3.24.13 Employment Tax Returns

Manual Transmittal

November 05, 2020

Purpose

(1) This transmits revised IRM 3.24.13, ISRP System, Employment Tax Returns.

Material Changes

(1) IRM 3.24.13.2.2 Updated the Form 941-PR, 943-PR and 944 (SP) form titles with the correct spanish titles.

(2) IRM 3.24.13.2.3, Form/Program Number/Tax Class and Document Code Added the new program numbers for the 2021 Revisions of Form 941, 941-PR and 941-SS and the 2020 Revisions of Form 943, 943-PR, 944 and CT-1.

(3) Exhibit 3.24.13-2, Section 01 - Form 941, Form 941-PR and Form 941-SS Added the new program numbers for the 2021 and Subsequent Revision of Form 941, 941-PR and 941-SS to the title.

(4) Exhibit 3.24.13-3Section 02 - Form 941, Form 941-PR and Form 941-SS Added the new program numbers for the 2021 and Subsequent Revision of Form 941, 941-PR and 941-SS to the title.

(5) Exhibit 3.24.13-4, Section 03 - Form 941, Form 941-PR and Form 941-SS Added a new Section 3 Exhibit to provide instructions for the new 2021 and Subsequent Revision of Form 941, 941-PR and 941-SS to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(6) Exhibit 3.24.13-5, Section 03 - Form 941, Form 941-PR and Form 941-SS Updated the title to reflect the change to the new 2020 3rd Qtr and Subsequent Revision of Form 941, 941-PR and 941-SS.

(7) Exhibit 3.24.13-5, Section 03 - Form 941, Form 941-PR and Form 941-SS Added instruction for Line 4 Checkbox and added.

(8) Exhibit 3.24.13-7, Section 03 - Form 941, Form 941-PR and Form 941-SS Added instruction for Line 4 Checkbox.

(9) Exhibit 3.24.13-8, Section 03 - Form 941, Form 941-PR and Form 941-SS Added instruction for Line 4 Checkbox.

(10) Exhibit 3.24.13-9, Sections 04-06 - Schedule B Added the new program numbers for the 2021 and Later Revision of Form 941, 941-PR and 941-SS to the title.

(11) Exhibit 3.24.13-12, Section 04 - Form CT-1 (Program 11301) Added a new Section 4 Exhibit to provide instructions for the new 2020 Revision of Form CT-1 to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(12) Exhibit 3.24.13-13, Section 04 - Form CT-1 (Program 11300) Updated the title to reflect the change to 2019 and Prior Revisions of Form CT-1.

(13) Exhibit 3.24.13-14, Section 01 - Form 943 / Form 943-PR Added the new program numbers for the 2020 and Subsequent Revision of Form 943 and Form 943-PR to the title.

(14) Exhibit 3.24.13-17, Section 03 - Form 943 / Form 943-PR Added a new Section 3 Exhibit to provide instructions for the new 2020 Revision of Form 943 and Form 943-PR to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(15) Exhibit 3.24.13-18, Section 03 - Form 943 / Form 943-PR Updated the title to reflect the change to 2017 and Subsequent Revisions of Form 943 and Form 943-PR.

(16) Exhibit 3.24.13-20, Sections 05 thru 16 - Form 943-A Added the new program numbers for the 2020 and Subsequent Revisions of Form 943 and Form 943-PR

(17) Exhibit 3.24.13-21, Section 01 - Form 944 and Form 944 (SP) Added the new program numbers for the 2020 and Subsequent Revisions of Form 944 and Form 944 (SP)

(18) Exhibit 3.24.13-22, Section 02 - Form 944 and Form 944 (SP) Added the new program numbers for the 2020 and Subsequent Revisions of Form 944 and Form 944 (SP)

(19) Exhibit 3.24.13-23, Section 03 - Form 944 and Form 944 (SP) Added a new Section 3 Exhibit to provide instructions for the new 2020 Revision of Form 944 and Form 944 (SP) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(20) Exhibit 3.24.13-24, Section 03 - Form 944 and Form 944 (SP) Section 03 - Form 944 and Form 944 (SP)Updated the title to reflect the change to 2017 through 2019 and 2013 and Prior Revisions of Form 944 and Form 944 (SP) and added instruction for Line 3 Checkbox.

(21) Exhibit 3.24.13-25, Section 03 - Form 944 and Form 944 (SP) Added instruction for Line 3 Checkbox.

(22) Exhibit 3.24.13-26, Section 04 - Form 944 and Form 944 (SP) Added a new Section 4 Exhibit to provide instructions for the new 2020 Revision of Form 944 and Form 944 (SP) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(23) Exhibit 3.24.13-27, Section 04 - Form 944 and Form 944 (SP) Updated the title to reflect the change to 2019 and Prior Revisions of Form 944 and Form 944 (SP)

(24) Exhibit 3.24.13-28, Sections 05 thru 16 - Form 945-A Added the new program numbers for the 2020 and Subsequent Revisions of Form 944 and Form 944 (SP) for the Form 945-A

(25) IRM 3.24.13.2.3, Form/Program Number/Tax Class and Document Code Added the new program numbers for the 2020 3rd Qtr and Subsequent Revisions of Form 941, 941-PR and 941-SS. IPU 20U0979 issued 09-04-2020.

(26) Exhibit 3.24.13-2, Section 01 - Form 941, Form 941-PR and Form 941-SS Added the new program numbers for the 2020 3rd Qtr and Subsequent Revisions of Form 941, 941-PR and 941-SS to the title. IPU 20U0979 issued 09-04-2020.

(27) Exhibit 3.24.13-3, Section 02 - Form 941, Form 941-PR and Form 941-SS Added the new program numbers for the 2020 3rd Qtr and Subsequent Revisions of Form 941, 941-PR and 941-SS to the title. IPU 20U0979 issued 09-04-2020.

(28) Exhibit 3.24.13-5, Section 03 - Form 941, Form 941-PR and Form 941-SS Added a new Section 3 Exhibit to provide instructions for the new 2020 3rd Qtr and Subsequent Revisions of Form 941, 941-PR and 941-SS to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly. IPU 20U0979 issued 09-04-2020.

(29) Exhibit 3.24.13-5, Section 03 - Form 941, Form 941-PR and Form 941-SS Updated the title to reflect the change to 2020 2nd Qtr Revisions of Form 941, 941-PR and 941-SS. IPU 20U0979 issued 09-04-2020.

(30) Exhibit 3.24.13-9, Sections 04-06 - Schedule B Added the new program numbers for the 2020 3rd Qtr and Subsequent of Form 941, 941-PR and 941-SS to the title. IPU 20U0979 issued 09-04-2020.

(31) Exhibit 3.24.13-31Section 03 - Form 945 Updated the Screen Prompt for element 25 to PSSN. IPU 20U0823 issued 07-24-2020

(32) IRM 3.24.13.1.7 Revised Related Resources information. IPU 20U0735 issued 06-25-2020

(33) IRM 3.24.13.2.2 Removed references to forms 944-PR and 944-SS. All of these forms will now be coded and renumbered to match current processing year requirements for form 944 (SP).IPU 20U0735 issued 06-25-2020

(34) IRM 3.24.13.2.3Form/Program Number/Tax Class and Document Code Added the new program numbers for the 2020 2nd Qtr Revisions of Form 941, 941-PR and 941-SS and removed the program numbers and references to form 944-PR and 944-SS.IPU 20U0735 issued 06-25-2020

(35) IRM 3.24.13.2.4 Removed references to forms 944-PR and 944-SS. IPU 20U0735 issued 06-25-2020

(36) Exhibit 3.24.13-2Section 01 - Form 941, Form 941-PR and Form 941-SS Added the new program numbers for the 2020 2nd Qtr Revisions of Form 941, 941-PR and 941-SS to the title. IPU 20U0735 issued 06-25-2020

(37) Exhibit 3.24.13-3Section 02 - Form 941, Form 941-PR and Form 941-SS Added the new program numbers for the 2020 2nd Qtr Revisions of Form 941, 941-PR and 941-SS to the title. IPU 20U0735 issued 06-25-2020

(38) Exhibit 3.24.13-5Section 03 - Form 941, Form 941-PR and Form 941-SS Added a new Exhibit to provide instructions for the 15 new transcription fields added to the 2020 2nd Qtr Revision of Form 941, 941-PR and 941-SS to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly. IPU 20U0735 issued 06-25-2020

(39) Exhibit 3.24.13-7Section 03 - Form 941, Form 941-PR and Form 941-SS Updated the title to reflect the change to 2017 through 2020 1st Qtr and 2013 and Prior Revisions. IPU 20U0735 issued 06-25-2020

(40) Exhibit 3.24.13-9Sections 04-06 - Schedule B Added the new program numbers for the 2020 2nd Qtr Revisions of Form 941, 941-PR and 941-SS to the title. IPU 20U0735 issued 06-25-2020

(41) Exhibit 3.24.13-13Section 04 - Form CT-1 (Program 11300) Removed the Note referring to prior year revisions. All prior revisions of these forms will now be coded and renumbered to match current processing year requirements. IPU 20U0735 issued 06-25-2020

(42) Exhibit 3.24.13-15Section 02 - Form 943 / Form 943-PR Updated the title to reflect the change to 2017 and Subsequent and 2013 and Prior Revisions. IPU 20U0735 issued 06-25-2020

(43) Exhibit 3.24.13-16Section 02 - Form 943 / Form 943-PR Corrected title to reflect the instructions are for 2014-2016 Revisions of the form only. IPU 20U0735 issued 06-25-2020

(44) Exhibit 3.24.13-21Section 01 - Form 944 and Form 944 (SP) Removed the program numbers and references to form 944-PR and 944-SS from the title. IPU 20U0735 issued 06-25-2020

(45) Exhibit 3.24.13-22Section 02 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Removed the program numbers and references to form 944-PR and 944-SS from the title and throughout the exhibit. IPU 20U0735 issued 06-25-2020

(46) Exhibit 3.24.13-25Section 03 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Removed the program numbers and references to form 944-PR and 944-SS from the title and throughout the exhibit. IPU 20U0735 issued 06-25-2020

(47) Exhibit 3.24.13-24Section 03 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Removed the program numbers and references to form 944-PR and 944-SS from the title and throughout the exhibit. IPU 20U0735 issued 06-25-2020

(48) Exhibit 3.24.13-27Section 04 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Removed the program numbers and references to form 944-PR and 944-SS from the title and throughout the exhibit. IPU 20U0735 issued 06-25-2020

(49) Exhibit 3.24.13-28Section 01 - Form 945 Removed the program numbers and references to form 944-PR and 944-SS from the title. IPU 20U0735 issued 06-25-2020

(50) Exhibit 3.24.13-32Sections 05 thru 16 - Form 945-A Added the table to the exhibit and removed the see all tag. IPU 20U0735 issued 06-25-2020

(51) IRM 3.24.13.1 Program Scope and Objectives revised to better define the Purpose, Audience and Program Goals. IPU 20U0378 issued 03-04-2020

(52) IRM 3.24.13.1.1 Revised Background information. IPU 20U0378 issued 03-04-2020

(53) IRM 3.24.13.1.3 Revised Roles and Responsibilities. IPU 20U0378 issued 03-04-2020

(54) IRM 3.24.13.1.4 Revised Program Management and Review. IPU 20U0378 issued 03-04-2020

(55) IRM 3.24.13.1.6 Added additional acronyms GMF, PCD, TIN, SSN and SOP to the chart. IPU 20U0378 issued 03-04-2020

(56) IRM 3.24.13.1.7 Corrected the links to SERP and Taxpayer Bill of Rights in instruction line numbers (3) and (4). IPU 20U0378 issued 03-04-2020

(57) IRM 3.24.13.2 Removed Introduction and replaced with IRM Deviation. IPU 20U0378 issued 03-04-2020

(58) IRM 3.24.13.2.1 Removed Introduction. Information is included in the Program Scope and Objectives, all remaining Subsections were renumbered accordingly. IPU 20U0378 issued 03-04-2020

(59) IRM 3.24.13.2.3Form/Program Number/Tax Class and Document Code Removed program numbers for form revisions 2013 and prior. These revisions of the forms will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(60) Exhibit 3.24.13-2Section 01 - Form 941, Form 941-PR and Form 941-SS Removed reference to program numbers 11200, 11204, 11207, 11208, 11212, 11214, 11217 and 11218. IPU 20U0378 issued 03-04-2020

(61) Exhibit 3.24.13-2 Removed reference to Cincinnati and added Kansas City. IPU 20U0378 issued 03-04-2020

(62) Exhibit 3.24.13-3Section 02 - Form 941, Form 941-PR and Form 941-SS Removed reference to program numbers 11200, 11204, 11207, 11208, 11212, 11214, 11217 and 11218. IPU 20U0378 issued 03-04-2020

(63) Exhibit 3.24.13-7Section 03 - Form 941, Form 941-PR and Form 941-SS Added reference to 2013 and prior revisions to the title. 2013 and Prior Revision forms will be processed using current year instructions. IPU 20U0378 issued 03-04-2020

(64) Exhibit 3.24.13-6 Section 03 - Form 941, Form 941-PR and Form 941-SS Program 11208 and 11218 2013 Revision Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(65) Exhibit 3.24.13-7 Section 03 - Form 941, Form 941-PR and Form 941-SS Program 11207 and 11217 2011 and 2012 Revision Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(66) Exhibit 3.24.13-8 Section 03 - Form 941, Form 941-PR and Form 941-SS Program 11200 and 11212 2010 2nd, 3rd and 4th Quarter Revision Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(67) Exhibit 3.24.13-9 Section 03 - Form 941, Form 941-PR and Form 941-SS Program 11204 and 11214 2010 1st Quarter and Prior Revision Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(68) Exhibit 3.24.13-9Sections 04-06 - Schedule B Removed reference to program numbers 11200, 11204, 11207, 11208, 11212, 11214, 11217 and 11218. IPU 20U0378 issued 03-04-2020

(69) Exhibit 3.24.13-14Section 01 - Form 943 / Form 943-PR Removed reference to program numbers 11600, 11609, 11610, 11612, 11613 and 11614. IPU 20U0378 issued 03-04-2020

(70) Exhibit 3.24.13-16Section 02 - Form 943 / Form 943-PR Removed reference to program numbers 11600, 11609, 11610, 11612, 11613 and 11614. IPU 20U0378 issued 03-04-2020

(71) Exhibit 3.24.13-17 Section 03 - Form 943 / Form 943-PR (Programs 11610 and 11614) (2010 and Prior Revision) Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(72) Exhibit 3.24.13-18 Section 03 - Form 943 / Form 943-PR (Programs 11600 and 11612) (2011 and 2012 Revision) Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(73) Exhibit 3.24.13-19Section 03 - Form 943 / Form 943-PR (Programs 11611 and 11616) (2014 Through 2016 Revision) Removed reference to program numbers 11609 and 11613. IPU 20U0378 issued 03-04-2020

(74) Exhibit 3.24.13-18Section 03 - Form 943 / Form 943-PR (Program 11608 and 11617)Added reference to 2013 and prior revisions to the title. 2013 and Prior Revision forms will be processed using current year instructions. IPU 20U0378 issued 03-04-2020

(75) Exhibit 3.24.13-20Sections 05 thru 16 - Form 943-A Removed reference to program numbers 11600, 11609, 11610, 11612, 11613 and 11614. IPU 20U0378 issued 03-04-2020

(76) Exhibit 3.24.13-21 Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Removed reference to program numbers 11640, 11650, 11655, 11675,11680 and 11690. IPU 20U0378 issued 03-04-2020

(77) Exhibit 3.24.13-21 Removed reference to Cincinnati and added Kansas City. IPU 20U0378 issued 03-04-2020

(78) Exhibit 3.24.13-22Section 02 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Removed reference to program numbers 11640, 11650, 11655, 11675,11680 and 11690. IPU 20U0378 issued 03-04-2020

(79) Exhibit 3.24.13-24 Section 03 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS (Programs 11640 and 11690) (2010 and Prior Revision) Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(80) Exhibit 3.24.13-25 Section 03 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS (Programs 11612, 11650 and 11680) (2011 and 2012 Revision) Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(81) Exhibit 3.24.13-25Section 03 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Removed reference to programs 11655 and 11675 (2013 Revision) . These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(82) Exhibit 3.24.13-24Section 03 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Added reference to 2013 and prior revisions to the title. 2013 and Prior Revision forms will be processed using current year instructions. IPU 20U0378 issued 03-04-2020

(83) Exhibit 3.24.13-27Section 04 - Form 944, Form 944 (SP), Form 944-PR and Form 944-SS Removed reference to program numbers 11640, 11650, 11655, 11675,11680 and 11690. IPU 20U0378 issued 03-04-2020

(84) Exhibit 3.24.13-28Sections 05 thru 16 - Form 945-A Removed reference to program numbers 11250,11640, 11650, 11655, 11675,11680 and 11690. IPU 20U0378 issued 03-04-2020

(85) Exhibit 3.24.13-29Section 01 - Form 945 Removed reference to program number 11250. IPU 20U0378 issued 03-04-2020

(86) Exhibit 3.24.13-30Section 02 - Form 945 Removed reference to program number 11250. IPU 20U0378 issued 03-04-2020

(87) Exhibit 3.24.13-31Section 03 - Form 945 Added reference to All Revisions to the title. All Prior Revision forms will be processed using current year instructions. IPU 20U0378 issued 03-04-2020

(88) Exhibit 3.24.13-33 Section 03 - Form 945 (Program 11250) ( 2008 and Prior Revisions) Removed processing instructions. These revisions of the form will now be coded and renumbered to match current processing year requirements. IPU 20U0378 issued 03-04-2020

(89) Exhibit 3.24.13-32Sections 05 thru 16 - Form 945-A Removed reference to program number 11250. IPU 20U0378 issued 03-04-2020

(90) Editorial corrections and consistency changes were made throughout the instructions.

Effect on Other Documents

IRM 3.24.13 dated November 09, 2018 (effective January 1, 2019) is superseded. This IRM incorporates the following IRM procedural updates (IPU’s): IPU 20U0378 issued 03-04-2020, IPU 20U0735 issued 06-25-2020, IPU 20U0823 issued 07-24-2020 and IPU 20U0979 issued 09-04-2020.

Audience

Wage and Investment, Submission Processing Employees, Data Conversion Operations

Effective Date

(01-01-2021)

James L. Fish
Director, Submission Processing
Customer Account Services
Wage and Investment Division

Program Scope and Objectives

  1. This IRM section provides instructions for entering and verifying data from Employment forms, schedules and Block control forms using the Integrated Submission and remittance Processing System (ISRP).

    1. This chapter also provides information for Quality Review in performing the review of information transcribed on ISRP.

    2. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

  2. Purpose: The instructions in this section apply to the processing of processable paper filed Form 941, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Tax Return for Agricultural Employees, Form 944, Employer's Annual Federal Tax Return, Form 945, Annual Return of Withheld Federal Income Tax and Form CT-1, Employer's Annual Railroad Retirement Tax Return through ISRP.

  3. Audience: The content contained within this IRM is intended to be used by the following audience:

    • Wage and Investment

    • Submission Processing

    • Data Conversion Data Entry Clerks and ISRP Support Staff

  4. Policy Owner: Director, Submission Processing, Wage and Investment Division

  5. Program Owner: Paper Processing Branch, Mail Management/Data Conversion Section (an Organization within Submission Processing)

  6. Primary Stakeholders: Affected by these procedures or have input to the procedures which may include a change in work flow, additional duties, change in established time frames, and similar issues are:

    • Accounts Management (AM)

    • Small Business/Self Employed (SB/SE)

    • Submission Processing (SP)

    • Large Business and International (LB&I)

    • Chief Financial Officer (CFO)

    • Tax Payer Advocate Service (TAS)

    • Chief Counsel

    • Information Technology (IT) Programmers

    • Statistics of Income (SOI)

    • Tax Exempt/Government Entities (TEGE)

    • Compliance Strategy and Policy and Operations Business Support

    • Office of Servicewide Penalties are affected by the completion of these data records to posting.

  7. Program Goals: Capture employment data through data transcription of information via the ISRP system and output records downstream through Generalized Mainline Framework (GMF) and other related systems. The Integrated Submission and Remittance Processing (ISRP) is an application designed to capture, format, and forward information related to tax submissions and remittances in electronically readable formats to downstream IRS systems. Any remittances received with a tax document are forwarded and processed for deposit to the Remittance Processing function.

Background

  1. Paper filed Employment forms are sent to the Service by filers to fulfill their requirement to file a quarterly tax return with the Service and provide their taxpayer identification number (TIN). The returns must be converted to an electronic data record for use by the Service. Input of data present and validation of the data records during conversion of these paper returns to electronic data records is required.

Authority

  1. Authority for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC). The IRC has been amended by acts, public laws, treasury determinations, rules, and regulations such as the following:

    • The Protecting Americans from Tax Hikes (PATH) Act

    • Hiring Incentives to Restore Employment (HIRE) Act

    • Consolidated Appropriations Act (Extenders)

    • American Taxpayer Relief Act (ATRA)

    • Health Care and Education Reconciliation Act

    Note:

    The above list may not be all inclusive of the various updates to the IRC.

  2. All policy statements for Submission Processing are contained in IRM 1.2.12, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

    • Code sections which provide the IRS with the authority to issue levies.

    • Congressional Acts which outline additional authorities and responsibilities like the Tax Act of 1986.

    • Policy Statements that provide authority for the work being done.

Roles and Responsibilities

  1. At each processing site execution of instructions within this IRM are to be applied by the following personnel as listed below:

    1. Planning and Analysis (P&A): Works in unison with the Data Conversion Operation (DCO) manager to ensure all specific business goals are accomplished timely for applicable site.

    2. Data Conversion Operation Manager: Executes work plan decisions to enable applicable site to timely meet established program completion dates (PCD).

    3. SCRIPS Department Manager: Ensure work plan decisions directed by the DCO Operations Manager are executed to ensure PCD’s are met timely.

    4. SCRIPS Team Leader: Provides direct leadership and guidance to local SCRIPS personnel on processing and release of data to maximize efficiency critical to meeting established PCD’s.

    5. ISRP Team Employee Responsible for applying the instruction present to the assigned task on the ISRP system to accurately convert paper data to electronic data record for proper posting for use by the Service.

Program Management and Review

  1. Program Reports: Below are a list of reports which show work schedules, receipts, production and inventory for the paper return to electronic data conversion and posting process. These reports will be utilized to report and monitor daily and weekly status of the program to completeness.

    • PCC 2240, Daily Production Report - Program Sequence

    • PCC 6040, SC WP&C Performance and Cost Report

    • PCC 6240, SC WP&C Program Analysis Report

    • PCB 0440, Daily Workload and Staff hours Schedule

    • PCB 0540, Weekly Workload and Staffing Schedule

  2. Program Effectiveness: Goals will be measured utilizing standard managerial reports by documents processed per hour and completion of each function compared to the established schedule for completion each week. Each functionality is expected to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Quality reviews will be conducted and monitored by local management and corrective action taken to ensure quality products are released to the next function. Managerial and product review will supplement the quality review process required.

  3. Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration. This may be included under responsibilities for a manager. An IRM Document Clearance review is completed annually to ensure accuracy of the contents and to promote consistent tax administration. The reviewers are provided with the opportunity to provide feedback to the IRM author for consideration in completing the IRM.

Program Controls

  1. Local reports may be utilized to establish additional information for maintaining daily program control. Local reports do not replace the established official reports and required production reports.

Acronyms

  1. The following is a list of the acronyms that are used in this IRM section, this IRM uses prompts for data entry and are defined in the charts.

    Acronyms Definition
    ABC Alphanumeric Block Control
    BMF Business Master File
    CCC Computer Condition Code
    DLN Document Locator Number
    EIN Employer Identification Number
    EOP Entry Operator
    GMF Generalized Mainline Framework
    IRM Internal Revenue Manual
    ISRP Integrated Submission and Remittance Processing System
    KV Key Verification
    MCC Major City Code
    OE Original Entry
    PCD Program Completion Date
    PTIN Preparer Taxpayer Identification Numbers
    ROFTL Record of Federal Tax Liability
    SOP Supervisory Operator
    SSN Social Security Number
    TIN Taxpayer Identification Number

Related Resources

  1. The following table lists the IRM primary sources of guidance on the processing of paper filed Employment forms and schedules .

    IRM Title Guidance on
    IRM 3.10.5 Campus Mail and Work Control - Batch/Block Tracking System (BBTS) utilizing BBTS to drop unit production cards for daily incoming receipts and production
    IRM 3.10.72 Campus Mail and Work Control - Receiving, Extracting, and Sorting receiving, extracting, sorting, and routing mail within the Submission Processing campuses
    IRM 3.10.73 Campus Mail and Work Control - Batching and Numbering batching and numbering with a document locator number (DLN) of documents
    IRM 3.11.13 Returns and Documents Analysis- Employment Tax Returns document perfection to code and edit (perfect) returns and other documents for input to the Master File (MF) through the Integrated Submission and Remittance Processing System (ISRP) or the Service Center Recognition Image Processing System (SCRIPS).
    IRM 3.24.38 BMF General Instructions workstation functions, workstation keyboard, windows environment and general instruction for entering data for tax returns and related data through ISRP
  2. Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area

  3. IRM’s are located on Servicewide Electronic Research Program (SERP) at the following site: SERP. Specific instructional links are available on the BMF Data Conversion Research Portal located at: BMF Data Conversion Research Portal

  4. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), and the following site for additional information about the Taxpayer Bill of Rights.

IRM Deviations

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2. , Internal Management Documents System - Internal Revenue Manual (IRM) Process Standards, and elevated through appropriate channels for executive approval. No deviations

Control Documents

  1. Following are the control documents from which data may be transcribed:

    • Form 813, Document Register

    • Form 1332, Block and Selection Record

    • Form 3893, Re-entry Document Control

Source Documents

  1. Following are the source documents from which data may be transcribed:

    • Form 941, Employer’s Quarterly Federal Tax Return, (includes Form 941 Tele-file edited to be processed as Form 941)

    • Form 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono,(Puerto Rico Version)

    • Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands

    • Form CT-1, Employer’s Annual Railroad Retirement Tax Return

    • Form 943, Employer’s Annual Tax Return for Agricultural Employees

    • Form 943-PR, Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agrícolas,(Puerto Rico Version)

    • Form 944, Employer's Annual Federal Tax Return

    • Form 944 (SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador,(Spanish Version)

    • Form 945, Annual Return of Withheld Federal Income Tax

    • Form 945-A, Annual Record of Federal Tax Liability

    Note:

    Forms 944-PR and 944-SS were obsolesced in 2012. Any form 944-PR or 944-SS received will now be coded and renumbered to match current processing year requirements for Form 944 (SP).

Form/Program Number/Tax Class and Document Code

  1. The following table illustrates the forms, program numbers, tax class and document codes:

    FORM Year/Quarter PROGRAM NUMBER TAX CLASS and
    DOC. CODE
    941 2021 and Subsequent Revisions 11213 141
    941 2020 3rd Qtr Revision 11212 141
    941 2020 2nd Qtr - Revision 11211 141
    941
    • 2017 through 2020 1st Qtr Revisions

    • 2013 and Prior Revisions

    11210 141
    941 2014 through 2016 Revisions 11209 141
    941-PR / 941-SS 2021 and Subsequent Revisions 11223 141
    941-PR / 941-SS 2020 3rd Qtr Revision 11222 141
    941-PR / 941-SS 2020 2nd Qtr -Revision 11221 141
    941-PR / 941-SS
    • 2017 through 2020 1st Qtr Revisions

    • 2013 and Prior Revisions

    11220 141
    941-PR / 941-SS 2014 through 2016 Revisions 11219 141
    CT-1 2020 and Subsequent Revisions 11301 711
    CT-1 2019 and Prior Revisions 11300 711
    943 2020 and Subsequent Revisions 11609 143
    943
    • 2017 through 2019 Revisions

    • 2013 and Prior Revisions

    11608 143
    943 2014 through 2016 Revisions 11611 143
    943-PR 2020 and Subsequent Revisions 11618 143
    943-PR
    • 2017 through 2019 Revisions

    • 2013 and Prior Revisions

    11617 143
    943-PR 2014 through 2016 Revisions 11616 143
    944 / 944 (SP) 2020 and Subsequent Revisions 11662 149
    944 / 944 (SP)
    • 2017 through 2019 Revisions

    • 2013 and Prior Revisions

    11661 149
    944 / 944 (SP) 2014 through 2016 Revisions 11660 149
    945 All Revisions 11260 144

Required Sections

  1. Original Entry (OE)

    • Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, Form 944 (SP), Form 945 - Sections 01, 03

    • Form CT-1 - Sections 01, 03, 04

  2. Key Verification (KV)

    • Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, Form 944 (SP), Form 945 - Section 01

    • Form CT-1 - Sections 01, 03, 04

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry -Form 813 or Form 1332 for Original Input Documents and Form 3893 for Re-Entry Document Control.

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) SC Block Control ABC (auto) The screen displays the Alphanumeric (ABC) that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.
(2) Block DLN DLN (auto) Enter the first 11 digits from:
(a) Form 813 - the "Block DLN" box.
(b) Form 1332 - the "Document Locator Number" box.
(c) Form 3893 - box 2.
The KV EOP will verify the DLN from the first document of the block.
(3) Batch Number BATCH <Enter> Enter the batch number from:
(a) Form 813 and Form 1332 - the "Batch Control Number" box.
(b) Form 3893 - box 3.
If not present, enter the number from the batch transmittal sheet.
(4) Document Count COUNT <Enter> Enter the document count from:
(a) Form 813 and Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893 - box 4.
(5) Prejournalized Credit Amount CR <Enter> Enter the amount from:
(a) Form 813 - shown as the "Total" or "Adjusted Total" .
(b) Form 3893 - box 5.
Enter dollars and cents.
(6) Filling <Enter>   <Enter> Press <Enter> 5 times.
(7) Source Code SOURCE <Enter> If the control document is Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" (Service Code) box checked.
If none of the boxes are checked, consult your supervisor who will determine if a source code is required.
If any other control document, press <Enter>.
(8) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter>.
This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(9) Filling <Enter>   <Enter> Press <Enter>.
(10) RPS Indicator RPS <Enter> Enter a "2" if:
(a) "RPS (Remittance Processing System)" is edited or stamped in the upper center margin of Form 813 or Form 1332 or"RRPS" is in the header of Form 1332.
(b) box 13 is checked on Form 3893.

Section 01 - Form 941, Form 941-PR and Form 941-SS (Programs 11209, 11210, 11211, 11212, 11213, 11219, 11220, 11221, 11222 and 11223)(All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper portion of the form.
If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI (Employer Identification) Number EIN <Enter> Enter the EIN from the preprinted label or from the "EIN Number" box.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Period TAXPR <Enter>
★★★★★★
Enter the Tax Period:
(a) edited above the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941-SS) / (Form 941-PR) box or
(b) using the Tax Period year (the year preprinted on the form) and the quarter checked in the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941-SS) / (Form 941-PR) box.
Enter as follows:
Quarter Enter As
Jan - MarYY03
Apr - JunYY06
Jul - SepYY09
Oct - DecYY12

Note:

If multiple boxes in the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941-SS) (Form 941-PR) box are checked, enter the edited tax period above the "Report for this Quarter.../Informe para este trimestre ..." (Form 941 / Form 941-SS) / (Form 941-PR) box.

If no tax period is edited, enter periods.

(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the Foreign Address information as shown or edited from the entity area.

Note:

Excludes Kansas City

(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.

Caution:

When transcribing a foreign address, enter the foreign city, province, and postal code in this field exactly as edited.

 

Note:

Excludes Kansas City

(13) City CITY <Enter> Enter the city from the city box in the entity area.

Caution:

When transcribing a foreign address, only enter the foreign country code in this field.

 

Note:

Excludes Kansas City

(14) State ST <Enter> Enter the standard state abbreviation from the state box in the entity area.

Caution:

When transcribing a foreign address, enter a period (.) in this field.

 

Note:

Excludes Kansas City

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the ZIP Code box in the entity area.

Caution:

When transcribing a foreign address, leave this field blank. Press <Enter> to continue.

 

Note:

Excludes Kansas City

(16) Return Code RET CD <Enter> For Form 941 only: If “95” or “96” is edited in the top right corner of page 1 of the return, enter the edited “95” or “96 ”; otherwise, press <Enter>.

Section 02 - Form 941, Form 941-PR and Form 941-SS (Programs 11209, 11210, 11211, 11212, 11213, 11219, 11220, 11222 and 11223) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Computer Condition Codes CCC <Enter> Enter the edited, stamped or underlined code(s) from the right of the phrase "You MUST fill out both pages of this form and SIGN IT" (Form 941 and Form 941-SS) / (Form 941-PR).
(3) Schedule Indicator Code SIC <Enter> Enter the edited digit from the right margin near the black title bar for Part 1.

Note:

If "1" is entered, the document will automatically end after the input of Section 03.

 

Note:

If section 03 is not transcribed, end the document after Section 02.

Reminder:

If section 03 has no information to input, the following error message will display:" Missing Section(s):03 Error=== Required Section(s) Missing" . Press <F7> to override message and end document.

(4) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

 

Caution:

The Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.

(5) ERS (Error Resolution System)Action Code ERS <Enter> Enter the edited digits from the bottom left corner of page 1.
(6) P/I Code P&I <Enter> Enter the edited code from the right margin near line 11.
(7) FTD Penalty FTDPEN <Enter> Enter the edited amount to the right of the “Report for this Quarter... ” (Form 941 and Form 941-SS) / (Form 941-PR) box.
(8) Schedule R Indicator SRI <Enter> If present, enter the edited "R" from the right margin of line 7.

Section 03 - Form 941, Form 941-PR and Form 941-SS (Programs 11213 and 11223) (2021 and Subsequent Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Number of Employees LN1 <Enter> Enter the number of employees from box 1.
  1. If number is not numeric, input as numeric (two would be 2).

  2. If number is larger than 7 numerics, leave blank.

  3. If number is in dollars and cents (123.00), leave blank

  4. If the number is followed by a comma, in the wrong position, leave blank (1, 2, 3 would be left blank but 1,000 would be input as 1000.)

  5. If number is illegible see IRM 3.24.38.3.4.7, Illegible Data.

(4) Total Wages/Tips plus Other Compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 941.

(5) Total Income Tax Withheld LN3 <Enter> Enter the amount from box 3.

Note:

This field will only be prompted for Form 941.

(6) Line 4 Checkbox 4CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(7) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(8) Qual. Sick Leave Wages L5AI <Enter> Enter the amount from box 5a(i), column 1.
(9) Qual. Family Leave Wages L5AII <Enter> Enter the amount from box 5a(ii), column 1.
(10) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(11) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(12) Additional Taxable Medicare Wages and Tips L5D <Enter> Enter the amount from box 5d.
(13) Total Social Security and Medicare Taxes L5E <Enter> Enter the amount from box 5e.
(14) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter> Enter the amount from box 5f.
(15) Total Taxes Before Adjustments LN6 <Enter>
MINUS (-)
Enter the amount from box 6.
(16) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−)
Enter the amount from box 7.
(17) Adjustment to Sick Pay LN8 <Enter>
MINUS (−)
Enter the amount from box 8.
(18) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−)
Enter the amount from box 9.
(19) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L11A <Enter> Enter the amount from box 11a.
(20) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages L11B <Enter> Enter the amount from box 11b.
(21) Total Taxes after Adjustments and Nonrefundable Credits L12 <Enter> Enter the amount from box 12.
(22) Total Deposits L13A <Enter> Enter the amount from box 13a.
(23) Refundable Portion of Credit for Qualified Sick and Family Leave Wages L13C <Enter> Enter the amount from box 13c.
(24) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★
  • If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.

  • If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.

  • If there is no entry in box 14, enter the amount from box 15 and press MINUS (-).

(25) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(26) Tax Liability Month 1 16-1 <Enter> Enter the amount from box to the right of "Month 1 / Mes 1"

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(27) Tax Liability Month 2 16-2 <Enter> Enter the amount from box to the right of "Month 2 / Mes 2" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(28) Tax Liability Month 3 16-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(29) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages L19 <Enter> Enter the amount from box 19.
(30) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages L20 <Enter> Enter the amount from box 20.
(31) Credit from Form 5884-C, Line 11, for this Quarter L23 <Enter> Enter the amount from box 23.
(32) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(33) Third Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(34) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(35) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(36) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 941, Form 941-PR and Form 941-SS (Programs 11212 and 11222) (2020 3rd Qtr Revision)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter 03.
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Number of Employees LN1 <Enter> Enter the number of employees from box 1.
  1. If number is not numeric, input as numeric (two would be 2).

  2. If number is larger than 7 numerics, leave blank.

  3. If number is in dollars and cents (123.00), leave blank

  4. If the number is followed by a comma, in the wrong position, leave blank (1, 2, 3 would be left blank but 1,000 would be input as 1000.)

  5. If number is illegible see IRM 3.24.38.3.4.7, Illegible Data.

(4) Total Wages/Tips plus Other Compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 941.

(5) Total Income Tax Withheld LN3 <Enter> Enter the amount from box 3.

Note:

This field will only be prompted for Form 941.

(6) Line 4 Checkbox 4CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(7) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(8) Qualified Sick Leave Wages L5AI <Enter> Enter the amount from box 5a(i), column 1.
(9) Qualified Family Leave Wages L5AII <Enter> Enter the amount from box 5a(ii), column 1.
(10) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(11) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(12) Additional Taxable Medicare Wages and Tips L5D <Enter> Enter the amount from box 5d.
(13) Total Social Security and Medicare Taxes L5E <Enter> Enter the amount from box 5e.
(14) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter> Enter the amount from box 5f.
(15) Total Taxes Before Adjustments LN6 <Enter>
MINUS (-)
Enter the amount from box 6.
(16) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−)
Enter the amount from box 7.
(17) Adjustment to Sick Pay LN8 <Enter>
MINUS (−)
Enter the amount from box 8.
(18) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−)
Enter the amount from box 9.
(19) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L11A <Enter> Enter the amount from box 11a.
(20) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages L11B <Enter> Enter the amount from box 11b.
(21) Nonrefundable Portion of Employee Retention Credit L11C <Enter> Enter the amount from box 11c.
(22) Total Taxes after Adjustments and Nonrefundable Credits L12 <Enter> Enter the amount from box 12.
(23) Total Deposits L13A <Enter> Enter the amount from box 13a.
(24) Deferred Amount of Social Security Tax L13B <Enter> Enter the amount from box 13b.
(25) Refundable Portion of Credit for Qualified Sick and Family Leave Wages L13C <Enter> Enter the amount from box 13c.
(26) Refundable Portion of Employee Retention Credit L13D <Enter> Enter the amount from box 13d.
(27) Total Advance Received from Filing Form(s) 7200 for the Quarter. L13F <Enter> Enter the amount from box 13f.
(28) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★
  • If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.

  • If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.

  • If there is no entry in box 14, enter the amount from box 15 and press MINUS (-).

(29) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(30) Tax Liability Month 1 16-1 <Enter> Enter the amount from box to the right of "Month 1 / Mes 1"

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(31) Tax Liability Month 2 16-2 <Enter> Enter the amount from box to the right of "Month 2 / Mes 2" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(32) Tax Liability Month 3 16-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(33) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages L19 <Enter> Enter the amount from box 19.
(34) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages L20 <Enter> Enter the amount from box 20.
(35) Qualified Wages for the Employee Retention Credit L21 <Enter> Enter the amount from box 21.
(36) Qualified Health Plan Expenses Allocable to Wages Reported on Line 21 L22 <Enter> Enter the amount from box 22.
(37) Credit from Form 5884-C, Line 11, for this Quarter L23 <Enter> Enter the amount from box 23.
(38) Deferred amount of the employee share of social security tax not withheld and included on line 13b L24 <Enter> Enter the amount from box 24.
(39) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(40) Third Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(41) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(42) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(43) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 941, Form 941-PR and Form 941-SS (Programs 11211 and 11221) (2020 2nd Qtr Revision)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter 03.
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Number of Employees LN1 <Enter> Enter the number of employees from box 1.
  1. If number is not numeric, input as numeric (two would be 2).

  2. If number is larger than 7 numerics, leave blank.

  3. If number is in dollars and cents (123.00), leave blank

  4. If the number is followed by a comma, in the wrong position, leave blank (1, 2, 3 would be left blank but 1,000 would be input as 1000.)

  5. If number is illegible see IRM 3.24.38.3.4.7, Illegible Data.

(4) Total Wages/Tips plus Other Compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 941.

(5) Total Income Tax Withheld LN3 <Enter> Enter the amount from box 3.

Note:

This field will only be prompted for Form 941.

(6) Line 4 Checkbox 4CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(7) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(8) Qualified Sick Leave Wages L5AI <Enter> Enter the amount from box 5a(i), column 1.
(9) Qualified Family Leave Wages L5AII <Enter> Enter the amount from box 5a(ii), column 1.
(10) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(11) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(12) Additional Taxable Medicare Wages and Tips L5D <Enter> Enter the amount from box 5d.
(13) Total Social Security and Medicare Taxes L5E <Enter> Enter the amount from box 5e.
(14) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter> Enter the amount from box 5f.
(15) Total Taxes Before Adjustments LN6 <Enter>
MINUS (-)
Enter the amount from box 6.
(16) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−)
Enter the amount from box 7.
(17) Adjustment to Sick Pay LN8 <Enter>
MINUS (−)
Enter the amount from box 8.
(18) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−)
Enter the amount from box 9.
(19) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L11A <Enter> Enter the amount from box 11a.
(20) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages L11B <Enter> Enter the amount from box 11b.
(21) Nonrefundable Portion of Employee Retention Credit L11C <Enter> Enter the amount from box 11c.
(22) Total Taxes after Adjustments and Nonrefundable Credits L12 <Enter> Enter the amount from box 12.
(23) Total Deposits L13A <Enter> Enter the amount from box 13a.
(24) Deferred Amount of Employer’s Share of Social Security Tax L13B <Enter> Enter the amount from box 13b.
(25) Refundable Portion of Credit for Qualified Sick and Family Leave Wages L13C <Enter> Enter the amount from box 13c.
(26) Refundable Portion of Employee Retention Credit L13D <Enter> Enter the amount from box 13d.
(27) Total Advance Received from Filing Form(s) 7200 for the Quarter. L13F <Enter> Enter the amount from box 13f.
(28) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★
  • If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.

  • If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.

  • If there is no entry in box 14, enter the amount from box 15 and press MINUS (-).

(29) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(30) Tax Liability Month 1 16-1 <Enter> Enter the amount from box to the right of "Month 1 / Mes 1"

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(31) Tax Liability Month 2 16-2 <Enter> Enter the amount from box to the right of "Month 2 / Mes 2" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(32) Tax Liability Month 3 16-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(33) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages L19 <Enter> Enter the amount from box 19.
(34) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages L20 <Enter> Enter the amount from box 20.
(35) Qualified Wages for the Employee Retention Credit L21 <Enter> Enter the amount from box 21.
(36) Qualified Health Plan Expenses Allocable to Wages Reported on Line 21 L22 <Enter> Enter the amount from box 22.
(37) Credit from Form 5884-C, Line 11, for this Quarter L23 <Enter> Enter the amount from box 23.
(38) Qualified Wages Paid March 13 through March 31, 2020, for the Employee Retention Credit L24 <Enter> Enter the amount from box 24.
(39) Qualified Health Plan Expenses Allocable to Wages Reported on Line 24 L25 <Enter> Enter the amount from box 25.
(40) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(41) Third Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(42) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(43) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(44) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 941, Form 941-PR and Form 941-SS (Programs 11210 and 11220) (2017 through 2020 1st Qtr and 2013 and Prior Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter 03.
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Number of Employees LN1 <Enter> Enter the number of employees from box 1.
  1. If number is not numeric, input as numeric (two would be 2).

  2. If number is larger than 7 numerics, leave blank.

  3. If number is in dollars and cents (123.00), leave blank

  4. If the number is followed by a comma, in the wrong position, leave blank (1, 2, 3 would be left blank but 1,000 would be input as 1000.)

  5. If number is illegible see IRM 3.24.38.3.4.7, Illegible Data.

(4) Total Wages/Tips plus Other Compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 941.

(5) Total Income Tax Withheld LN3 <Enter> Enter the amount from box 3.

Note:

This field will only be prompted for Form 941.

(6) Line 4 Checkbox 4CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(7) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(8) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(9) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(10) Additional Taxable Medicare Wages and Tips L5D <Enter> Enter the amount from box 5d.
(11) Total Social Security and Medicare Taxes L5E <Enter> Enter the amount from box 5e.
(12) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter> Enter the amount from box 5f.
(13) Total Taxes Before Adjustments LN6 <Enter>
MINUS (-)
Enter the amount from box 6.
(14) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−)
Enter the amount from box 7.
(15) Adjustment to Sick Pay LN8 <Enter>
MINUS (−)
Enter the amount from box 8.
(16) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−)
Enter the amount from box 9.
(17) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L11 <Enter> Enter the amount from box 11.
(18) Total Taxes after Adjustments L12 <Enter> Enter the amount from box 12.
(19) Total Deposits L13 <Enter> Enter the amount from box 13.
(20) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★
  • If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.

  • If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>

  • If there is no entry in box 14, enter the amount from box 15 and press MINUS (-).

(21) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(22) Tax Liability Month 1 16-1 <Enter> Enter the amount from box to the right of "Month 1 / Mes 1"

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(23) Tax Liability Month 2 16-2 <Enter> Enter the amount from box to the right of "Month 2 / Mes 2" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(24) Tax Liability Month 3 16-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "16-1" , "16-2" and "16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited.

(25) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(26) Third Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(27) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(28) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(29) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 941, Form 941-PR and Form 941-SS (Programs 11209 and 11219) 2014 through 2016 Revisions

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Number of Employees LN1 <Enter> Enter the number of employees from box 1.
  1. If number is not numeric, input as numeric (two would be 2).

  2. If number is larger than 7 numerics, leave blank.

  3. If number is in dollars and cents (123.00), leave blank

  4. If the number is followed by a comma, in the wrong position, leave blank (1, 2, 3 would be left blank but 1,000 would be input as 1000.)

  5. If number is illegible see IRM 3.24.38.3.4.7, Illegible Data.

(4) Total Wages/Tips plus Other Compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 941.

(5) Total Income Tax Withheld LN3 <Enter> Enter the amount from box 3.

Note:

This field will only be prompted for Form 941.

(6) Line 4 Checkbox 4CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(7) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(8) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(9) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(10) Additional Taxable Medicare Wages and Tips L5D <Enter> Enter the amount from box 5d.
(11) Total Social Security and Medicare Taxes L5E <Enter> Enter the amount from box 5e.
(12) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter> Enter the amount from box 5f.
(13) Total Taxes Before Adjustments LN6 <Enter>
MINUS (-)
Enter the amount from box 6.
(14) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−)
Enter the amount from box 7.
(15) Adjustment to Sick Pay LN8 <Enter>
MINUS (−)
Enter the amount from box 8.
(16) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−)
Enter the amount from box 9.
(17) Total Taxes after Adjustments L10 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 10.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the entries highlighted on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(18) Total Deposits L11 <Enter> Enter the amount from box 11.
(19) Balance Due / Overpayment 12/13 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 12 or box 13 as follows:
(a) If the amount in box 12 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 12 is different from the Remittance amount, enter the amount from box 12 and press <Enter>.
(c) If there is no entry in box 12, enter the amount from box 13 and press MINUS(-).
(20) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(21) Tax Liability Month 1 14-1 <Enter> Enter the amount from box to the right of "Month 1 / Mes 1"

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "14-1" , "14-2" and "14-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "14-1" , "14-2" and "14-3" from Schedule B or an attachment if edited.

(22) Tax Liability Month 2 14-2 <Enter> Enter the amount from box to the right of "Month 2 / Mes 2" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "14-1" , "14-2" and "14-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "14-1" , "14-2" and "14-3" from Schedule B or an attachment if edited.

(23) Tax Liability Month 3 14-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .

Note:

If the Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "14-1" , "14-2" and "14-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "14-1" , "14-2" and "14-3" from Schedule B or an attachment if edited.

(24) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(25) Third Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(26) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(27) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(28) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Sections 04-06 - Schedule B (Programs 11209, 11210, 11211, 11212, 11213, 11219, 11220, 11221, 11222 and 11223)(All Revisions)

Note:

Sections 04-06 will only be prompted if the Schedule Indicator Code is anything other than "1"

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> If already present on the screen, press <Enter>; otherwise, enter the appropriate section as listed below:
(a) "04" = Month 1/Mes 1
(b) "05" = Month 2/Mes 2
(c) "06" = Month 3/Mes 3
(2) thru (32) Tax Liability LN1 thru L31 <Enter>
★★★★★★
Enter the amounts from the Report of Tax Liability (ROFTL) for Semiweekly Schedule Depositors, lines 1 thru 31.

Reminder:

The MUST ENTER fields are LN8, L15, L22, and L31.

Section 01 - Form CT-1 (Program 11300)(All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper portion of the form.
If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI Number EIN   Enter the EI Number from the preprinted label or from the "EI Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited in the upper right portion of the return in YY format.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the Foreign Address information as shown or edited from the entity area.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.

Caution:

If inputting a Foreign Address, enter the foreign city, province, and postal code in this field exactly as edited.

(13) City CITY <Enter> Enter the city from the city box in the entity area.

Caution:

If inputting a Foreign Address, ONLY enter the foreign country code in this field.

(14) State ST <Enter> Enter the standard state abbreviation from the state box in the entity area.

Caution:

If inputting a Foreign Address, enter a period (.) in this field.

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the ZIP Code box in the entity area.

Caution:

If inputting a Foreign Address, leave this field blank. Press <Enter> to continue.

(16) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the center bottom margin.
(17) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return or as printed by a cash register in the upper right corner of the return.

Note:

If the Received Date is handwritten, it does not have to have the word "Received."

 

Caution:

The Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.

(18) ERS-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of page 1.

Section 03 - Form CT-1 (Program 11300) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Payment Received RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Tier I Employer Tax Compensation (other than tips and sick pay) paid in 2011 to qualified employees $1 <Enter> Enter the compensation amount to the right of the dollar sign ($) on Line 1.
(4) Tier I Employer Medicare Tax $2 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 2.
(5) Tier II Employer Tax $3 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 3.
(6) Tier I Employee Tax $4 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 4.
(7) Tier I Employee Medicare Tax $5 <Enter>
★★★★★★
Enter the compensation amount to the right of the dollar sign ($) on line 5.
(8) Tier I Employee Additional Medicare Tax - Other than Sick Pay $6 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 6.
(9) Tier II Employee Tax Compensation $7 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 7.
(10) All Employees Tier I Employer Sick Pay at 6.2 percent $8 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 8.
(11) Tier I Employer Medicare Sick Pay at 1.45 percent $9 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 9.
(12) Tier I Employee Sick Pay at 6.2 percent $10 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 10.
(13) Tier I Employee Medicare Tax Sick Pay at 1.45 percent $11 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 11.
(14) Tier 1 Employee Additional Medicare Tax - Sick Pay $12 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 12.
(15) Total tax based on compensation $13 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 13.

Section 04 - Form CT-1 (Program 11301) (2020 and Subsequent Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) Adjustments to employer and employee railroad retirement taxes based on compensation 14 <Enter>
MINUS (−)
Enter the amount from line 14.
(3) Nonrefundable portion of credit for qualified sick and family leave compensation 16 <Enter> Enter the amount from line 16.
(4) Nonrefundable portion of employee retention credit 17 <Enter> Enter the amount from line 17.
(3) Total taxes after adjustments and nonrefundable credits 19 <Enter>
MINUS (−)
Enter the amount from line 19.
(4) Total Tax Deposits 20 <Enter> Enter the amount from line 20.
(5) Deferred amount of the Tier 1 Employer Tax 21 <Enter> Enter the amount from line 21.
(6) Deferred amount of the Tier 1 Employee Tax 22 <Enter> Enter the amount from line 22.
(7) Refundable portion of credit for qualified sick and family leave compensation 23 <Enter> Enter the amount from line 23.
(8) Refundable portion of employee retention credit 24 <Enter> Enter the amount from line 24.
(9) Total advances received from filing Form(s) 7200 for the year 26 <Enter> Enter the amount from line 26.
(10) Balance Due / Overpayment 28/29 <Enter>
MINUS (−)
Enter the amount from line 28 or line 29 as follows:
(a) If the amount on line 28 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 28 is different from the Remittance amount, enter the amount from line 28 and press <Enter>.
(c) If there is no entry on line 28, enter the amount from line 29 and press MINUS(-).
(11) Qualified sick leave compensation 30 <Enter> Enter the amount from line 30.
(12) Qualified health plan expenses allocable to compensation reported on line 29 31 <Enter> Enter the amount from line 31.
(13) Qualified family leave compensation 32 <Enter> Enter the amount from line 32.
(14) Qualified health plan expenses allocable to compensation reported on line 31 33 <Enter> Enter the amount from line 33.
(15) Qualified compensation for the employee retention credit 34 <Enter> Enter the amount from line 34.
(16) Qualified health plan expenses allocable to compensation reported on line 33 35 <Enter> Enter the amount from line 35.
(17) Refund Indicator RI <Enter> Enter a "2" if the ONLY"Refunded" box is checked; otherwise, press <Enter>.
(18) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(19) Third-Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(20) Preparer's PTIN PTIN <Enter> Enter the Paid Preparer's PTIN.
(21) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(22) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Section 04 - Form CT-1 (Program 11300) (2019 and Prior Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) Adjustments to employer and employee railroad retirement taxes based on compensation 14 <Enter>
MINUS (−)
Enter the amount from line 14.
(3) Total railroad retirement taxes based on compensation 15 <Enter>
MINUS (−)
Enter the amount from line 15.
(4) Total Tax Deposits 16 <Enter> Enter the amount from line 16.
(5) Balance Due / Overpayment 17/18 <Enter>
MINUS (−)
Enter the amount from line 17 or line 18 as follows:
(a) If the amount on line 17 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 17 is different from the Remittance amount, enter the amount from line 17 and press <Enter>.
(c) If there is no entry on line 17, enter the amount from line 18 and press MINUS(-).
(6) Refund Indicator RI <Enter> Enter a "2" if the ONLY"Refunded" box is checked; otherwise, press <Enter>.
(7) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(8) Third-Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(9) Preparer's PTIN PTIN <Enter> Enter the Paid Preparer's PTIN.
(10) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(11) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Section 01 - Form 943 / Form 943-PR (Programs 11608, 11609, 11611, 11616, 11617 and 11618) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper portion of the form.
If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI Number EIN   Enter the EI Number from the preprinted label or from the space to the right of the address.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited in the entity portion of the return in YY format.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the Foreign Address information as shown or edited from the entity area. Refer to IRM 3.24.38.4.4.14.9, Foreign Address.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the entity area.

Caution:

If inputting a Foreign Address, enter the foreign city, province, and postal code in this field exactly as edited.

(13) City CITY <Enter> Enter the city from the entity area.

Caution:

If inputting a Foreign Address, only enter the foreign country code in this field.

(14) State ST <Enter> Enter the standard state abbreviation from the entity area.

Caution:

If inputting a Foreign Address, enter a period (.) in this field.

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the entity area.

Caution:

If inputting a Foreign Address, leave this field blank. Press <Enter> to continue.

Section 02 - Form 943 / Form 943-PR (Programs 11608, 11609, 11617 and 11618) (2017 and Subsequent and 2013 and Prior Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Deposit State DST <Enter> Press <Enter> only.
(3) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the center bottom margin.
(4) Schedule Indicator Code SIC <Enter> Enter the edited digits from the right margin near the black line that separates line 1 from the entity area.

Note:


If "1" is entered, the document will automatically end after the input of Section 03.

 

Note:


If section 03 is not transcribed, end the document after Section 02.

(5) Received Date RDT <Enter> Enter the date as stamped or edited on the face of page 1 of the return or as printed by a cash register in the upper right corner of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

 

Caution:

The Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.

(6) ERS-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of the return.
(7) Schedule R Indicator SRI <Enter> Enter the edited "R" from the right of line 7.

Section 02 - Form 943 / Form 943-PR (Programs 11611 and 11616) (2014 through 2016 Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Deposit State DST <Enter> Press <Enter> only.
(3) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the center bottom margin.
(4) Schedule Indicator Code SIC <Enter> Enter the edited digits from the right margin near the black line that separates line 1 from the entity area.

Note:


If "1" is entered, the document will automatically end after the input of Section 03.

 

Note:


If section 03 is not transcribed, end the document after Section 02.

(5) Received Date RDT <Enter> Enter the date as stamped or edited on the face of page 1 of the return or as printed by a cash register in the upper right corner of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

 

Caution:

The Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.

(6) ERS-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of the return.

Section 03 - Form 943 / Form 943-PR (Program 11609 and 11618) (2020 and Subsequent Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Payment Received RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Number of Employees LN1 <Enter> Enter the number of employees from line 1.
  1. If number is not numeric, input as numeric (two would be 2).

  2. If number is larger than 7 numerics, leave blank.

  3. If number is in dollars and cents (123.00), leave blank

  4. If the number is followed by a comma, in the wrong position, leave blank (1, 2, 3 would be left blank but 1,000 would be input as 1000.)

  5. If number is illegible see IRM 3.24.38.3.4.7, Illegible Data

(4) Total Wages-Social Security LN2 <Enter> Enter the amount from line 2.
(5) Qualified sick leave wages L2A <Enter> Enter the amount from line 2a.
(6) Qualified family leave wages L2B <Enter> Enter the amount from line 2b.
(7) Total Wages-Medicare LN4 <Enter> Enter the amount from line 4.
(8) Total Wages Subject to Additional Medicare Tax Withholding LN6 <Enter> Enter the amount from line 6.
(9) Withholding LN8 <Enter> Enter the amount from line 8.
(10) Total Tax Before Adjustments LN9 <Enter> Enter the amount from Line 9.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(11) Current Year's Adjustments L10 <Enter>
MINUS (-)
Enter the amount from line 10.
(12) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L12A <Enter> Enter the number from line 12a.
(13) Nonrefundable portion of credit for qualified sick and family leave wages L12B <Enter> Enter the number from line 12b.
(14) Nonrefundable portion of employee retention credit L12C <Enter> Enter the number from line 12c.
(15) Total Taxes after Adjustments and Credits L13 <Enter>
MINUS (-)
Enter the amount from line 13.
(16) Total Deposits L14A <Enter> Enter the amount from line 14a.
(17) Deferred amount of the employer share of social security tax L14B <Enter> Enter the amount from line 14b.
(18) Deferred amount of the employee share of social security tax L14C <Enter> Enter the amount from line 14c.
(19) Refundable portion of credit for qualified sick and family leave wages L14D <Enter> Enter the amount from line 14d.
(20) Refundable portion of employee retention credit L14E <Enter> Enter the amount from line 14e.
(21) Total advances received from filing Form(s) 7200 for the year L14G <Enter> Enter the amount from line 14g.
(22) Balance Due / Overpayment 15/16 <Enter>
MINUS (−)
Enter the amount from line 15 or line 16 as follows:
(a) If the amount on line 15 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.
(c) If there is no entry on line 15, enter the amount from line 16 and press MINUS(-).
(23) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(24 thru 35) January Liability through December Liability AJAN thru LDEC <Enter> Enter the amount from line A through line L.
(36) Total Liability for Year MTOT <Enter Enter the amount from line M.

Note:

This is a MUST ENTER field unless the Schedule Indicator Code in Section 02 is "1" .

(37) Qualified health plan expenses allocable to qualified sick leave wage L18 <Enter Enter the amount from line 18.
(38) Qualified health plan expenses allocable to qualified family leave wages L19 <Enter Enter the amount from line 19.
(39) Qualified wages for the employee retention credit L20 <Enter Enter the amount from line 20.
(40) Qualified health plan expenses allocable to wages reported on line 20 L21 <Enter Enter the amount from line 21.
(41) Credit from Form 5884-C, line 11, for the year L22 <Enter Enter the amount from line 22.
(42) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(43) Third-Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(44) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(45) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(46) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 943 / Form 943-PR (Program 11608 and 11617) (2017 through 2019 and 2013 and Prior Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Payment Received RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Number of Employees LN1 <Enter> Enter the number of employees from line 1.
  1. If number is not numeric, input as numeric (two would be 2).

  2. If number is larger than 7 numerics, leave blank.

  3. If number is in dollars and cents (123.00), leave blank

  4. If the number is followed by a comma, in the wrong position, leave blank (1, 2, 3 would be left blank but 1,000 would be input as 1000.)

  5. If number is illegible see IRM 3.24.38.3.4.7, Illegible Data

(4) Total Wages-Social Security LN2 <Enter> Enter the amount from line 2.
(5) Total Wages-Medicare LN4 <Enter> Enter the amount from line 4.
(6) Total Wages Subject to Additional Medicare Tax Withholding LN6 <Enter> Enter the amount from line 6.
(7) Withholding LN8 <Enter> Enter the amount from line 8.
(8) Total Tax Before Adjustments LN9 <Enter> Enter the amount from Line 9.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(9) Current Year's Adjustments L10 <Enter>
MINUS (-)
Enter the amount from line 10.
(10) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L12 <Enter> Enter the number from line 12.
(11) Total Taxes after Adjustments and Credits L13 <Enter>
MINUS (-)
Enter the amount from line 13.
(12) Total Deposits L14 <Enter> Enter the amount from line 14.
(13) Balance Due / Overpayment 15/16 <Enter>
MINUS (−)
Enter the amount from line 15 or line 16 as follows:
(a) If the amount on line 15 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.
(c) If there is no entry on line 15, enter the amount from line 16 and press MINUS(-).
(14) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(15 thru 26) January Liability through December Liability AJAN thru LDEC <Enter> Enter the amount from line A through line L.
(27) Total Liability for Year MTOT <Enter Enter the amount from line M.

Note:

This is a MUST ENTER field unless the Schedule Indicator Code in Section 02 is "1" .

(28) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(29) Third-Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(30) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(31) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(32) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 943 / Form 943-PR (Programs 11611 and 11616) (2014 through 2016 Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Payment Received RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Number of Employees LN1 <Enter> Enter the number of employees from line 1.
  1. If number is not numeric, input as numeric (two would be 2).

  2. If number is larger than 7 numerics, leave blank.

  3. If number is in dollars and cents (123.00), leave blank

  4. If the number is followed by a comma, in the wrong position, leave blank (1, 2, 3 would be left blank but 1,000 would be input as 1000.)

  5. If number is illegible see IRM 3.24.38.3.4.7, Illegible Data

(4) Total Wages-Social Security LN2 <Enter> Enter the amount from line 2.
(5) Total Wages-Medicare LN4 <Enter> Enter the amount from line 4.
(6) Total Wages Subject to Additional Medicare Tax Withholding LN6 <Enter> Enter the amount from line 6.
(7) Withholding LN8 <Enter> Enter the amount from line 8.
(8) Total Tax Before Adjustments LN9 <Enter> Enter the amount from Line 9.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(9) Current Year's Adjustments L10 <Enter>
MINUS (-)
Enter the amount from line 10.
(10) Total Tax After Adjustments L11 <Enter>
MINUS (-)
★★★★★★
Enter the amount from line 11.
(11) Total Deposits L12 <Enter> Enter the number from line 12.
(12) COBRA Payments 13A <Enter> Enter the amount from line 13a.

Reminder:

No entry for 2015

(13) Number of People 13B <Enter> Enter the amount from 13b.

Reminder:

No entry for 2015

(14) Add Lines 12 and 13a L14 <Enter> Enter the amount from line 14.

Reminder:

No entry for 2015

(15) Balance Due / Overpayment 15/16 <Enter>
MINUS (−)
Enter the amount from line 15 or line 16 as follows:
(a) If the amount on line 15 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.
(c) If there is no entry on line 15, enter the amount from line 16 and press MINUS(-).
(16) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(17 thru 28) January Liability through December Liability AJAN thru LDEC <Enter> Enter the amount from line A through line L.
(29) Total Liability for Year MTOT <Enter Enter the amount from line M.

Note:

This is a MUST ENTER field unless the Schedule Indicator Code in Section 02 is "1" .

(30) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(31) Third-Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(32) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(33) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(34) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Sections 05 thru 16 - Form 943-A (Programs 11608, 11609, 11611, 11616, 11617 and 11618) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter the appropriate section as listed below:
(a) 05 = January
(b) 06 = February
(c) 07 = March
(d) 08 = April
(e) 09 = May
(f) 10 = June
(g) 11 = July
(h) 12 = August
(i) 13 = September
(j) 14 = October
(k) 15 = November
(l) 16 = December
(2) thru (32) Tax Liability LN1 thru L31 <Enter>
★★★★★★
Enter the amounts from the Agricultural Employer's Record of Federal Tax Liability (ROFTL), Lines 1 thru 31.

Reminder:


The MUST ENTER fields are LN8, L14, L22, and L29.

 

Note:


Section 06 will end after entry of prompt "L29" .
Sections 08, 10, 13, and 15 will end after entry of prompt "L30" .

Section 01 - Form 944 and Form 944 (SP) (Programs 11660, 11661 and 11662) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper portion of the form.
If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI Number EIN <Enter> Enter the EI Number from the preprinted label or from the "EI Number" block.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Year YR <Enter> If edited, enter the Tax Year in YY format from above the "Who Must File Form... / Quin debe radicar la Forma..." box; otherwise, press <Enter>.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the Foreign Address information as shown or edited from the entity area.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.

Caution:

If inputting a Foreign Address, enter the foreign city, province, and postal code in this field exactly as edited.

 

Note:

Excludes Kansas City

(13) City CITY <Enter> Enter the city from the city box in the entity area.

Caution:

If inputting a Foreign Address, ONLY enter the foreign country code in this field.

 

Note:

Excludes Kansas City

(14) State ST <Enter> Enter the standard state abbreviation from the state box in the entity area.

Caution:

If inputting a Foreign Address, enter a period (.) in this field.

 

Note:

Excludes Kansas City

(15) ZIP Code ZIP <Enter> Enter the ZIP Code from the ZIP Code box in the entity area.

Caution:

If inputting a Foreign Address, leave this field blank. Press <Enter> to continue.

 

Note:

Excludes Kansas City

Section 02 - Form 944 and Form 944 (SP) (Programs 11660, 11661 and 11662) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the right of the phrase “You MUST fill out both pages of this form...” (Form 944 ) / “Usted DEBE llenar ambas paginas de esta...” (Form 944 (SP)).
(3) Schedule Indicator Code SIC <Enter> Enter the edited code from the right margin near the black title bar for Part 1/Parte 1.

Note:

If SIC “1” is entered, the document will automatically end after the input of Section 04.

(4) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

 

Caution:

The Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.

(5) ERS-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of page 1.

Section 03 - Form 944 and Form 944 (SP)(Programs 11662) (2020 and Subsequent Revisions)

Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Wages, Tips and Other Compensation LN1 <Enter> Enter the amount from box 1.
(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from box 2.
(5) Line 3 Checkbox 3CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(6) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(7) Qualified sick leave wages L4AI <Enter> Enter the amount from box 4a(i), column 1.
(8) Qualified family leave wages L4AII <Enter> Enter the amount from box 4a(ii), column 1.
(9) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(10) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from box 4c, column 1.
(11) Taxable Wages and Tips subject to Additional Medicare Tax Withholding L4D <Enter> Enter the amount from box 4d.
(12) Total Social Security and Medicare Tax L4E <Enter> Enter the amount from box 4e.
(13) Total Taxes Before Adjustments LN5 <Enter> Enter the amount from box 5.
(14) Current Year's Adjustments LN6 <Enter>
MINUS (−)
Enter the amount from box 6.
(15) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L8A <Enter> Enter the amount from box 8a.
(16) Nonrefundable portion of credit for qualified sick and family leave wages L8B <Enter> Enter the amount from box 8b.
(17) Nonrefundable portion of employee retention credit L8C <Enter> Enter the amount from box 8c.
(18) Total taxes after Adjustments and Credits LN9 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 9.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(19) Total Deposits L10A <Enter> Enter the amount from box 10a.
(20) Deferred amount of the employer share of social security tax L10B <Enter> Enter the amount from box 10b.
(21) Deferred amount of the employee share of social security tax L10C <Enter> Enter the amount from box 10c.
(22) Refundable portion of credit for qualified sick and family leave wages L10D <Enter> Enter the amount from box 10d.
(23) Refundable portion of employee retention credit L10E <Enter> Enter the amount from box 10e.
(24) Total advances received from filing Form(s) 7200 for the year L10G <Enter> Enter the amount from box 10g.
(25) Balance Due / Overpayment 11/12 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 11 or box 12 as follows:
(a) If the amount in box 11 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 11 is different from the Remittance amount, enter the amount from box 11 and press <Enter>.
(c) If there is no entry in box 11, enter the amount from box 12 and press MINUS(-).
(26) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.

Section 03 - Form 944 and Form 944 (SP)(Programs 11661) (2017 through 2019 Revisions and 2013 and Prior Revisions)

Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Wages, Tips and Other Compensation LN1 <Enter> Enter the amount from box 1.
(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from box 2.
(5) Line 3 Checkbox 3CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(6) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(7) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(8) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from box 4c, column 1.
(9) Taxable Wages and Tips subject to Additional Medicare Tax Withholding L4D <Enter> Enter the amount from box 4d, column 1.
(10) Total Social Security and Medicare Tax L4E <Enter> Enter the amount from box 4e.
(11) Total Taxes Before Adjustments LN5 <Enter> Enter the amount from box 5.
(12) Current Year's Adjustments LN6 <Enter>
MINUS (−)
Enter the amount from box 6.
(13) Qualified Small Business Payroll Tax Credit for Increasing Research Activities LN8 <Enter> Enter the amount from box 8.
(14) Total taxes after Adjustments and Credits LN9 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 9.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(15) Total Deposits L10 <Enter> Enter the amount from box 10.
(16) Balance Due / Overpayment 11/12 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 11 or box 12 as follows:
(a) If the amount in box 11 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 11 is different from the Remittance amount, enter the amount from box 11 and press <Enter>.
(c) If there is no entry in box 11, enter the amount from box 12 and press MINUS(-).
(17) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.

Section 03 - Form 944 and Form 944 (SP) (Program 11660) (2014 through 2016 Revisions)

Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Wages, Tips and Other Compensation LN1 <Enter> Enter the amount from box 1.
(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from box 2.
(5) Line 3 Checkbox 3CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(6) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(7) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(8) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from box 4c, column 1.
(9) Taxable Wages and Tips subject to Additional Medicare Tax Withholding L4D <Enter> Enter the amount from box 4d.
(10) Total Social Security and Medicare Tax L4E <Enter> Enter the amount from box 4e.
(11) Total Taxes Before Adjustments LN5 <Enter> Enter the amount from box 5.
(12) Current Year's Adjustments LN6 <Enter>
MINUS (−)
Enter the amount from box 6.
(13) Total Taxes after Adjustments LN7 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 7.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(14) Total Deposits LN8 <Enter> Enter the amount from box 8.
(15) COBRA payments L9A <Enter> Enter the amount from box 9a.

Note:

This field will only be entered for 2014

(16) Number of recipients who received COBRA payments L9B <Enter> Enter the amount from box 9b.

Note:

This field will only be entered for 2014

(17) Add lines 8 and 9a L10 <Enter> Enter the amount from box 10.

Note:

This field will only be entered for 2014

(18) Balance Due / Overpayment 11/12 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 11 or box 12 as follows:
(a) If the amount in box 11 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 11 is different from the Remittance amount, enter the amount from box 11 and press <Enter>.
(c) If there is no entry in box 11, enter the amount from box 12 and press MINUS(-).
(19) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.

Section 04 - Form 944 and Form 944 (SP)(Programs 11662) (2020 and Subsequent Revisions)

Note:

If Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "13A" through "13L" .

Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) thru (13) January Liability through December Liability 13A thru 13L <Enter> Enter the amounts from boxes 13a thru 13l.
(14) Qualified health plan expenses allocable to qualified sick leave wage L15 <Enter> Enter the amount from box 15.
(15) Qualified health plan expenses allocable to qualified family leave wages L16 <Enter> Enter the amount from box 16.
(16) Qualified wages for the employee retention credit L17 <Enter> Enter the amount from box 17.
(17) Qualified health plan expenses allocable to wages reported on line 17 L18 <Enter> Enter the amount from box 18.
(18) Credit from Form 5884-C, line 11, for the year L19 <Enter> Enter the amount from box 19.
(19) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if the "Yes/Si" is checked; otherwise, press <Enter>.
(20) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(21) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(22) Preparer's EIN PEIN <Enter> Enter the Firm's (Preparer's) EIN.
(23) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Section 04 - Form 944 and Form 944 (SP)(Programs 11660 and 11661) (2019 and Prior Revisions)

Note:

If Schedule Indicator Code edited on page 1 of the return is "1" , the system will automatically skip prompts "13A" through "13L" .

Elem. No. Data Element Name Prompt Fld Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) thru (13) January Liability through December Liability 13A thru 13L <Enter> Enter the amounts from boxes 13a thru 13l.
(14) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if the "Yes/Si" is checked; otherwise, press <Enter>.
(15) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(16) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(17) Preparer's EIN PEIN <Enter> Enter the Firm's (Preparer's) EIN.
(18) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Sections 05 thru 16 - Form 945-A (Programs 11660, 11661 and 11662) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter the appropriate section as listed below:
(a) 05 = January
(b) 06 = February
(c) 07 = March
(d) 08 = April
(e) 09 = May
(f) 10 = June
(g) 11 = July
(h) 12 = August
(i) 13 = September
(j) 14 = October
(k) 15 = November
(l) 16 = December
(2) thru (32) Tax Liability LN1 thru L31 <Enter>
★★★★★★
Enter the amounts from the Record of Federal Tax Liability (ROFTL), Lines 1 thru 31.

Reminder:


The MUST ENTER fields are LN8, L14, L22, and L29.

 

Note:


Section 06 will end after entry of prompt "L29" .
Sections 08, 10, 13 and 15 will end after entry of prompt "L30" .

Section 01 - Form 945 (Program 11260) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" will always be generated. No entry is required.
(2) DLN Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper portion of the form.
If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI Number EIN <Enter> Enter the EI Number from the preprinted label or from the "EI Number" block.
(6) Address Check ADDRESS CHECK? <Enter> Enter "Y" or "N" as appropriate.
(7) Street Key STREET KEY <Enter> Enter the Street Key.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key.
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited in the upper right portion of the return in YY format.
(10) In Care of Name Line C/O NAME <ENTER> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <ENTER> Enter the Foreign Address information as shown or edited from the entity area.
(12) Street Address ADDR <ENTER> Enter the street address information as shown or edited in the entity area of the form.

Caution:

If inputting a Foreign Address, enter the foreign city, province, and postal code in this field exactly as edited.

(13) City CITY <ENTER> Enter the city from the entity area.

Caution:

If inputting a Foreign Address, ONLY enter the foreign country code in this field.

(14) State ST <ENTER> Enter the standard state abbreviation from the entity area.

Caution:

If inputting a Foreign Address, enter a period (.) in this field.

(15) ZIP Code ZIP <ENTER> Enter the ZIP Code from the entity area.

Caution:

If inputting a Foreign Address, leave this field blank. Press <Enter> to continue.

Section 02 - Form 945 (Program 11260) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Deposit State DST <Enter> <Enter>
(3) Computer Condition Codes CCC <Enter> Enter the edited code(s) from the center bottom margin.
(4) Schedule Indicator Code SIC <Enter> Enter the edited digits from the right margin near the black line that separates Question A from the entity area.

Note:


If "1" is entered, the document will automatically end after the input of Section 03.

 

Note:


If section 03 is not transcribed, end the document after Section 02.

(5) Received Date RDT <Enter> Enter the date as stamped or edited on the face of the return or as printed by a cash register in the upper right corner of the return.

Note:

If the Received Date is handwritten, it DOES NOT have to have the word "Received."

 

Caution:

The Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.

(6) ERS-Action Code ERS <Enter> Enter the edited digits from the bottom left corner of page 1.
(7) Penalty / Interest Code P&I <Enter> <Enter>

Section 03 - Form 945 (Program 11260) ( All Revisions)

Note:


If the Schedule Indicator Code is 1, the system will automatically skip Prompts AJAN thru LDEC and go to Prompt CKBX.

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "03" .
(2) Remittance Amount RMT <Enter>
★★★★★★
  • Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.

  • If no amount is edited or the edited amount is illegible, check the control document for the correct amount.

  • This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR" ) was entered in the Block Header.

(3) Federal Income Tax Withheld LN1 <Enter> Enter the amount from line 1.
(4) Backup Withholding LN2 <Enter> Enter the amount from line 2.
(5) Total Tax Taxpayer LN3 <Enter>
★★★★★★
Enter the amount from line 3.

Note:

If the message "DOES NOT ZERO BALANCE-CHECK MONEY FIELDS" appears, verify the highlighted entries on the screen.
Correct any keying errors.
If none, press <F7> to continue.

(6) Total Deposits LN4 <Enter> Enter the amount from line 4.
(7) Balance Due / Overpayment 5/6 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 5 or line 6 as follows:
(a) If the amount on line 5 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 5 is different from the Remittance amount, enter the amount from line 5 and press <Enter>.
(c) If there is no entry on line 5, enter the amount from line 6 and press MINUS(-).
(8) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(9) FTD Penalty FTDPEN <Enter> Enter the edited amount from the right margin to the right of the "Address Change" checkbox.
(10) thru (21) January Liability thru December Liability AJAN thru LDEC <Enter> Enter the amount from line A thru line L.
(22) Total Liability for Year MTOT <Enter>
★★★★★★
Enter the amount from line M.
This is a MUST ENTER field unless the Schedule Indicator Code in Section 02 is "1" .
(23) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(24) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(25) Preparer's PTIN PSSN <Enter> Enter the Preparer's PTIN.
(26) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(27) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Sections 05 thru 16 - Form 945-A (Programs 11260) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter the appropriate section as listed below:
(a) 05 = January
(b) 06 = February
(c) 07 = March
(d) 08 = April
(e) 09 = May
(f) 10 = June
(g) 11 = July
(h) 12 = August
(i) 13 = September
(j) 14 = October
(k) 15 = November
(l) 16 = December
(2) thru (32) Tax Liability LN1 thru L31 <Enter>
★★★★★★
Enter the amounts from the Record of Federal Tax Liability (ROFTL), Lines 1 thru 31.

Reminder:


The MUST ENTER fields are LN8, L14, L22, and L29.

 

Note:


Section 06 will end after entry of prompt "L29" .
Sections 08, 10, 13 and 15 will end after entry of prompt "L30" .