It would be a liability account which you eventually pay out to the feds, but

there is no method nor is it legal (as far as I know) to do so.  Independent contractors are paid the full amount due them, and it is their responsibility to deal with the feds for […]

Resolution for '1099 mechanic issue: 'My client has a long time 1099 mechanic that she withholds $50.00 from each paycheck for Fed W/H. How do I enter/account for this when writing his checks?' available: Yes.

The 1099 mechanic issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the 1099 mechanic issue yourself by looking for a resolution described in the article. If it is a complex 1099 mechanic issue or you are unable to solve the issue, you may contact us by clicking here or by using other 1099 mechanic support options.

For more information about resolving issues related to 1099 mechanic in Quickbooks/QBO or to get support for the issue 'My client has a long time 1099 mechanic that she withholds $50.00 from each paycheck for Fed W/H. How do I enter/account for this when writing his checks?', click the link below: