Ok ... you need to separate the payroll tax returns from the income tax returns ... the total wages you paid is what you report and ONLY the employer's portion of the FICA taxes & other payroll taxes liKe FUTA/SUTA and expenses are deducted from the business return. What was withheld from the employee's wages and sent in for fed/state/FICA taxes are immaterial for the business return because they are not deducted again.
