As the only owner of an S Corp I prepared a W-2 for myself for $8468.  I already exceeded the SS limit on a different W-2 and want no personal income tax withheld.  I must however, write in Medicare withholding of $123.  The  problem is I didn't submit a 941 meaning I didn't pay the $123.  Do I wait for the IRS to bill me for the $123?  Should I prepare a 1099 Misc instead of a W-2?  What's the best way to handle this?