The Correspondence Received Date (CRD) should be present when returns have been held in Suspense and the reply is received after the Return Due Date

The Correspondence Received Date was initially edited by Code and Edit to the upper left corner of the return. Code and Edit is no longer required to edit the Correspondence Received Date to the return.

If a field error generates due to a previously edited CRD, follow the correction procedures below.

Invalid Conditions:

This field is located on Forms 941, 941PR, and 941-SS, line 15 (Rev 2009, or line 13 on Rev 2008 and prior).

This field is used to indicate whether the taxpayer has elected to treat an overpayment as a credit elect to the next tax period or as a refund. ISRP enters a "2" if the " Refund" box contains an entry on a Form 941, 941PR, or 941-SS.

Invalid Condition—This field is invalid if it is:

The field is located on Form 941, line 16, Rev 2009, or line 14, Rev 2005 through 2008. This field is invalid if it is not blank, or does not match a valid state code in the State Deposit table below.

Invalid Conditions-This field is invalid if it is:

The Designee check box field on Forms 941, 941PR, and 941–SS is on page 2, Part 4 along the left hand margin. The field consists of 2 boxes, "YES" and "NO" .

If the taxpayer checks the "Yes" box, ISRP or SCRIPS will enter a "1" . An entry to both boxes or only the "NO" box is not transcribed.

There are validity checks on the field, but the field is not correctable.

Invalid Conditions: If the value is other than "1" or blank.

The field is located on Form 941, 941PR, or 941-SS on page 2 in Part 4 on the right side below the Designee name and phone number (Rev 2008 and subsequent).

The Third Party Designee Identifying Number is comprised of any 5 alpha (i.e. "A" to "Z" ), numeric (e.g. "0" to "9" ), or any combination of, characters chosen at random by the taxpayer or the taxpayer's representative.

The field has no validity or consistency checks, and is not correctable.

The Third Party Designee Identifying Number is only for the tax period of the return on which it appears. On all future filings, the taxpayer can keep the same PIN number or change the PIN number.

The Paid Preparer's Social Security Number (SSN) or Tax Identification Number (PTIN) is located at the bottom of page 2 of Form 941 along the right hand margin.

Data may or may not be present in field 01PSN.

Valid characters are all blank, all numeric or with the alpha "P" in the first character position followed by eight numerics.

Invalid Conditions:The field is invalid if:

The Preparer's EIN is located at the bottom of Page 2, lower right hand side, above the Preparer's phone number on Forms 941, 941PR, or 941-SS (all Rev 2008 and subsequent).

Invalid Conditions:The Preparer's EIN must be a nine-digit number. This field is invalid if:

The Preparer's Telephone Number is located on page 2, below Part 5 of Forms 941, 941PR, or 941-SS, (Rev 2008 and subsequent).

The Paid Preparer's Telephone Number should be shown as 10 characters. Only numerical characters (e.g. 0 through 9) are valid for this field.

This field is located on Form 941, line 2 and shows the total taxable wages, tips or other compensation before any payroll deductions. The entry must be entered in dollars and cents. This field does not apply to Forms 941PR and 941-SS.

Invalid Condition–This field is invalid if it is not all numeric.

This field is transcribed from Form 941, line 3. This entry on Form 941 is the Total Federal Income Tax Withheld from all employees' wages, tips, or other taxable compensation. This field does not apply to Forms 941PR and 941-SS.

The entry must be entered in dollars and cents.

This field is transcribed from Forms 941, 941PR or 941-SS, line 4.

The taxpayer checks the box to indicate that the wages are not subject to Social Security and/or Medicare taxes.

Valid entries are "1" , e.g. check mark in the box on line 4, or blank.

If the box is checked, a "1" should appear in field 0204 and field 01CCC should indicate a "B"

Invalid Condition– This field is in error if the box is not checked on line 4, or blank.

This field shows the reported amount of taxable Social Security Wages transcribed from the return.

This field is located on Forms 941, 941PR, or 941-SS, line 5a, Column 1.

The field shows the amount of wages paid by the employer to the employee(s) who are subject to Social Security tax. The tax amount includes contributions paid by both the employer and employee.

This entry is always a positive amount.

The entry is always entered in dollars and cents.

Invalid Condition—This field is in error if it is not all numeric.

This field shows the reported amount of taxable Social Security Tips transcribed from the return.

This field is located on Forms 941, 941PR, and 941-SS, line 5b, Column 1.

Invalid Condition—This field is in error if it is not all numeric.

This field shows the reported amount of taxable Medicare Wages and Tips transcribed from the return.

This field is located on Forms 941, 941PR, or 941-SS, line 5c, Column 1. This is the amount of wages paid by the employer to the employee(s) who are subject to Medicare tax. The tax includes contributions paid by both the employer and employee.

This entry is entered as dollars and cents.

The entry is always a positive amount.

Invalid Condition—This field is in error if it is not all numeric.

This field is transcribed from Forms 941, 941PR or 941-SS, line 5d. This is the total amount of the Social Security and Medicare taxes for the taxable wages and tips paid by the employer to the employee(s)

The field must be positive.

The field must be in dollars and cents.

Invalid Condition– This field is invalid if the figure is not numeric.

This is not a transcribed field, but is computer generated for Forms 941, 941PR, and 941-SS. This is a non-correctable field.

This is not a transcribed field, but is computer generated on Form 941. This field is not applicable to Form 941PR or 941–SS. This is a non-correctable field.

The field shows the total of the fractions of cents in the tax computation of the Social Security wages and/or tips, and Medicare wages reported on lines 5a, 5b, and 5c of the return.

This field's entry is located on Forms 941, 941PR, and 941-SS, line 7a, (Rev 2005 and subsequent).

The amount may be a positive or negative figure.

The field must be in dollars and cents.

Invalid Condition-This field is invalid if it is other than numeric.

This field represents the adjustment amount of Social Security and/or Medicare tax on Sick Pay, e.g. paid by a third party for an employee.

This field's entry is located on Forms 941, 941PR, and 941-SS, line 7b (Rev 2005 and subsequent).

The amount may be a positive or negative figure.

The field must be in dollars and cents.

Invalid Condition-This field is invalid if it is other than numeric.

The entry represents the adjustment amount of Social Security and/or Medicare tax on Tips or Group Term Life Insurance.

This field is located on Forms 941, 941PR, and 941-SS, line 7c, (Rev 2005 and subsequent).

The amount may be a positive or negative figure.

The field must be in dollars and cents.

Invalid Condition-This field is invalid if it is other than numeric.

The field shows corrections, e.g. additional tax or less tax, of previously reported Federal Income Tax Withheld in a prior quarter of the same year. Adjustments to Federal Income Tax Withheld in a prior year are corrected by the employee filing Form 1040. or by the employer filing Form 941X .. This adjustment line was eliminated from the Form 941 beginning with the Revision for January 2009.

The amount may be a positive or negative figure.

The field must be in dollars and cents.

Invalid Condition-This field is invalid if it is other than numeric.

The figure represents an adjustment of previously reported Social Security and Medicare Tax. The taxpayer may claim the adjustment amount on line 7e of Forms 941, 941PR, or 941–SS (Rev 2008 or prior). However, the request must be for tax period 200812 or prior The adjustment line was eliminated from Forms 941, 941PR and 941-SS (Rev 2009 and subsequent) with the release of the Form 941X. .

The entry may be a positive or negative figure.

The field must be in dollars and cents.

Invalid Condition-This field is invalid if it is other than numeric.

This field represents an adjustment of Federal Income Tax Withholding initially assessed by Examination under Internal Revenue Code (IRC) Section 3509. This adjustment line was eliminated from the Form 941 (Rev 2009 and subsequent) with the release of the Form 941X. .

This field is not applicable for Forms 941PR or 941-SS.

The amount must be a positive figure.

The field should be numerical and in dollars and cents.

Invalid Condition-This field is invalid if it is other than numeric or a negative entry.

This field represents an adjustment of Social Security and Medicare tax initially assessed by Examination under IRC Section 3509. This adjustment line was eliminated from the Forms 941, 941PR, and 941-SS, (Rev 2009 and subsequent) with the release of Form 941–X. .

The amount must be a positive figure.

The field should be numerical and in dollars and cents.

Invalid Condition-This field is invalid if it is other than numeric or is a negative entry.

This field represents the net total of all adjustment amounts shown on a Form 941, 941PR or 941-SS.

The field may be a positive or negative figure.

The field should be in dollars and cents.

Invalid Conditions—This field is invalid if it is not all numeric.

This is not a transcribed field, but is computer generated. This is a non-correctable field.

This field is located on Forms 941, 941PR, and 941-SS, line 8.

This field is always in dollars and cents.

The entry can be a positive or negative figure.

Invalid Conditions—This field is invalid if it is not all numeric.

This field is not a transcribed field, but is computer generated. This field is a non-correctable field.

This field is line 9 on Form 941 (Rev 2005 and subsequent). This field is not applicable to Forms 941PR and 941-SS.

The entry in the field is the total of the Advance Earned Income Credit shown on the W-2s for all employees.

The field is entered in dollars and cents and will always be a positive amount.

Invalid Condition—This field is invalid if it is not all numeric.

This field is located on Forms 941, 941PR, and 941-SS, line 11.

The entry is the total of the Federal Tax Deposits paid, based upon the quarterly tax liability. The entry may include an overpayment from a prior quarter which is being applied to this return.

The entry is in dollars and cents and is always a positive amount.

This field is not transcribed, but is computer generated. This is a non-correctable field.