Missed Fica Med collection/remit
Found out in prepping second quarter 941 that we have one employee who didn't get fica/med collected (either side) for a couple of checks. I was in a rush and threw the difference into fractions of cents adjustment to get the 941 done (hey it was like 945 pm on the 31st!)
To correct this, do I collect, remit and then file a 941X form to move it from fractions to due? For reference, the amount is under $100 and our total liability for the quarter is over 1.2 million. Even then, my fractions have never been that high so it took me hours to find the issue.