Two questions -- I'm looking at a C corp that pays payroll expenses through a third-party. The W2s the employees receive show the third party listed as the employer and not the C corp.
1) Should the C corp's payments to the third party be shown as subcontractor payments vs. salaries/wages/payroll taxes on the tax return? My initial thought would be yes.
2) In this case, the company is a C corp, so no QBI implications. However, were this a PTE, I would imagine these payments wouldn't qualify as W2 wages. Is my thinking correct?