1120 form-accounting fees/Employer FICA expense?

Accounting would be an other deduction on line 26. Employer FICA is a tax payment on line 17.

If you wanted a short answer, sorry, there isn't one. I can't think of a more painful trip to hell than when my Yahoo keys broke in the lock (because some one else was trying to get into my account) and the system for my own protection locked me out of my email, messenger and all the other Yahoo services. What made it worse for me was I couldn't remember the code to the safe with a spare set of keys to let me in again (I.E. the reset your password routine when it asks you the date and time and postcode and I.P. address of the machine you signed up with - not literally, but it seemed like that, and of course, the secret question and answer) so I was locked out of my own email account and everything in Yahoo, in the dark for three weeks of hell and that was a form of online death. Resurrection isn't the right word at all. It's too strong and has dodgy religious connotations, no! a better word would be "resuscitated" and that didn't happen to me until I had my light-bulb moment, remembering what the key question is to reset. I was never going to consider just dropping it and creating a new account because for one I wouldn't have been able to get the name I wanted - and since I had been using this account for probably five years by then, a lot of information was already in this account and it would be even harder now but I have a back up of the information. The only two advantages that gave me was the necessity to create a spare email address, and reset my password and I do more often, and what the reminder key is to something a little stronger but easier for me to remember.