page), entity_scope: Businesses using QuickBooks Desktop Payroll to run payroll and pay payroll liabilities, platform: QuickBooks Desktop Payroll, platform_edition: QuickBooks Desktop Payroll Assisted (US en-US article, updated 8/5/2026), conditions: a liability check is missing or voided)_ `CG-MCE-049#S19`
> “Review the Quick Report to verify whether all liability checks are recorded.” — [Intuit Inc. — Fix a discrepancy on Payroll Liability Balances report in QuickBooks Desktop Payroll](https://quickbooks.intuit.com/learn-support/en-us/help-article/balance-sheet/payroll-liability-balance-sheet-report-shows/L5TvwVk4b_US_en_US), 2026-08-05; Section "Scenario 2 …" > "QuickBooks Desktop Payroll Assisted" > "A liability check is missing or voided", step 2 (TEXT.txt line 67). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- In Wave, the payroll tax amounts and due dates shown to an employer are calculated from the information that employer enters in its Wave tax profile. _(jurisdiction: United States (the document addresses federal and state payroll taxes), entity_scope: Employers using Wave Payroll, platform: Wave)_ `CG-MCE-049#S20`
> “Your payroll taxes and due dates are calculated based on the information you enter in your tax profile in Wave.” — [Wave Financial Inc. (Wave Help Center) — Track payroll tax liabilities and payments](https://support.waveapps.com/hc/en-us/articles/36371860965652-Track-payroll-tax-liabilities-and-payments), not confirmable - host returned HTTP 403 at census; no edition or version stated in the pinned text; Track payroll tax liabilities and payments - opening paragraph (before the 'Accumulating taxes' heading). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
_Not established from an authoritative source._
_Required authority: authoritative professional or accounting standard, primary regulator or government. Highest achieved: official platform documentation._
## Why the money leaves on a different timetable from the one the books accrue on
- See above: Where the DE 9 shows a tax payment due, the EDD says the employer should submit that payment separately using a Payroll Tax Deposit (DE 88/DE 88ALL) rather than with the return itself. ([CG-MCE-049#S03](#s-CG-MCE-049-S03))
- Employer contributions for UI and ETT are due quarterly, on the same dates as the DE 9 and DE 9C, while withholdings from employees' wages for SDI and PIT may need to be deposited more often than quarterly — so the deposit dates for different payroll tax items are not necessarily the same. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD)_ `CG-MCE-049#S21`
> “Although employer contributions for UI and ETT are due quarterly ( same dates as the DE 9 and DE 9C ), withholdings from employees’ wages for SDI and PIT may need to be deposited more often.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Required to File - Forms > Payroll Tax Deposit (DE 88) (TEXT.txt line 197). Verified 2026-09-09.
- The due dates for an employer's combined SDI and PIT deposits are based on that employer's federal deposit schedule or requirement (as described under Depositing Taxes in IRS Publication 15) and on the amount of accumulated PIT it has withheld — so the deposit schedule is determined per employer rather than being uniform. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD)_ `CG-MCE-049#S22`
> “Due dates for combined deposits of SDI and PIT are based on an employer’s federal deposit schedule/requirement, see Depositing Taxes in IRS Publication 15 (PDF), and the amount of accumulated PIT they have withheld.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Required to File - Forms > Payroll Tax Deposit (DE 88) (TEXT.txt line 197). Verified 2026-09-09.
- Wave's Accumulating taxes tab shows all taxes that are not yet due but are accumulating from approved payrolls. _(jurisdiction: United States (the document addresses federal and state payroll taxes), entity_scope: Employers using Wave Payroll, platform: Wave, conditions: taxes accumulating from approved payrolls)_ `CG-MCE-049#S23`
> “The Accumulating taxes tab shows all taxes that are not yet due but are accumulating from approved payrolls.” — [Wave Financial Inc. (Wave Help Center) — Track payroll tax liabilities and payments](https://support.waveapps.com/hc/en-us/articles/36371860965652-Track-payroll-tax-liabilities-and-payments), not confirmable - host returned HTTP 403 at census; no edition or version stated in the pinned text; Section heading 'Accumulating taxes'. Verified 2026-09-09.
- The deposit frequency of an employer's tax payments determines when its taxes become due in Wave. _(jurisdiction: United States (the document addresses federal and state payroll taxes), entity_scope: Employers using Wave Payroll, platform: Wave)_ `CG-MCE-049#S24`
> “The deposit frequency of your tax payments determines when taxes become due.” — [Wave Financial Inc. (Wave Help Center) — Track payroll tax liabilities and payments](https://support.waveapps.com/hc/en-us/articles/36371860965652-Track-payroll-tax-liabilities-and-payments), not confirmable - host returned HTTP 403 at census; no edition or version stated in the pinned text; Section heading 'Due taxes'. Verified 2026-09-09.
_Not established from an authoritative source._
## What your payroll service actually does with the money, and what the ledger should show
- When QuickBooks withdraws tax from the employer's bank account, the bank asset account decreases and the tax holding asset account increases, with no impact on the tax liability accounts at that time. _(jurisdiction: United States, entity_scope: employers whose payroll taxes are withdrawn by QuickBooks and held in a tax holding account, platform: QuickBooks, platform_edition: QuickBooks Support help article (en-US), updated 8/5/2026, conditions: QuickBooks makes the tax withdrawal from the employer's bank account)_ `CG-MCE-049#S25`
> “When we make a tax withdrawal from your bank account, your bank asset account decreases and the tax holding asset account increases. There’s no impact on your tax liability accounts at this time.” — [Intuit Inc. — Understand payroll tax accounting in QuickBooks](https://quickbooks.intuit.com/learn-support/en-us/help-article/tax-refund/understand-payroll-tax-accounting-quickbooks/L5chpDozE_US_en_US), 2026-08-05; Section "How do tax withdrawals and payments work?". Verified 2026-09-09.
- Later, when QuickBooks pays the tax agency, the tax holding asset account decreases and the tax liability account decreases. _(jurisdiction: United States, entity_scope: employers whose payroll taxes are remitted to the agency by QuickBooks from the tax holding account, platform: QuickBooks, platform_edition: QuickBooks Support help article (en-US), updated 8/5/2026, conditions: QuickBooks pays the tax agency after the withdrawal)_ `CG-MCE-049#S26`
> “Later, when we pay the tax agency, the tax holding asset account decreases and the tax liability account decreases.” — [Intuit Inc. — Understand payroll tax accounting in QuickBooks](https://quickbooks.intuit.com/learn-support/en-us/help-article/tax-refund/understand-payroll-tax-accounting-quickbooks/L5chpDozE_US_en_US), 2026-08-05; Section "How do tax withdrawals and payments work?". Verified 2026-09-09.
- Where the IRS or another agency debits the employer's bank account directly — the article gives Automated Taxes being off as one such case, not the only one — the bank asset account and the payroll tax liability account both decrease. _(jurisdiction: United States, entity_scope: employers whose bank account is debited directly by the IRS or another tax agency, platform: QuickBooks, platform_edition: QuickBooks Support help article (en-US), updated 8/5/2026, conditions: the IRS or another agency debits the bank account directly; example given: Automated Taxes is off)_ `CG-MCE-049#S27`
> “If the IRS or another agency debits your bank account directly—such as when Automated Taxes is off—your bank asset account and payroll tax liability account both decrease.” — [Intuit Inc. — Understand payroll tax accounting in QuickBooks](https://quickbooks.intuit.com/learn-support/en-us/help-article/tax-refund/understand-payroll-tax-accounting-quickbooks/L5chpDozE_US_en_US), 2026-08-05; Section "What if I pay the tax agency directly?". Verified 2026-09-09.
- Users of QuickBooks Desktop who export standalone payroll data may not yet have a Tax Holding account; in that case tax withdrawals decrease the bank account and the liability accounts. _(jurisdiction: United States, entity_scope: QuickBooks Desktop users exporting standalone payroll data who have no Tax Holding account, platform: QuickBooks Desktop (standalone payroll export), platform_edition: QuickBooks Support help article (en-US), updated 8/5/2026, conditions: QuickBooks Desktop with exported standalone payroll data; no Tax Holding account yet)_ `CG-MCE-049#S28`
> “If you use QuickBooks Desktop and export standalone payroll data, you may not have a Tax Holding account yet. In this case, tax withdrawals decrease your bank account and liability accounts.” — [Intuit Inc. — Understand payroll tax accounting in QuickBooks](https://quickbooks.intuit.com/learn-support/en-us/help-article/tax-refund/understand-payroll-tax-accounting-quickbooks/L5chpDozE_US_en_US), 2026-08-05; Section "How do I manage taxes without a tax holding account?". Verified 2026-09-09.
- Where there is no tax holding account, payments to the agency are not reported to the books, because the liabilities were already reduced at the withdrawal. _(jurisdiction: United States, entity_scope: QuickBooks Desktop users exporting standalone payroll data who have no Tax Holding account, platform: QuickBooks Desktop (standalone payroll export), platform_edition: QuickBooks Support help article (en-US), updated 8/5/2026, conditions: no Tax Holding account; liabilities already reduced during the withdrawal)_ `CG-MCE-049#S29`
> “Payments to the agency are not reported to the books because liabilities were already reduced during the withdrawal.” — [Intuit Inc. — Understand payroll tax accounting in QuickBooks](https://quickbooks.intuit.com/learn-support/en-us/help-article/tax-refund/understand-payroll-tax-accounting-quickbooks/L5chpDozE_US_en_US), 2026-08-05; Section "How do I manage taxes without a tax holding account?". Verified 2026-09-09.
- On QuickBooks Desktop Payroll Enhanced the employer, not Intuit, has to pay and file the taxes. _(jurisdiction: United States, entity_scope: Employers using QuickBooks Desktop Payroll Enhanced, platform: Intuit QuickBooks Payroll (Intuit QuickBooks Workforce / QuickBooks Desktop Payroll), platform_edition: QuickBooks Desktop Payroll Enhanced)_ `CG-MCE-049#S30`
> “If you use QuickBooks Desktop Payroll Enhanced, you need to pay and file taxes yourself.” — [Intuit Inc. — Understand the taxes and forms that payroll submits for you](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-940/tax-payments-forms-intuit-payroll-submits/L6iNooqb9_US_en_US), 2026-08-03; Introduction, second paragraph (above “Payroll taxes”). Verified 2026-09-09.
- See above: Wave's Accumulating taxes tab shows all taxes that are not yet due but are accumulating from approved payrolls. ([CG-MCE-049#S23](#s-CG-MCE-049-S23))
- Wave's Paid taxes tab shows all taxes that have been paid through Wave. _(jurisdiction: United States (the document addresses federal and state payroll taxes), entity_scope: Employers using Wave Payroll, platform: Wave, conditions: taxes paid through Wave)_ `CG-MCE-049#S31`
> “The Paid taxes tab shows all taxes that have been paid through Wave.” — [Wave Financial Inc. (Wave Help Center) — Track payroll tax liabilities and payments](https://support.waveapps.com/hc/en-us/articles/36371860965652-Track-payroll-tax-liabilities-and-payments), not confirmable - host returned HTTP 403 at census; no edition or version stated in the pinned text; Section heading 'Paid taxes'. Verified 2026-09-09.
_Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: official platform documentation._
## Getting the authority's own record of what you reported and what you paid
- See above: In a sole proprietor's Business Tax Account, Account balance allows the user to view the total amount owed and details by year. ([CG-MCE-049#S05](#s-CG-MCE-049-S05))
- In a sole proprietor's Business Tax Account, Payments allows the user to make federal tax deposit, balance due, advance payments and more, and to view payment history. _(jurisdiction: United States (federal tax administered by the IRS), entity_scope: Sole proprietors with full account access, platform: IRS Business Tax Account (online account at irs.gov), platform_edition: IRS web page, last reviewed or updated 24-Aug-2026, conditions: User is signed in to their Business Tax Account)_ `CG-MCE-049#S32`
> “Payments – Make federal tax deposit, balance due, advance payments and more. View payment history.” — [Internal Revenue Service — Business Tax Account](https://www.irs.gov/businesses/business-tax-account), 2026-08-24; Before you start > Sole proprietor > What you can do (Access all information in your account). Verified 2026-09-09.
- In a sole proprietor's Business Tax Account, Tax records allows the user to view tax transcripts, the EIN verification letter and tax compliance reports. _(jurisdiction: United States (federal tax administered by the IRS), entity_scope: Sole proprietors with full account access, platform: IRS Business Tax Account (online account at irs.gov), platform_edition: IRS web page, last reviewed or updated 24-Aug-2026, conditions: User is signed in to their Business Tax Account)_ `CG-MCE-049#S33`
> “Tax records – View tax transcripts, EIN verification letter and tax compliance reports.” — [Internal Revenue Service — Business Tax Account](https://www.irs.gov/businesses/business-tax-account), 2026-08-24; Before you start > Sole proprietor > What you can do (Access all information in your account). Verified 2026-09-09.
- Business Tax Account is the account to use if the user files business tax returns, with the examples given of Form 941 for employment taxes or Form 2290 for highway use tax. _(jurisdiction: United States (federal tax administered by the IRS), entity_scope: Filers of business tax returns, including employers filing Form 941, platform: IRS Business Tax Account (online account at irs.gov), platform_edition: IRS web page, last reviewed or updated 24-Aug-2026)_ `CG-MCE-049#S34`
> “Use Business Tax Account if you file business tax returns. For example: Form 941 for employment taxes or Form 2290 for highway use tax.” — [Internal Revenue Service — Business Tax Account](https://www.irs.gov/businesses/business-tax-account), 2026-08-24; Help topics > Business Tax Account versus Individual Online Account. Verified 2026-09-09.
- The EDD lists, among the things an employer can do with e-Services for Business, registering, closing or re-opening an employer payroll tax account, and filing, adjusting and printing returns and reports. _(jurisdiction: California, United States, entity_scope: Employers with a California employer payroll tax account, and third-party representatives or employees authorized to manage such an account, platform: EDD e-Services for Business, platform_edition: e-Services for Business as documented on the EDD e-Services for Business web page, pinned snapshot retrieved 2026-09-09)_ `CG-MCE-049#S35`
> “With e-Services for Business, you can:
Register, close, or re-open an employer payroll tax account.
File, adjust, and print returns and reports.” — [California Employment Development Department — e-Services for Business](https://edd.ca.gov/en/payroll_taxes/e-Services_for_Business/), EDD web page, current 2026 version (footer: “Copyright © 2026 State of California”); pinned snapshot retrieved 2026-09-09; Body — heading “e-Services for Business” → “Features and Benefits”, list introduced by “With e-Services for Business, you can:”. Verified 2026-09-09.
- An employer may view, print, or edit its tax return after submitting the filing request. _(jurisdiction: California, United States, entity_scope: Employers with a California employer payroll tax account, and third-party representatives or employees authorized to manage such an account, platform: EDD e-Services for Business, platform_edition: e-Services for Business as documented on the EDD e-Services for Business web page, pinned snapshot retrieved 2026-09-09)_ `CG-MCE-049#S36`
> “You may view, print, or edit your tax return after you submit your request.” — [California Employment Development Department — e-Services for Business](https://edd.ca.gov/en/payroll_taxes/e-Services_for_Business/), EDD web page, current 2026 version (footer: “Copyright © 2026 State of California”); pinned snapshot retrieved 2026-09-09; Body — “How to File Returns and Reports” → “File A Tax Return”. Verified 2026-09-09.
_Partly established. Established: how the authority's own record of amounts reported and paid is obtained (S05, S32, S33, S35, S36). Missing: how that record is used as the independent third data point._
## Correct the books, amend the filing, pay more, or claim a refund?
- To correct a previously filed Form 941, Form 941-X is used to file either an adjusted employment tax return or a claim for refund or abatement. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S37`
> “To correct a previously filed Form 941, use Form 941-X to file either an adjusted employment tax return or a claim for refund or abatement.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; Overview of the Process. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- The claim process is the route used where the employer overreported employment taxes and is requesting a refund or abatement of the overreported tax amount. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S39`
> “You’ll use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported tax amount.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; General Instructions — What Is the Purpose of Form 941-X?. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- See above: The due date for filing Form 941-X depends on when the error is discovered and on whether tax was underreported or overreported; for overreported tax amounts the employer may choose either to make an interest-free adjustment or to file a claim for refund or abatement. ([CG-MCE-049#S14](#s-CG-MCE-049-S14))
- Where underreported tax is being corrected, Form 941-X must be filed by the due date of the return for the return period in which the error was discovered, and the amount owed must be paid by the time it is filed. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S40`
> “If you’re correcting underreported tax, you must file Form 941-X by the due date of the return for the return period in which you discovered the error and pay the amount you owe by the time you file” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; When Should You File Form 941-X? — Underreported tax.. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- Checking line 5a certifies that the employer repaid or reimbursed the employees their shares of social security and Medicare taxes, and — for refunds of employee social security and Medicare taxes overcollected in prior years — that it received written statements from those employees that they did not and will not receive a refund or credit for the prior-year taxes. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S41`
> “Check the box on line 5a if your overreported tax includes each affected employee share of social security and Medicare taxes. You’re certifying that you repaid or reimbursed the employees their shares of social security and Medicare taxes. For refunds of employee social security and Medicare taxes overcollected in prior years, you’re certifying that you received written statements from those employees stating that they didn’t and won’t receive a refund or credit for the prior-year taxes.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; Part 2 — 5. Certifying Claims, 5a.. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- Where a filed DE 9 shows an overpayment, the EDD states it will send the employer a refund automatically, without the employer having to make a separate claim. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD)_ `CG-MCE-049#S42`
> “If your DE 9 shows an overpayment, we will send you a refund automatically.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Quarterly Contribution Return and Report of Wages (DE 9) and (Continuation) (DE 9C) > DE 9 (TEXT.txt line 192). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- Where the employer has made adjustments reducing the SDI or PIT, it must review and answer the questions regarding SDI and PIT overpayment before selecting Next; where no adjustments were made to SDI and PIT, that step is skipped. _(jurisdiction: California, United States, entity_scope: Employers with a California employer payroll tax account, and third-party representatives or employees authorized to manage such an account, platform: EDD e-Services for Business, platform_edition: e-Services for Business as documented on the EDD e-Services for Business web page, pinned snapshot retrieved 2026-09-09, conditions: applies where the adjustment reduces SDI or PIT)_ `CG-MCE-049#S43`
> “If no adjustments were made to SDI and PIT, go to step 11.
If you made adjustments reducing the SDI or PIT, you will need to review and answer the questions regarding SDI and PIT overpayment, then select Next .” — [California Employment Development Department — e-Services for Business](https://edd.ca.gov/en/payroll_taxes/e-Services_for_Business/), EDD web page, current 2026 version (footer: “Copyright © 2026 State of California”); pinned snapshot retrieved 2026-09-09; Body — “How to Make Adjustments to Previously Filed Returns and Reports” → “Adjust A Tax Return”. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
_Not established from an authoritative source._
## When the period has already been reported and closed
- Under the adjustment process the IRS applies the credit on the first day of the Form 941 or Form 944 period during which Form 941-X was filed; the credit shown on line 27 may not be fully available on that Form 941 or Form 944 if the IRS corrects it during processing or the employer owes other taxes, penalties, or interest. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S44`
> “The IRS will apply your credit on the first day of the Form 941 or Form 944 period during which you filed Form 941-X. However, the credit you show on Form 941-X, line 27, may not be fully available on your Form 941 or Form 944 if the IRS corrects it during processing or you owe other taxes, penalties, or interest.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; Part 1 — 1. Adjusted Employment Tax Return, If you have a credit.. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- Even where the federal income tax withholding itself cannot be corrected for a prior year, the employer must still correct the amount of wages reported on Form 941 and on Form W-2 for that prior year, by filing Form 941-X and Form W-2c respectively. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S45`
> “However, you must still correct the amount of wages you reported on Form 941 and Form W-2, Wage and Tax Statement, for a prior year by filing Form 941-X and Form W-2c, Corrected Wage and Tax Statement, respectively.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; Reminders — Correcting federal income tax withheld. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- Before using any line on Form 941-X, the employer must consider whether the period of limitations is still open for the quarter being corrected. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S48`
> “Before using any line on Form 941-X, you must consider if the period of limitations, as described above, is still open for the quarter that you’re correcting.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; Reminders — Period of limitations to make certain corrections expired; Form 941-X, lines 18a, 26a, 30, 31a, 31b, and 32 are reserved for future use. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- In Assisted payroll, where the voided paycheck is from a prior quarter or year, amendments will be required rather than a simple in-file recreation, and the article directs the user to contact Intuit for help. _(jurisdiction: United States (en-US edition of the QuickBooks Desktop Payroll support article; US country/locale page), entity_scope: Businesses using QuickBooks Desktop Payroll to run payroll and pay payroll liabilities, platform: QuickBooks Desktop Payroll, platform_edition: QuickBooks Desktop Payroll Assisted (US en-US article, updated 8/5/2026), conditions: the voided paycheck is from a prior quarter or year)_ `CG-MCE-049#S49`
> “If a voided paycheck is from a prior quarter or year, amendments will be required. Contact us for help.” — [Intuit Inc. — Fix a discrepancy on Payroll Liability Balances report in QuickBooks Desktop Payroll](https://quickbooks.intuit.com/learn-support/en-us/help-article/balance-sheet/payroll-liability-balance-sheet-report-shows/L5TvwVk4b_US_en_US), 2026-08-05; Section "Scenario 2 …" > "QuickBooks Desktop Payroll Assisted" > "A paycheck is voided" (TEXT.txt line 64). Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
- To adjust a previously filed tax return the employer logs in to e-Services for Business, selects Manage Periods and Returns from the Account panel, selects the filing period to be adjusted, selects File or Adjust a Return or Wage Report, selects View or Adjust Return under the Action column next to Tax Return, and selects Adjust Return. _(jurisdiction: California, United States, entity_scope: Employers with a California employer payroll tax account, and third-party representatives or employees authorized to manage such an account, platform: EDD e-Services for Business, platform_edition: e-Services for Business as documented on the EDD e-Services for Business web page, pinned snapshot retrieved 2026-09-09)_ `CG-MCE-049#S50`
> “Log in to e-Services for Business .
Select Manage Periods and Returns from the Account panel.
Select the filing period for the period you want to adjust.
Select File or Adjust a Return or Wage Report .
Select View or Adjust Return under the Action column next to Tax Return.
Select Adjust Return .” — [California Employment Development Department — e-Services for Business](https://edd.ca.gov/en/payroll_taxes/e-Services_for_Business/), EDD web page, current 2026 version (footer: “Copyright © 2026 State of California”); pinned snapshot retrieved 2026-09-09; Body — “How to Make Adjustments to Previously Filed Returns and Reports” → “Adjust A Tax Return”. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
## Penalties, interest and other non-tax amounts paid with the same remittance
- The IRS Failure to Deposit Penalty applies to employers that do not make employment tax deposits on time, in the right amount, or in the right way. _(jurisdiction: United States (federal tax administration by the IRS), entity_scope: employers required to make federal employment tax deposits to the IRS)_ `CG-MCE-049#S51`
> “The Failure to Deposit Penalty applies to employers that don’t make employment tax deposits:
On time
In the right amount
In the right way” — [Internal Revenue Service — Failure to Deposit Penalty](https://www.irs.gov/payments/failure-to-deposit-penalty), 2026-02-24; Failure to Deposit Penalty — opening text, before the heading 'How you know you owe the penalty'. Verified 2026-09-09.
- The Failure to Deposit Penalty a taxpayer pays is a percentage of the taxes that were not deposited on time, in the right amount or in the right way — i.e. the penalty is an amount computed on, and distinct from, the unpaid deposit itself. _(jurisdiction: United States (federal tax administration by the IRS), entity_scope: employers required to make federal employment tax deposits to the IRS)_ `CG-MCE-049#S52`
> “The penalty you pay is a percentage of the taxes you did not deposit on time, in the right amount or in the right way.” — [Internal Revenue Service — Failure to Deposit Penalty](https://www.irs.gov/payments/failure-to-deposit-penalty), 2026-02-24; Failure to Deposit Penalty — opening text, before the heading 'How you know you owe the penalty'. Verified 2026-09-09.
- The IRS charges interest on penalties — interest is a further amount charged on the penalty, separate from the penalty itself. _(jurisdiction: United States (federal tax administration by the IRS), entity_scope: taxpayers assessed an IRS penalty)_ `CG-MCE-049#S53`
> “We charge interest on penalties.” — [Internal Revenue Service — Failure to Deposit Penalty](https://www.irs.gov/payments/failure-to-deposit-penalty), 2026-02-24; Section 'Interest on a penalty'. Verified 2026-09-09.
- The date from which the IRS begins to charge interest varies by the type of penalty, and interest increases the amount owed until the balance is paid in full. _(jurisdiction: United States (federal tax administration by the IRS), entity_scope: taxpayers assessed an IRS penalty)_ `CG-MCE-049#S54`
> “The date from which we begin to charge interest varies by the type of penalty. Interest increases the amount you owe until you pay your balance in full.” — [Internal Revenue Service — Failure to Deposit Penalty](https://www.irs.gov/payments/failure-to-deposit-penalty), 2026-02-24; Section 'Interest on a penalty'. Verified 2026-09-09.
- The IRS may be able to remove or reduce some penalties where the taxpayer acted in good faith and can show reasonable cause for not meeting their tax obligations; by law the IRS cannot remove or reduce interest unless the penalty is removed or reduced. _(jurisdiction: United States (federal tax administration by the IRS), entity_scope: taxpayers assessed an IRS penalty)_ `CG-MCE-049#S55`
> “We may be able to remove or reduce some penalties if you acted in good faith and can show reasonable cause for why you weren’t able to meet your tax obligations. By law we cannot remove or reduce interest unless the penalty is removed or reduced.” — [Internal Revenue Service — Failure to Deposit Penalty](https://www.irs.gov/payments/failure-to-deposit-penalty), 2026-02-24; Section 'Remove or reduce a penalty'. Verified 2026-09-09.
- In the Payment Amounts section the employer enters the amount(s) of its contributions and withholdings — Unemployment Insurance, Employment Training Tax, State Disability Insurance, Personal Income Tax, and penalty and interest if applicable — and verifies that the Payment Total matches the amount entered. _(jurisdiction: California, United States, entity_scope: Employers with a California employer payroll tax account, and third-party representatives or employees authorized to manage such an account, platform: EDD e-Services for Business, platform_edition: e-Services for Business as documented on the EDD e-Services for Business web page, pinned snapshot retrieved 2026-09-09)_ `CG-MCE-049#S56`
> “Payment Amounts
Enter the amount(s) of your contributions and withholdings.
Unemployment Insurance
Employment Training Tax
State Disability Insurance
Personal Income Tax
Penalty and Interest, if applicable
Verify Payment Total matches the payment amount you entered above, then select Next .” — [California Employment Development Department — e-Services for Business](https://edd.ca.gov/en/payroll_taxes/e-Services_for_Business/), EDD web page, current 2026 version (footer: “Copyright © 2026 State of California”); pinned snapshot retrieved 2026-09-09; Body — “How to Make Payments” → “Pay and Report Payroll Taxes (DE 88)”. Verified 2026-09-09.
- A 15 percent penalty and interest are charged on late payments. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD, conditions: payment made late)_ `CG-MCE-049#S57`
> “A 15 percent penalty and interest are charged on late payments.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Required to File - Forms > Payroll Tax Deposit (DE 88) (TEXT.txt line 197). Verified 2026-09-09.
_Not established from an authoritative source._
_Required authority: authoritative professional or accounting standard. Highest achieved: primary regulator or government._
## What you must never do to make the account read zero
- See above: In Assisted payroll, where the voided paycheck is from a prior quarter or year, amendments will be required rather than a simple in-file recreation, and the article directs the user to contact Intuit for help. ([CG-MCE-049#S49](#s-CG-MCE-049-S49))
- After the regular check is deleted, the liability payment is re-recorded as a liability check through Create Custom Liability Payments or Pay Scheduled Liabilities. _(jurisdiction: United States (en-US edition of the QuickBooks Desktop Payroll support article; US country/locale page), entity_scope: Businesses using QuickBooks Desktop Payroll to run payroll and pay payroll liabilities, platform: QuickBooks Desktop Payroll, platform_edition: QuickBooks Desktop Payroll, US en-US article, updated 8/5/2026; article does not state a payroll-service level for this statement, conditions: the liability payment was originally recorded with a regular check)_ `CG-MCE-049#S59`
> “Record the liability check correctly through Create Custom Liability Payments or Pay Scheduled Liabilities.” — [Intuit Inc. — Fix a discrepancy on Payroll Liability Balances report in QuickBooks Desktop Payroll](https://quickbooks.intuit.com/learn-support/en-us/help-article/balance-sheet/payroll-liability-balance-sheet-report-shows/L5TvwVk4b_US_en_US), 2026-08-05; Section "Scenario 3 …", final step (TEXT.txt line 75). Verified 2026-09-09.
- In some cases a liability adjustment or a deposit refund of liabilities may be needed to fix an incorrect balance, and the article directs the user to speak with an accountant or bookkeeper before doing so. _(jurisdiction: United States (en-US edition of the QuickBooks Desktop Payroll support article; US country/locale page), entity_scope: Businesses using QuickBooks Desktop Payroll to run payroll and pay payroll liabilities, platform: QuickBooks Desktop Payroll, platform_edition: QuickBooks Desktop Payroll, US en-US article, updated 8/5/2026; article does not state a payroll-service level for this statement, conditions: the listed scenario fixes do not resolve the incorrect balance)_ `CG-MCE-049#S60`
> “In some cases, you may need to make liability adjustments or a deposit refund of liabilities to fix the incorrect balance. Before you do this, speak with an accountant or bookkeeper.” — [Intuit Inc. — Fix a discrepancy on Payroll Liability Balances report in QuickBooks Desktop Payroll](https://quickbooks.intuit.com/learn-support/en-us/help-article/balance-sheet/payroll-liability-balance-sheet-report-shows/L5TvwVk4b_US_en_US), 2026-08-05; "Note" at the end of the article, after Scenario 3 (TEXT.txt line 76). Verified 2026-09-09.
- Where Form 941-X is filed timely, no changes are made to the record of federal tax liability reported on Form 941, line 16, or on Schedule B (Form 941); the amounts reported on that record should reflect the employer’s actual tax liability for the period. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S61`
> “Don’t make any changes to your record of federal tax liability reported on Form 941, line 16, or Schedule B (Form 941) if your Form 941-X is filed timely. The amounts reported on the record should reflect your actual tax liability for the period.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; Part 3 — 27. Total, Your credit.. Verified 2026-09-09.
- Treasury regulations require the employer to explain in detail the grounds and facts relied upon to support each correction. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S62`
> “Treasury regulations require you to explain in detail the grounds and facts relied upon to support each correction.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; Part 4 — 43. Explain Your Corrections. Verified 2026-09-09.
_Not established from an authoritative source._
## What the finished reconciliation records, and how often you repeat it
- The IRS states that employment tax records should include the items it then lists; the list is introduced as what records should include and is not stated to be exhaustive. _(jurisdiction: United States (federal), entity_scope: employers with US federal employment tax obligations)_ `CG-MCE-049#S63`
> “Records should include:” — [Internal Revenue Service — Employment tax recordkeeping](https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-recordkeeping), 2026-06-12; Employment tax recordkeeping — opening paragraph, lead-in to the bulleted list (TEXT.txt line 256). Verified 2026-09-09.
- Among the items the IRS says employment tax records should include are the amounts and dates of all wage, annuity, and pension payments. _(jurisdiction: United States (federal), entity_scope: employers with US federal employment tax obligations)_ `CG-MCE-049#S64`
> “Amounts and dates of all wage, annuity, and pension payments.” — [Internal Revenue Service — Employment tax recordkeeping](https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-recordkeeping), 2026-06-12; Employment tax recordkeeping — 'Records should include:' list, 2nd bullet (TEXT.txt line 258). Verified 2026-09-09.
- Among the items the IRS says employment tax records should include are the dates and amounts of tax deposits the employer made, and acknowledgment numbers for deposits made by EFTPS. _(jurisdiction: United States (federal), entity_scope: employers with US federal employment tax obligations, conditions: acknowledgment numbers apply to deposits made by EFTPS)_ `CG-MCE-049#S65`
> “Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS.” — [Internal Revenue Service — Employment tax recordkeeping](https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-recordkeeping), 2026-06-12; Employment tax recordkeeping — 'Records should include:' list, 11th bullet (TEXT.txt line 267). Verified 2026-09-09.
- Among the items the IRS says employment tax records should include are copies of returns filed and confirmation numbers. _(jurisdiction: United States (federal), entity_scope: employers with US federal employment tax obligations)_ `CG-MCE-049#S66`
> “Copies of returns filed and confirmation numbers.” — [Internal Revenue Service — Employment tax recordkeeping](https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-recordkeeping), 2026-06-12; Employment tax recordkeeping — 'Records should include:' list, 12th bullet (TEXT.txt line 268). Verified 2026-09-09.
- See above: The DE 9 is the return on which reported wages and taxes paid are reconciled for a given quarter, so its reporting unit is the calendar quarter and its counterparty is the EDD. ([CG-MCE-049#S02](#s-CG-MCE-049-S02))
_Partly established. Established: how often it is repeated (S02). Missing: what the completed reconciliation records; what supporting evidence is filed with it._
## What an employment tax filing reports, for which period and to which authority
- See above: The DE 9 is the return on which reported wages and taxes paid are reconciled for a given quarter, so its reporting unit is the calendar quarter and its counterparty is the EDD. ([CG-MCE-049#S02](#s-CG-MCE-049-S02))
- See above: The DE 9C is the report of individual employee wages for a quarter, so it reports employee-level wage detail for a calendar quarter. ([CG-MCE-049#S07](#s-CG-MCE-049-S07))
- See above: The Payroll Tax Deposit (DE 88) is used to report and pay four named California payroll tax items to the EDD: Unemployment Insurance, Employment Training Tax, State Disability Insurance withholding and California Personal Income Tax withholding. ([CG-MCE-049#S06](#s-CG-MCE-049-S06))
- To correct the wages, tips, and other compensation reported on Form 941, line 2, the total corrected amount for all employees is entered in column 1, the amount originally reported or as previously corrected in column 2, and the difference between columns 1 and 2 in column 3. _(jurisdiction: United States (federal employment tax administered by the IRS), entity_scope: Employers correcting a previously filed Form 941 (or Form 941-SS) under U.S. federal employment tax law)_ `CG-MCE-049#S67`
> “If you’re correcting the wages, tips, and other compensation you reported on Form 941, line 2, enter the total corrected amount for all employees in column 1. In column 2, enter the amount you originally reported or as previously corrected. In column 3, enter the difference between columns 1 and 2.” — [Internal Revenue Service, U.S. Department of the Treasury — Instructions for Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund](https://www.irs.gov/instructions/i941x), 04/2026; Part 3 — 6. Wages, Tips, and Other Compensation. Verified 2026-09-09.
_Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._
## When the authority expects the money, and how your deposit schedule is set
- See above: Employer contributions for UI and ETT are due quarterly, on the same dates as the DE 9 and DE 9C, while withholdings from employees' wages for SDI and PIT may need to be deposited more often than quarterly — so the deposit dates for different payroll tax items are not necessarily the same. ([CG-MCE-049#S21](#s-CG-MCE-049-S21))
- See above: The due dates for an employer's combined SDI and PIT deposits are based on that employer's federal deposit schedule or requirement (as described under Depositing Taxes in IRS Publication 15) and on the amount of accumulated PIT it has withheld — so the deposit schedule is determined per employer rather than being uniform. ([CG-MCE-049#S22](#s-CG-MCE-049-S22))
- Where a due date falls on a Saturday, Sunday or legal holiday, the next business day is treated as the last timely date. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD, conditions: due date falls on a Saturday, Sunday or legal holiday)_ `CG-MCE-049#S68`
> “When the due date falls on a Saturday, Sunday, or legal holiday , the next business day is considered the last timely date.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Submission Requirements > Timeliness of Forms (TEXT.txt line 215). Verified 2026-09-09.
- An employer must make monthly SDI and PIT deposits if either of two stated situations applies: it is a Quarterly depositor that accumulates $350 or more in PIT during one or more pay periods, or it is a Next-Day or Semiweekly depositor that accumulates $350-$400 in PIT during one or more pay periods. _(jurisdiction: California, United States, entity_scope: Employers subject to California payroll taxes administered by the EDD, conditions: Quarterly depositor accumulating $350 or more in PIT during one or more pay periods; Next-Day or Semiweekly depositor accumulating $350-$400 in PIT during one or more pay periods)_ `CG-MCE-049#S69`
> “You must make Monthly SDI and PIT deposits if either:
You are a Quarterly depositor, but accumulate $350 or more in PIT during one or more pay periods.
You are a Next-Day or Semiweekly depositor and you accumulate $350-$400 in PIT during one or more pay periods.” — [California Employment Development Department — Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/), EDD web page, current 2026 version (page footer: Copyright © 2026 State of California); Deposit Requirements (TEXT.txt lines 219-221). Verified 2026-09-09.
## The official routes for correcting a return you have already filed
- See above: To correct a previously filed Form 941, Form 941-X is used to file either an adjusted employment tax return or a claim for refund or abatement. ([CG-MCE-049#S37](#s-CG-MCE-049-S37))
- See above: The claim process is the route used where the employer overreported employment taxes and is requesting a refund or abatement of the overreported tax amount. ([CG-MCE-049#S39](#s-CG-MCE-049-S39))
- See above: Where underreported tax is being corrected, Form 941-X must be filed by the due date of the return for the return period in which the error was discovered, and the amount owed must be paid by the time it is filed. ([CG-MCE-049#S40](#s-CG-MCE-049-S40))
- See above: Where a filed DE 9 shows an overpayment, the EDD states it will send the employer a refund automatically, without the employer having to make a separate claim. ([CG-MCE-049#S42](#s-CG-MCE-049-S42))
- See above: To adjust a previously filed tax return the employer logs in to e-Services for Business, selects Manage Periods and Returns from the Account panel, selects the filing period to be adjusted, selects File or Adjust a Return or Wage Report, selects View or Adjust Return under the Action column next to Tax Return, and selects Adjust Return. ([CG-MCE-049#S50](#s-CG-MCE-049-S50))
_Partly established. Established: the process for correcting a previously filed employment tax return (S09, S37, S50); the process for correcting an underpayment (S40); the process for correcting an overpayment (S14, S39, S42, S44). Missing: what each route requires of the employer._
## Separating penalties and interest from the tax itself in the books
_Partly established. Established: how penalties and interest are separated from the obligation being settled (S56). Missing: the accounting treatment of penalties and interest paid together with an employment tax remittance._
_Required authority: authoritative professional or accounting standard. Highest achieved: primary regulator or government._
## How payroll services draw, hold and remit employment taxes for you
- See above: When QuickBooks withdraws tax from the employer's bank account, the bank asset account decreases and the tax holding asset account increases, with no impact on the tax liability accounts at that time. ([CG-MCE-049#S25](#s-CG-MCE-049-S25))
- See above: Later, when QuickBooks pays the tax agency, the tax holding asset account decreases and the tax liability account decreases. ([CG-MCE-049#S26](#s-CG-MCE-049-S26))
- See above: Where the IRS or another agency debits the employer's bank account directly — the article gives Automated Taxes being off as one such case, not the only one — the bank asset account and the payroll tax liability account both decrease. ([CG-MCE-049#S27](#s-CG-MCE-049-S27))
- See above: Users of QuickBooks Desktop who export standalone payroll data may not yet have a Tax Holding account; in that case tax withdrawals decrease the bank account and the liability accounts. ([CG-MCE-049#S28](#s-CG-MCE-049-S28))
- See above: Where there is no tax holding account, payments to the agency are not reported to the books, because the liabilities were already reduced at the withdrawal. ([CG-MCE-049#S29](#s-CG-MCE-049-S29))
- Intuit states that its Intuit QuickBooks Workforce and QuickBooks Desktop Payroll services pay payroll taxes and file payroll forms on the employer's behalf; the article identifies which ones. _(jurisdiction: United States, entity_scope: Employers using Intuit QuickBooks Workforce or QuickBooks Desktop Payroll, platform: Intuit QuickBooks Payroll (Intuit QuickBooks Workforce / QuickBooks Desktop Payroll))_ `CG-MCE-049#S70`
> “Find out which payroll taxes and forms Intuit QuickBooks Workforce or QuickBooks Desktop Payroll pays and files for you.” — [Intuit Inc. — Understand the taxes and forms that payroll submits for you](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-940/tax-payments-forms-intuit-payroll-submits/L6iNooqb9_US_en_US), 2026-08-03; Article summary line, directly beneath the title “Understand the taxes and forms that payroll submits for you”. Verified 2026-09-09.
- See above: On QuickBooks Desktop Payroll Enhanced the employer, not Intuit, has to pay and file the taxes. ([CG-MCE-049#S30](#s-CG-MCE-049-S30))
- Intuit does not pay or file New York SDI or Hawaii TDI, despite the general state-tax coverage shown in the table. _(jurisdiction: United States, entity_scope: Employers using Intuit QuickBooks Workforce or QuickBooks Desktop Payroll with NY SDI or HI TDI obligations, platform: Intuit QuickBooks Payroll (Intuit QuickBooks Workforce / QuickBooks Desktop Payroll), conditions: Applies to NY SDI and HI TDI)_ `CG-MCE-049#S71`
> “*We don’t pay or file NY SDI or HI TDI.” — [Intuit Inc. — Understand the taxes and forms that payroll submits for you](https://quickbooks.intuit.com/learn-support/en-us/help-article/form-940/tax-payments-forms-intuit-payroll-submits/L6iNooqb9_US_en_US), 2026-08-03; Section “Payroll taxes” — asterisk footnote to the “State taxes (WH, SUI, PFL, SDI*)” column, immediately below the table. Verified 2026-09-09.
- See above: Wave's Accumulating taxes tab shows all taxes that are not yet due but are accumulating from approved payrolls. ([CG-MCE-049#S23](#s-CG-MCE-049-S23))
_Not established from an authoritative source._
## The authority's own account record: what it holds and how to reach it
- See above: In a sole proprietor's Business Tax Account, Account balance allows the user to view the total amount owed and details by year. ([CG-MCE-049#S05](#s-CG-MCE-049-S05))
- See above: In a sole proprietor's Business Tax Account, Payments allows the user to make federal tax deposit, balance due, advance payments and more, and to view payment history. ([CG-MCE-049#S32](#s-CG-MCE-049-S32))
- See above: In a sole proprietor's Business Tax Account, Tax records allows the user to view tax transcripts, the EIN verification letter and tax compliance reports. ([CG-MCE-049#S33](#s-CG-MCE-049-S33))
- See above: Business Tax Account is the account to use if the user files business tax returns, with the examples given of Form 941 for employment taxes or Form 2290 for highway use tax. ([CG-MCE-049#S34](#s-CG-MCE-049-S34))
- To gain access, users must first verify their identity by creating a profile and signing in through the IRS's third-party identity authentication provider. _(jurisdiction: United States (federal tax administered by the IRS), entity_scope: All Business Tax Account users, platform: IRS Business Tax Account (online account at irs.gov), platform_edition: IRS web page, last reviewed or updated 24-Aug-2026)_ `CG-MCE-049#S72`
> “Authentication: To gain access, users must first verify their identity by creating a profile and signing in through our third-party identity authentication provider.” — [Internal Revenue Service — Business Tax Account](https://www.irs.gov/businesses/business-tax-account), 2026-08-24; Help topics > How we protect your information > Authentication. Verified 2026-09-09.
- See above: The EDD lists, among the things an employer can do with e-Services for Business, registering, closing or re-opening an employer payroll tax account, and filing, adjusting and printing returns and reports. ([CG-MCE-049#S35](#s-CG-MCE-049-S35))
- See above: An employer may view, print, or edit its tax return after submitting the filing request. ([CG-MCE-049#S36](#s-CG-MCE-049-S36))
## How long to keep the filings, the deposit evidence and the reconciliation
- The IRS directs employers to keep all records of employment taxes for at least four years after filing the 4th quarter for the year. _(jurisdiction: United States (federal), entity_scope: employers with US federal employment tax obligations (IRS small business / self-employed guidance), conditions: retention period runs from filing of the 4th quarter for the year)_ `CG-MCE-049#S73`
> “Keep all records of employment taxes for at least four years after filing the 4th quarter for the year.” — [Internal Revenue Service — Employment tax recordkeeping](https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-recordkeeping), 2026-06-12; Employment tax recordkeeping — opening paragraph, first sentence (TEXT.txt line 256). Verified 2026-09-09.
- Employment tax records should be available for IRS review. _(jurisdiction: United States (federal), entity_scope: employers with US federal employment tax obligations)_ `CG-MCE-049#S74`
> “These should be available for IRS review.” — [Internal Revenue Service — Employment tax recordkeeping](https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-recordkeeping), 2026-06-12; Employment tax recordkeeping — opening paragraph, second sentence (TEXT.txt line 256). Verified 2026-09-09.
- See above: Among the items the IRS says employment tax records should include are the dates and amounts of tax deposits the employer made, and acknowledgment numbers for deposits made by EFTPS. ([CG-MCE-049#S65](#s-CG-MCE-049-S65))
- See above: Among the items the IRS says employment tax records should include are copies of returns filed and confirmation numbers. ([CG-MCE-049#S66](#s-CG-MCE-049-S66))
- Records related to qualified sick leave wages and qualified family leave wages for leave taken after March 31, 2021, and records related to qualified wages for the employee retention credit paid after June 30, 2021, should be kept for at least 6 years. _(jurisdiction: United States (federal), entity_scope: employers with US federal employment tax obligations holding these credit-related records, conditions: qualified sick leave and qualified family leave wages: leave taken after March 31, 2021; employee retention credit qualified wages: paid after June 30, 2021)_ `CG-MCE-049#S75`
> “Records related to qualified sick leave wages and qualified family leave wages for leave taken after March 31, 2021, and records related to qualified wages for the employee retention credit paid after June 30, 2021, should be kept for at least 6 years.” — [Internal Revenue Service — Employment tax recordkeeping](https://www.irs.gov/businesses/small-businesses-self-employed/employment-tax-recordkeeping), 2026-06-12; Employment tax recordkeeping — 'Records should include:' list, 14th bullet, second sentence (TEXT.txt line 270). Verified 2026-09-09.
_Partly established. Established: the retention expectation for employment tax filings (S66, S73); the retention expectation for remittance evidence (S65, S73). Missing: the retention expectation for the reconciliations supporting them._
## When the obligation is relieved in your books under a draw-and-hold service
_Required authority: authoritative professional or accounting standard. Highest achieved: official platform documentation._
## Not yet fully established from an authoritative source
- Establish the process for correcting a previously filed employment tax return or an underpayment or overpayment, and what each route requires of the employer. _(partly established)_
- Establish the accounting treatment of penalties and interest paid together with an employment tax remittance, and how they are separated from the obligation being settled. _(partly established; below the required authority class)_
- Establish how mainstream payroll services draw, hold and remit employment taxes on an employer's behalf, and what each model implies for when the ledger obligation is relieved. _(not established)_
- Establish the retention expectation for employment tax filings, remittance evidence and the reconciliations supporting them. _(partly established)_
- Establish when an employer's recorded employment tax obligation is relieved in its own books where a payroll service draws and holds the funds before remitting them, what the books carry between the draw and the remittance, and how that differs from settlement the employer makes directly. _(established; below the required authority class)_
- Identify the three independent records the reconciliation compares and the source of each, establishing that any of them can be the defective side. _(not established)_
- Establish that the balance must be decomposed by authority, obligation type and period before any comparison, and show what that decomposition looks like. _(not established)_
- Explain why remittance timing may legitimately differ from accrual timing, and how that difference presents in the account at a period end. _(not established)_
- Enumerate the recurring causes of a wrong balance as an investigable list, tied to the evidence that confirms or eliminates each. _(not established; below the required authority class)_
- Distinguish what a residual in each direction indicates and how the investigation differs, and specify the order in which the accrual, the filing and the payment are agreed. _(not established)_
- Determine how the authority's own record of amounts reported and paid is obtained and used as the independent third data point. _(partly established)_
- Determine the treatment of non-tax amounts paid alongside an obligation, such as penalties and interest, so that the obligation clears to exactly the amount that was owed. _(not established; below the required authority class)_
- Establish how the provider's remittance model changes what the ledger should show, including where the service draws and holds funds before remitting them. _(established; below the required authority class)_
- Establish how the reader chooses between correcting the books, seeking an amendment to a filing, making a further payment and claiming a refund or credit, and what must be established before each route. _(not established)_
- Warn against clearing a residual to expense or income with no identified cause and against altering the amounts of a completed payroll run so the ledger agrees with a filing. _(not established)_
- Specify what the completed reconciliation records, what supporting evidence is filed with it, and how often it is repeated. _(partly established)_
## Related
- [How do I record a payroll run in my books — the journal entry for gross wages, employee withholdings, employer taxes and net pay?](https://uppago.com/resources/how-do-i-record-a-payroll-run-in-my-books-the-journal-entry-for-gross-wages)
- [How do I accrue wages at month end when the pay period straddles the closing date?](https://uppago.com/resources/how-do-i-accrue-wages-at-month-end-when-the-pay-period-straddles-the-closing)
- [How do I reconcile my health insurance or retirement plan invoice to what I actually deducted from employees' pay?](https://uppago.com/resources/how-do-i-reconcile-my-health-insurance-or-retirement-plan-invoice-to-what-i)
- [My payroll is showing up twice in my books — how do I find and fix payroll that was posted more than once?](https://uppago.com/resources/my-payroll-is-showing-up-twice-in-my-books-how-do-i-find-and-fix-payroll-that)
_Reference date 2026-09-07. Statements are quoted verbatim from their sources; scope and verification dates are shown on each._