Deductions & credits

In the directions for wage expense it states that the number must match box 1 of the W2s, or W3.  and When you fill out Box 1, it says to include all wages and tips.  So, arent we including tips on Schedule C line 26, i believe, when it says it should match box1 of the W3?    If we are, then shouldnt we be offsetting that somehow, somewhere else? @ColeenD3   Sorry to give two responses.. im getting close to April 15th and want to file. 🙂  I know i have til May, but prefer to keep things like normal....