Client is the sole shareholder of an S corporation. Takes a salary of $7,500 a quarter. Also had health insurance of $4,000 for the year and in late December put $12,000 into his Simple IRA. The dilemma is box 2 on the 4th quarter 941: $7,500 + $4,000 health insurance - $12,000 is a negative number so that cannot go on line 2. The sum of the four 941s line 2 should agree to box 1 on the W2. The only thing I can think of is to amend a prior 941. Anyone have this issue?