Single owner s- Corp Retirement contributions and payroll

"Reasonable compensation" for a realtor? I know realtors taking down 6 figures in commissions but aside from that, I would, myself, attempt to keep dividend distributions at an amount no greater than the W2 wages once the test of "reasonable" is met. There is no requirement I know of that mandates hat there are dividend distributions aside from W2 wages, although that is the single most outed reason for being S corp, I suppose.

Since to begin with you are dealing with a Roth on the regular contributions I would not even count those as wages since there is no current tax benefit  - Roth is funded with after tax money. I would treat the Roth as being funded from the distributions.

The regular retirement account, to gain its tax benefit, must be from wages and would show on the W2 but what (I do not know at moment) are restrictions on percent of gross that can be directed to a traditional retirement account?  I would work from that.  Quite possibly that $21k , when grossed up and FICA,  and FWT health insurance paid and other fringes that need to be included (personal use of the SUV with the realtor name on the side) might suffice as far as reaching your magic 433k and then all other funds are just distributions on the K-1

Now, number 1, you should never accept free advice on the internet as gospel unless you can corroborate it with IRS publications. Which means - I am no expert on dealing with a subchapter S, only payroll for non-owners of LLC and sole-prop (40+ years) so do wait for additional help on this. @Rustler may know a trick or two.

I'm not asking about reasonable comp or distributions, I'm asking about the retirement contributions and payroll.

The $21,000 was put into a 401(k).  I have this as being contributed from wages, but should be a profit sharing contribution and not included on payroll.  I'm trying to determine how to fix this.

I thought the goal was to reduce taxes with the traditional retirement contribution. Doesn't it have to come from wages - reducing Box 1 in comparison to Box 3/5 by that amount?  Profit sharing is not earned income. 

Here is what I see if the traditional 401k were funded from W2 wages.  If you do not want it to come from wages then you would have no difference between boxes 1 and 3.  The difference in any boxes, 1.3.5 to me appears to be $12,000.00  Somewhere did you post $1,000 per month as wages instead of draw? I know there technically is no draw in a S corp but there are non-wage distributions to be accounted for. Gross wages of 27625 plus fringe benefit health insurance of 3899 gets us to $31,524.  The 43524 added to 21000 less 3899 = $60,625  It appears you are including the 21k as income and then income again at some point. 

Isn't the goal, possibly $31, 524 (wages plus health insurance) based on the payroll you ran? Without SEHI (not certain of its FWT treatment) Box 1 ought to be somewhere between $7625-$11,524.  If you include the Roth funding in wages rather than coming from distributions that is another 3100 so at worst case Box 1 should be somewhere from $10,725-$14,624 and Box 3, 5 $31,725-$35,624 and the rest should fall into place

So maybe I am making this to complicated.  Can the $21,000 for the  401(k) be funded from distributions?  That would be after tax money though.