Good catch. Since the instructions for line 8 say "Enter on line 8 the total salaries and wages paid or incurred to employees (other than officers) during the tax year", the employee's part of FUTA is already listed there as a business expense. Therefore, you would list your half of the FUTA taxes actually paid (which will be both your contribution and the employee's) on line 12, so that there would be no double deduction.
