I can add some information that I have copied from the 1120s Instructions:
Line 12. Taxes and Licenses
Do not reduce your deduction for social security and Medicare taxes by the following amounts claimed on the corporation's employment tax returns: (1) the nonrefundable and refundable portions of the employee retention credit, and (2) the nonrefundable and refundable portions of the FFCRA credits for qualified sick and family leave wages. Instead, item (1) reduces your deduction for wages on lines 7 and 8, and item (2) must be reported as income on line 5.
