Every thing was paid through quick books payroll program, and what I've done put these taxes under taxes expense, what made me think that I'm wrong, cause this should be deducted from the tax he owes, not from the income.

I really appreciate your answer, so right now let's say he didn't file form 941, cause when I asked him about it he said, he never heard of it, or filed it, anyway the last payment for him as an employee, was in July, since then I've been his accountant, and I don't recall him filing for any thing, I'm really sorry for the trouble, but If you are a tax expert, or you know to solve this dilemma, I'm willing to pay you.

Thanks