I have closed my year end for payroll (2014).  I haven't filed the year-end reports nor have I printed w-2's.  I forgot that I needed to process a zero check (in/out check) for non cash auto fringes for 4 employees.  I am going to post them as 12/31/14 but my question is about the taxes.  Obviously the FICA taxes have to be held but now that that we are in January 2015 how will those taxes process?  I still have time to make my tax deposits but how would you handle the taxes that the EMPLOYEE would owe?  Obviously I cannot deduct them from his next 2015 check.  Would the employer have to pay those taxes?

Any ideas, suggestions would be greatly appreciated as I am not quite sure where to go from here.

Thanks,

LS