Can someone help me understand the 940 and what I can deduct from it or should I look at the 941? 

I believe it is SS 6.2% + Medicare 1.45%  =7.65%

On the 940 line 3 total payments to all employees $1,408,517.37 

940 line 5 $1,226,517.37

940 line 6 $1,226,517.37

940 line 7 FUTA $182,000

940 line 8 $1,092

Does line 3 go on line 26? 

Do I find the SS and Medicare tax on the 940 or the 941? 

Thank you for your help.