c-corp

@BullyHomerun 

Income tax expense if you didn't record an accrual of income tax payable.  If you accrued the tax payable, then debit accrued income tax expense.

I thought Federal income tax was not allowed as an expense on a tax return!

@BullyHomerun 

Your question was which account to debit when paying income tax for a C-corp.  That is not the same question as to whether or not income tax is a deduction on Form 1120.  It is not listed as a deduction on Form 1120, it is calculated on Sch. J and on lines 30-37.  In any case, it is an expense to the C-corp. in its books. 

Rude

That was not professional . The question quite clearly is the bank transaction is offset by what account obviously not an expense account since it shouldn’t be an expense 

@Badwithspelling 

IMO, my first post answered the OP's question accurately (see link below).  If you feel you have better guidance, please feel free to share it. 

https://accountingtitan.com/financial-reporting/journal-entries-for-income-tax-expense/#:~:text=To%2...