Payroll taxes on Schedule H household employees

[oceanlovin'ea]

I am trying to finish up my mother's tax return with the Schedule H for the household employees. She is remitting her share and the employees share of payroll taxes. Her share are a tax deduction on her Schedule A along with the wages paid to the employees. But then I realized that she is paying the payroll taxes with this tax return. So the payroll taxes part will be deductible on next year's return. Am I right?
She did make estimated payments during the year that covered part of the payroll taxes. Would that make a difference?

She still owes a lot of taxes so I am trying to make sure I have done everything right.

Linda EA

[Burke]

I have one who does this every year. Don't forget employee's share of payroll taxes paid by employer require that amount to be added to the W-2 as additional compensation (if they were not deducted from the employees' wages at the time.) Payroll taxes paid in 2017 on the 2016 return go on Schedule A as a medical deduction in 2017. Any 2016 estimated taxes paid by your client/taxpayer would be credited against overall liability on the 1040 which is where the Schedule H amounts go.

[oceanlovin'ea]

Oops!

Sorry that I didn't look at this again for so long. Family matters trumped taxes for a few days.

I do withhold the taxes from their payroll checks each week. So I did that correctly. And I was pretty sure that the taxes I am paying in 2017 will be a deduction in 2017. Just trying to make sure I didn't miss anything.

Thanks for your answer.

Linda, EA