How to SUM by date range within a view
You can't use columns aliased in the SELECT list directly in the WHERE clause. See blog post here. Full disclosure; I wrote it.

You'd have to do this. Note that leading zeroes are discarded for integers.

SELECT MIN(PAYROLL)                     AS MinPayroll
      ,MAX(PAYROLL)                     AS MaxPayroll
      ,YEAR(CHECK_DATE)                 AS PayrollYear
      ,MONTH(CHECK_DATE)                AS PayrollMonth
      ,SUM(sit)                         AS TotalStateTax
      ,SUM(FIT)                         AS TotalFedTax
...
...
FROM CHECKS 
WHERE MONTH(CHECK_DATE) = 1 OR MONTH(CHECK_DATE) = 2 OR MONTH(CHECK_DATE) = 3
GROUP BY YEAR(CHECK_DATE);


Or use a CTE

WITH really_bad_idea AS (
SELECT MIN(PAYROLL)                     AS MinPayroll
      ,MAX(PAYROLL)                     AS MaxPayroll
      ,YEAR(CHECK_DATE)                 AS PayrollYear
      ,MONTH(CHECK_DATE)                AS PayrollMonth
      ,SUM(sit)                         AS TotalStateTax
      ,SUM(FIT)                         AS TotalFedTax
...
...
FROM CHECKS 
GROUP BY YEAR(CHECK_DATE)
)
SELECT *
FROM really_bad_dea
WHERE (PayrollMonth = 1 OR PayrollMonth = 2 OR PayrollMonth = 3);


Though I would ask very nicely that you not write non-SARGable WHERE clauses like that, because they are performance nightmares.

Also, it's doubltful the query will compile with just that column in the GROUP BY.