both the corporate share and personal share payroll taxes are paid with the same 941 deposit. the two are not distinguished from each other on paying. I could be wrong but believe any payment is applied to the total owed. As long as a company or individual are working with the IRS and making some sort of payment plan or strategy with them they are usually satisfied and easy to get along with. Buck them too hard and they can and do get very nasty. Info gleaned from several friends and acquaintances with both corporate and personal tax problems through the years.
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