When deduct 4th quarter payroll taxes

what if i closed the business in 2015

It depends upon whether you are cash basis or accrual.  Accrual taxpayers accrue the expense in the current year while cash basis taxpayers deduct the expense in the year paid.

However if the accrued payroll expense had salary paid to the business owner (S-Corp shareholder or related party, or equivalent in a partnership etc.) then the salary cannot be deducted from what I know. Not sure if the associated payroll taxes can be deduced in that case.