Hello there, @RLeonard.
The Direct Deposit Liability account should always be zero. When it is negative, it is because you have missing paychecks, duplicate liability checks, modified paycheck, or voided direct deposit checks.
Here's how to check it:
1. Click Employees at the top, and then select Employee Center.
2. Go to the Transactions tab, and then select Liability Checks.
3. In the Date field, verify all of the liability checks from the direct deposits you sent.
4. Look through the list of liability checks to see if the missing liability check appears. If the liability check is there but not in the register you expected, then the liability check is in the wrong register.
5. Open the liability check and change the bank account to the correct one.
6. To check for the missing paychecks, just click Paychecks on the Transactions tab and follow the same steps.
If there's a missing direct deposit liability or payroll check from the transaction list, you'd have to recreate it.
I've got you the articles that'll help you fix the issue:
• Recreate a missing or voided direct deposit paycheck in QuickBooks Desktop Payroll
• Recreate a deleted direct deposit payroll liability check
Please keep me posted if you have more questions.