S-Corp Delayed Payments

Hi,



I own S-corp and 2013 total revenues are 130K. I also pay to other corps that I get services from.



As All the payments to other corps are not taxable from my company.



Can I make any delayed payments to other company’s in the next financial year 2014.



Ie.. I was supposed to pay them 30K but I paid only 20K in 2013, Can I pay the 10K in 2014 Jan/Feb and show them in 2013 tax return. Else I have to pay tax on 10K as my company income.



Any suggestions.



Thanks in Advance.

via Small-Business-Forum.net http://www.small-business-forum.net/accounting-taxes/10517-s-corp-delayed-payments.html