If your Pay Liabilities window shows the wrong amount due, check the following:
Is the Show Payroll Liabilities date correct?
Have you checked the payroll liability balances report to review the transactions that make up this amount?
If the amount due is for federal unemployment (FUTA) tax, do you have the correct rate selected?
Is the payroll item associated with a liability account?
Are the amounts double or too high?
Verifying payroll liabilities