with a payroll of $1,408,517.37 maybe $182,000 would be right. Since the $1,902 seems very low. That is why I am asking for help. 

I am doing other returns while I was waiting for help from the community. Maybe someone simply could have said FUTA tax before adjustments is the write off for $1,092 instead of trying to humiliate me or complaining if I ask a question more than once because I did not understand the responses of people in the first group. 

My grandmother did his taxes for 26 years. She passed away in October from cancer in 1 month (scan, biopsy, diagnoses, chemo, hospice). I asked the taxpayer if he wanted to go somewhere else this year and he said no. Whatever he pays me I am donating to a Christian school in memory of my mommom because she wanted to have a fundraiser for the school this year for their sports team. I do not deserve how much he pays my mommom to do his taxes. She earned it as she worked with him when he had nothing. And yes he pays her very extravagantly. I am sure there are many people who would love to have a client like him. 

I should in no way be doing a return for someone who made millions of dollars on 1099s, but with the help of God and my grandmother I am hoping that I can pull it off. I am in my early 20s and new to this. I am not a CPA. I do not do payroll, but we do have over 1,000 accounts in our little home office and I also got hired by Intuit to work remotely and I am hoping that will help me with tax laws and skills. I graduated with a 4.0 and was the speaker of my class at college. I am not dumb, I am just asking for help and guidance for the 940s and 941s. I will just call ADP, I will google it, I will get a book from the library and read.  

Sometimes I ask questions I already know the answer to just to double check because my mommom is not here to ask the question to or lean on and I want to double check if I am right or if there is a new law or something that I missed. 

On the taxpayers bookwork they have:

payroll tax liabilities $114,531

payroll $1,405,498 

I also want to double check that their math is correct and that I understand what exactly I am putting down. I want to make sure I am learning and not just being a bean counter putting down fictitious numbers.