To do this task
Open the Payroll Center.
In the Pay Scheduled Liabilities section, select the scheduled payment for which you're paying a penalty or interest payment.
Click the Expenses tab.
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 recalculate the amount of the check.
Save the check.
Paying additional payroll expenses and penalties set up for e-pay
Limitations when paying additional payroll expenses and penalties