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New Member
posted Jun 4, 2019 5:22:06 PM

On Schedule C Part II line 26 do we enter gross wages as shown on the employees W-2s or net wages (gross wages less withholding)?

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1 Best answer
New Member
Jun 4, 2019 5:22:08 PM

You enter your total wage expense. If you pay an employee $20,000 per year...then you enter $20,000 on Line 26. Payroll taxes that you paid on that $20,000 would go on Line 23.

11 Replies
New Member
Jun 4, 2019 5:22:08 PM

You enter your total wage expense. If you pay an employee $20,000 per year...then you enter $20,000 on Line 26. Payroll taxes that you paid on that $20,000 would go on Line 23.

New Member
Jun 4, 2019 5:22:09 PM

So if the annual salary was $20,000, I would report $20,000 on Line 26 even though the paychecks only totaled $16,000 because $4000 was withheld for taxes and SS and is reported on Line 23.  Is that what you are saying?

New Member
Jun 4, 2019 5:22:11 PM

You would report the 20,000 on line 26, and your share of the payroll taxes on line 23. The employer and the employee both pay 7.65% of the gross wages. The employer's 7.65% does not include federal income tax. It does however, include medicare tax, and social security tax. You would also include the amount of federal and state unemployment taxes you pay on line 23.

New Member
Jun 4, 2019 5:22:12 PM

That is what I understand the Turbo Tax instructions to say and also the IRS instructions, but if the $20000  is reported on Iine 26 and withholding for SS, MC and Fed taxes, won't I be deducting for the withholding of SS, MC and Fed taxes twice?

New Member
Sep 8, 2019 9:33:56 AM

I have the same question - Does Turbo Tax know to pull out the tax portion that's otherwise reported twice? 

Level 15
Sep 8, 2019 9:41:07 AM

Ok ... you need to separate the payroll tax returns from the income tax returns ... the total wages you paid is what you report and ONLY  the employer's portion of the FICA taxes & other payroll taxes liKe FUTA/SUTA  and expenses are deducted from the business return.  What was withheld from the employee's wages and sent in for fed/state/FICA taxes are immaterial for the business return because they are not deducted again.   

Level 2
Apr 28, 2020 8:43:58 PM

What if I paid my employees as a general contractors. Meaning I gave them a 1099.

Do they still go online 26 or “can” they go online 26 (in lieu of line 11.)  They are still my employees and I’m using this to file for my PPP -so please say yes 🙂

New Member
Jun 28, 2020 12:26:51 PM

Paid them as a general contractors, meaning they're not your employees you don't pay taxes for them they're independent contractors and if  you report them has your employees in your PPP that's  wrong! and your loan can get default for that.

Expert Alumni
Jun 28, 2020 12:38:42 PM

Report your amounts paid to contractors as "Contract Labor" under "Business Expenses".

New Member
May 2, 2021 8:10:51 PM

As an LLC with only one member( self) do I report the wage I received or assigned. No wage was paid do to a loss'

Expert Alumni
May 3, 2021 7:43:52 PM

If filing on Schedule C, you would not put anything on line 26, unless you had an employee(s) that you treated as a W-2 Employee.  If you are talking about money you "paid" yourself, that does not go on your tax return.  You have your revenue, and your expenses, and what's left is your taxable income, and it's yours to do with as you please.  Of if you have a loss, it means you spent more on your business than you made.