Your employer submits the taxes to federal and state agencies, as long as they submitted the full amount, which they would need to, or their quarterly returns wouldn't reconcile, you technically did pay the taxes. For example, let's say you received $2,000 for the one-off paycheck which was gross wages and we say your federal income tax withholding rate is 10% and your state income tax withholding rate is 4.5%. In this example, your W-2 would report the check as wages of $2,569.04, federal income tax withholding of $256.90, state income tax withholding of $115.61, social security tax withholding of $159.28, and medicare tax withholding of $37.25 (2569.04-256.90-115.61-159.28-37.25 = 2000.00). This is the same calculation your employer would have had to do to get the payroll reported correctly on the quarterly payroll tax return they are required to file and pay. So, at the end of it all, they paid it on your behalf and then included it in your W-2 appropriately. You're in good shape to report the W-2 as is!
@pk28
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