Wages

Enter the total salaries and wages for 2025. Don't include salaries and wages you deducted somewhere else on your return or any payments made to yourself.

Reduce the amount entered if you claimed any of the following credits:

• Work Opportunity Credit (Form 5884)
• Employee Retention Credit for Employers Affected by Qualified Disasters (Form 5884-A)
• Empowerment Zone Employment Credit (Form 8844)
• Indian Employment Credit (Form 8845)
• Credit for Employer Differential Wage Payments (Form 8932)
• Employer Credit for Paid Family and Medical Leave (Form 8994)

You don't need to reduce the amount of wages if the credit was passed through to you from a pass-through entity.

Note: Report wages paid to employees on Form W-2.