Scheduling tax liabilities and expenses

QB is a program designed for small businesses and is technically reporting on the Modified Accrual Basis, not the Full Accrual Basis.  

The modified accrual so that the user can see their regular expenses as they come due even though they haven't been paid yet. It's not supposed to be used for liability payments either such as notes payable. Thus, it's not a full accrual. Payroll also is not accrued and is recorded on the Cash Basis as it's paid.  It does accrue the Payroll Liabilities on the payroll that has already been paid. If you want full accruals, you will have to make journal entries for payroll and pre-paids and then reverse the entries each reporting period manually. In larger companies that file taxes on the full accrual basis, these entries are normally made anyway.
 

If your business is a cash-basis tax filer, then do not accrue anything. Never backdate anything, either. Date your financial transactions the date they actually occurred. Paychecks are the financial transactions that create liabilities, there is nothing due (taxes) until the paychecks occur, so there is nothing to accrue.