To do this task
Go to the Employees menu, choose Payroll Taxes and Liabilities, and then click Create Custom Liability Payments.
Specify a date range for your payroll liabilities and click OK.
Mark the liabilities to pay.
At the top of the window, click Review liability check to enter
expenses/penalties, and click Create.
Click the Expenses tab.
If the liability check is not the one you want to add the expense to, click Next or Previous at the top of the window until the window displays the appropriate check.
In the Account field, choose the expense account you use to track payroll expenses and penalties.
Enter the amount of the expense or penalty, and click the Recalculate button to recompute the amount of the check.
Save the check.
Paying additional payroll expenses and penalties with a scheduled payment
Paying additional payroll expenses and penalties set up for e-pay
Understand limitations when paying additional payroll expenses and penalties with an e-payment