My client is self-employed. He made W2 for one of his employee. Can I deduct the social security tax (6.2%) and medicare tax(1.45%) he paid for his employee? I guess he can only claim the Estimated tax he paid.   

My client sold his rental duplex on 01/20/2022. Can I add the cost of capital improvement to the Cost/Basis of home purchased? Also when he bought the rental property in 2005 the land value was $50,000 and I always subtracted the $50,000 from the purchase price to calculate the depreciation. When he sold this property last year the value of land was $100,000. Can I change the land value to $100,000 so he will have lower depreciation added to his profit? Any input will be appreciated. 

My client received  " Statement of Taxable Income" for 2022 from his employer, TESLA, Inc. The statement shows a list of Transaction Date, Value Date, Value Basis, Sale price, Total value, Adjusted Sale Price and  Total W-2  Income ( $22,705.85) in the last column. My confusion is whether this  Total W-2 Income ( $22,705.85) is already included in his W-2 or do I have to add this income. If I have to add this income where do I enter on Form 1040. Do I have to calculate the gain or loss by considering value basis and sale price? The total value Basis is $3672 and the Sale Price is 1834. Pardon me for this question as I have never handled this situation. Client did not receive any other Forms. Thank you in advance for your input.