how can I add wages deductions on a 1040

[dmendez08]

I have a client that reported a 940 form and a w3 form also paid IRS quarterly taxes where should I enter this on form 1040

[qbteachmt]

A Form 940, along with 941/944, are Employer forms. They don't go on a 1040.

This person has a business that is an Employer. The Employer business is supposed to file a business tax return.

An Employee would get a W2.

Paying quarterly taxes would not preclude being an employee.

Are you sure you understand what all of this means to you as the preparer?

[dmendez08]

This client is the business owner I'm just trying to see where to apply what my client pay to the IRS 

[qbteachmt]

You need to start with the Business. Who is doing the business tax return?

If it is You, which business entity type is this?

If this is a Sole Proprietorship, how many other employees are there? Because you cannot be your own employee and you don't get paid through Payroll, for a Sole Proprietorship. That means this person is not on salary and did not get listed as Payroll Expense when they took money, and is not a name on the 940 and is not included in the 941.

Can you follow all of that and respond with details, please.

[sjrcpa]

If the business is a Schedule C, the gross wages get deducted as wages, and the employer share of payroll taxes get deducted as taxes.