Level 15
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"I am asking how a CPA could put owners comp (paid via check and/or listed as 1099) on line 7 of 1120S of the s-corp and then carrying that over to the Schedule C"

We keep telling you that he can't but you don't appear to be listening.  Why not have this conversation with that CPA?

ACME Taxes, Tatoos, Tires and Turtles (I've expanded my line of products to better serve you)