Hello and thank you for responding,

Ok yes, correct  they are shareholders, not owners.      It s not an S Corp 

Maybe I don't understand  as much as I thought.    I am new to from 1120 

However, They had someone else do thier  2018 taxes and they did not have payroll.  They just withdrew money all year and wrote themselves checks.     Last year and that Tax Preparer  deducted all of the cash withdrawals and checks  they made on line 12  Officer Compensation of the 1120.

This tax year  2019 , they started payroll in Sept, but they still withdrew 100K in cash and checks and I want to be sure I do it correct.   

Would the 1099-Div come from QuickBooks?  I did thier 2019 Bookkeeping 

Thank you again