Can LLC deduct employer portion of FICA, social security and Medicare?

[ColeenD3]

Yes, he can deduct the portion the company pays, but not the portion withheld from the employee's pay.

Line 26

• Social security and Medicare taxes paid to match required withholding from your employees’ wages. Reduce your deduction by the amount shown on Form 8846, line 4. • Federal unemployment tax paid. • Federal highway use tax. • Contributions to state unemployment insurance fund or disability benefit fund if they are considered taxes under state law.

Schedule C