Enter the total salaries and wages for the tax year. Do not include salaries and wa-ges deducted elsewhere on your return or amounts paid to yourself. Reduce your deduction by the amounts claimed on:
Do not reduce your deduction for any portion of a credit that was passed through to you from a pass-through enti-ty. If you provided taxable fringe benefits to your employees, such as personal use of a car, do not deduct as wages the amount applicable to depreciation and other expenses claimed elsewhere.In most cases, you are required to file Form W-2, Wage and Tax Statement, for each employee. See the General In-structions for Forms W-2 and W-3.