Returning Member

Should payroll taxes be listed in the 1120-S p1-2 Box C1? If so what should be listed? Federal Income, Social Security, Medicare; and State Income Tax Witheld? S Corp

This is for an S Corporation homebased in MD, owned by husband 49% and wife 51%. Only husband gets $40K salary and $10K SEP Retirement contribution. Wife gets no executive compensation as is not active.