Salary or wages of employees other than specified employees (from lines 300 and 307) 810 Bonuses, remuneration based on profits, and taxable benefits that were included on line 810 812 Subtotal (line 810 minus 812) 814 (Enter the total amount of column 6 on line 816) 816 Salary base (total of lines 814 and 816) 818 Enter 65% of the salary base (line 818) less 5% of the salary base for the number of 2013 calendar days in the tax year, and less 10% of the salary base for number of days after 2013 in the tax year (use the formula in the guide-line 820) 820 Table data for Part 5 Enter each Name, Salaries, percentages, and calculations for fields 850 through 860