1065 - Employee Wages, line 9. Do I include employer paid taxes in this figure?

[kevin2]

I know this number includes taxes that are withheld (employee paid) but am not sure if taxes paid by the employer should be added in here?

[PatriciaV · Accepted solution]

You have a choice. The employer portion of payroll taxes (Social Security & Medicare) is typically included under Taxes & Licenses rather than being added to employee wages. But you may combine the two if that treatment makes more sense to you.