<klink type="cncpt">Tell me about wages paid</klink>
</index>
<content>
<p>You can deduct wages and salaries that you pay to employees on the Wages line of Schedule C. Be sure to note the following:</p>
<ul>
<li>Reduce the wages and salaries by any wage credits you received.</li>
<li>Do not include wages reported elsewhere on Schedule C, such as the cost of labor included in the cost of goods sold. </li>
<li>Do not include wages or salary that you pay to yourself as a sole proprietor. </li>
</ul>
<p>For more information, talk to your accountant or see IRS Publication 334, Tax Guide for Small Business, on the <alink type="xtnl" href="http://www.irs.gov">IRS Web site</alink>.</p>