What year would you deduct employer match payment on solo 401(K) for S Corp

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What tax year would an employer match on a solo 401(K) payment be deductible on a cash basis S corporation.  I know they are allowed to contribute up to the tax return due date, but if they make that payment in 2022 for 2021 wages what year would the corporation deduct it?

[sjrcpa · Accepted solution]

2021

And you show it on the Balance Sheet as a payable. This is an exception to cash basis accounting rules.