@JanetC3  It is mapped as both a liability and an expense because it is both a liability and an expense.

See, when you create a paycheck, it has a certain amount of State Unemployment tax associated with it.

At the time that the paycheck is created, said State Unemployment tax is automatically recognized as a payroll expense, the same way that the wages for that paycheck are automatically recognized as a payroll expense.

The actual tax payments you make should only be lowering the Payroll Tax Liabilities you have.

If you changed things such that the actual tax payment is also recognized as an expense, you are double-booking your expenses. This is not the correct way to do it.