Actually what happens is that if you report an amount in 8B, it gets adjusted by the amount of FICA taxes paid and reported in box 8c. This calculation then is transferred to box 25 of Schedule H. This calculation is combined with line 16 (or 24) and reported in line 26.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
