Why wouldn't any entity be allowed to deduct gross payroll and employer payroll taxes (FICA/FUTA/SUI)? It's an ordinary and necessary business expense. Please respond with a reason you think they should not be deducting this,
I don't think that they shouldn't. I was checking to make certain that state employer taxes are deductible. I know federal are... I checked regulations and couldn't find anything specific to state employer payroll tax deductions for a Schedule C.
Why specific to a Schedule C ? Deductibility would be same for any business regardless of entity classification. Schedule C, SCorp, Multi Member LLC, Partnerships. Gross Wages + employer FICA match + federal and state unemployment taxes