They are accounts payable, much like your electric bill you pay at the end of the month your employees have done all of this work for your that you have yet to pay for; like all the electricity you used in the month.
When using the accrual method of accounting, expenses are recognized when they're incurred, rather than when they are paid. Consequently, wage expense (or almost any expense, for that matter) is...
If the wages were not paid to you, then you didn't pay any taxes on them. You already got your deduction, you can't have a second one. If you are saying that your employer put wages on your W-2 that...
ONLY if they were included as income on a paycheck somehow.
YOU CAN NOT DEDUCT MONEY YOU DIDN'T MAKE. There is a lot of money you didn't make. The money is NOT taxable, not tax deductible.
(If you...