In 2006, I setup an S-corp after being a sole proprietor. I work with a lot of different companies and some of them were slow getting my payments switched over to my S-corp Tax ID#. So I have some income from those companies in 2007 paid to my SSN that I had to pay back to the S-Corp. At the advice of the accountant who helped me incorporate, I kept track of the income paid to my ssn in 2007 and paid it to the scorp throughout the year. I received 1099s documenting the money (about $9000) paid to my ssn. How do I account for this income on the 1040 and the 1120s?