The deed states the firm will not pay partners' personal income tax. The firm paid B's personal income tax. Which account should be debited?

Correct answer: B's Drawings (Current) Account

Payment of a partner's personal income tax by the firm is not a business expense of the firm; it is treated as a withdrawal (drawings) by that partner. Therefore B's drawings/current account is debited and Bank/Cash is credited. Option B (Income Tax Expense Account) is incorrect because that would be used only if the tax were a firm expense. Exam tip: always check the deed—if an outlay is a partner's personal expense, record it as drawings (entry: B's Current A/c Dr. To Bank A/c).