Enter the total salaries and wages for the tax year. Do not include salaries and wages deducted elsewhere on your return or amounts paid to yourself. Reduce your deduction by the amounts claimed on:
Form 5884, Work Opportunity Credit,
Form 8844, Empowerment Zone and Renewal Community Employment Credit,
Form 8845, Indian Employment Credit, and
Form 8932, Credit for Employer Differtial Wage Payments.
Caution: 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.