Line 26

Enter the total salaries and wages for the tax year reduced by the amount of the following credit(s), if applicable.

Work Opportunity Credit (Form 5884).

Empowerment Zone Employment Credit (Form 8844).

Credit for Employer Differential Wage Payments (Form 8932).

Employer Credit for Paid Family and Medical Leave (Form 8994).

Do not reduce your deduction for any portion of a credit that was passed through to you from a pass-through entity. See the instructions for the credit form for more information.

Do not include salaries and wages deducted elsewhere on your return or amounts paid to yourself.

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 for each employee. See the General Instructions for Forms W-2 and W-3.