"Quarterlies" under the SSN is 1040 Estimates, not payroll.

First group:

1. Yes

2. Yes, but there is no such thing as Combining quarters. You might want to treat this as End of Year one time payroll. That means examining their "draws" (which don't exist for them) and distributions, and turn some of that back into Shareholder Payroll as Gross. That means 4th quarter is Payroll, and it is all there.

3. No; these are Personal Estimates, not Corp or 1120.

4. Yes, and that's further evidence that 3 is a No.

Second Group:

1. Only for Fed Income Tax (and their State?). You still need to address FICA for employee and employer, FUTA, WC, etc as business.

2. Nope. There either Is Payroll or isn't Payroll.

3. The Corp has FICA, FUTA, and other requirements you cannot Ignore.

4. Yes, because that is what they are.

Example: I can submit that my W4 means I have no Fed Income Tax withholding, because I pay quarterlies. I did this for over 12 years at various employers.

It's time do all all of the paperwork to register the Corp as an employer and do 2019 the right way, but it seems the paydate is 12/31/2019 only.

And now it already is March of 2020.