1099 to an S-Corp with backup withholdings

[ILLMAS]

I have client that issued a 1099 to an S-Corp to a vendor, the vendor preparer entered the withholdings on line 23a of the 1120S, what is the proper line on entering the backup withholdings on a 1120S (a first for me)?

Thanks

[jklcpa]

3 hours ago, ILLMAS said:

I have client that issued a 1099 to an S-Corp to a vendor, the vendor preparer entered the withholdings on line 23a of the 1120S, what is the proper line on entering the backup withholdings on a 1120S (a first for me)?

Thanks

It goes on line 13g of Schedule K for "Other Credits", and use code letter "O" is for backup withholding. It then flows to Sch K-1, box 13, also code "O".