3.24.13 Employment Tax Returns

Manual Transmittal

November 14, 2017

Purpose

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

Material Changes

(1) IRM 3.24.13.1 revised Program Scope and Objectives

(2) IRM 3.24.13.1.1 revised Background

(3) IRM 3.24.13.1.2 revised Authority

(4) IRM 3.24.13.1.3 revised Roles and Responsibilities

(5) IRM 3.24.13.1.4 revised Program Management and Review

(6) IRM 3.24.13.1.5 revised Program Controls

(7) IRM 3.24.13.1.6 revised Acronyms

(8) IRM 3.24.13.1.7 revised Related Resources

(9) IRM 3.24.13.2.4 added Programs 11608 for 2017 and later revisions of Form 943 and program 11617 for 2017 and later revisions of Form 943-PR

(10) IRM 3.24.13.2.4 added Programs 11661 for 2017 and later revisions of Form 944/944 (SP) and program 11671 for 2017 and later revisions of Form 944-PR and Form 944-SS

(11) Exhibit 3.24.13-3 added instructions for EEFax dates to the Received Date element.

(12) Exhibit 3.24.13-10 added Program numbers 11218 and 11219 to the list of program numbers above the table

(13) Exhibit 3.24.13-14 added Program numbers 11608,11609, 11613, 11614 11616 and 11617 to the list of program numbers above the table

(14) Exhibit 3.24.13-15 added Program numbers 11609, 11613, 11614 and 11616 to the list of program numbers above the table

(15) Exhibit 3.24.13-15 added instructions for EEFax dates to the Received Date element.

(16) Exhibit 3.24.13-16 added new Section 02 Exhibit for Program numbers 11608 and 11617 for the 2017 and later revisions of Form 943 and Form 943-PR and renumbered remaining exhibits

(17) Exhibit 3.24.13-16 added instructions for EEFax dates to the Received Date element.

(18) Exhibit 3.24.13-19 added Program numbers 11613 and 11616 to the list of program numbers above the table

(19) Exhibit 3.24.13-20 added new Section 03 Exhibit for Program numbers 11608 and 11617 for the 2017 and later revisions of Form 943 and Form 943-PR and renumbered remaining exhibits

(20) Exhibit 3.24.13-21 added Program numbers 11608, 11609, 11611, 11613, 11614, 11616 and 11617 to the list of program numbers above the table

(21) Exhibit 3.24.13-22 added Program numbers 11661 and 11671 to the list of program numbers above the table

(22) Exhibit 3.24.13-23 added instructions for EEFax dates to the Received Date element.

(23) Exhibit 3.24.13-23 added Program numbers 11661 and 11671 to the list of program numbers above the table

(24) Exhibit 3.24.13-28 added new Section 03 for Program 11661 for Form 944/ Form 944SP and 11671 for Form 944-PR/ Form 944-SS for 2017 and later revisions

(25) Exhibit 3.24.13-29 added Program numbers 11660, 11661, 11671, 11670 and 11675 to the list of program numbers above the table

(26) Exhibit 3.24.13-30 added Program numbers 11660, 11661, 11670, 11671 and 11675 to the list of program numbers above the table

(27) Exhibit 3.24.13-31 added instructions for EEFax dates to the Received Date element.

(28) All Exhibits beginning at 3.24.13-16 re-numbered after removal and addition of exhibits

(29) Reviewed and updated website addresses, legal references and IRM references, as necessary

(30) Various editorial changes and updates to the current tax year were made throughout this IRM

(31) IPU 17U0744 issued 04-26-2017 IRM 3.24.13.2.4 - Form/Program Number/Tax Class and Document Code added Form 941, Form 941SS-PR /Form 941-SS /2017/ 11220/ 141 for 2017

(32) IPU 17U0744 issued 04-26-2017 Exhibit 3.24.13.2 - 2 Form/Program Number/Tax Class and Document Code updated the chart to include Form 941, Form 941SS-PR / Form 941-SS / 2017/ 11220 for 2017

(33) IPU 17U0744 issued 04-26-2017 Exhibit 3.24.13.2 - 3 Form/Program Number/Tax Class and Document Code updated the chart to include Form 941, Form 941SS-PR / Form 941-SS / 2017/ 11220 for 2017

(34) IPU 17U0744 issued 04-26-2017 IRM 3.24.13.2-5 Form/Program Number/Tax Class and Document Code edited the chart to read 2014 through 2016

(35) IPU 17U0744 issued 04-26-2017 Exhibit 3.24.13.2 -10 Form/Program Number/Tax Class and Document Code updated the chart to include Form 941, Form 941SS-PR / Form 941-SS / 2017/ 11220 for 2017

(36) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.1 added the Purpose Scope and Objectives

(37) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.1.1 added Background information

(38) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.1.2 added Authority information for this IRM

(39) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.1.3 added Responsibilities or Roles and Responsibilities

(40) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.1.4 added Program Management and Review

(41) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.1.5 added Program Controls

(42) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.1.6 added Acronyms

(43) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.1.7 added Related Resources

(44) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.2.1 added IRM Deviation

(45) IPU 17U0691 issued 04-17-2017 IRM 3.24.13.2.4 added Programs 11210 for Form 941 and Program 11219 for Form 941-PR and Form 941SS

(46) IPU 17U0691 issued 04-17-2017 Exhibit 3.24.13-4 added new Section 03 - Form 941 (Program 11210) and Form - 941-PR and Form 941SS (Programs 11220) (2014 -2016)

(47) IPU 17U0691 issued 04-17-2017 Exhibit 3.24.13-5 added new Section 03 - Form 941, Form 941-PR and Form 941SS (Programs 11209 and 11219) (2017 Version) and later

(48) IPU 17U0406 issued 03-02-2017 Exhibit 3.24.13-19 and Exhibit 3.24.13-20 - added Program numbers 11655 and 11675 to the list of program numbers above the table

(49) IPU 17U0406 issued 03-02-2017 Exhibit 3.24.13-23 - added Program number 11612 to the list of program numbers above the table

(50) IPU 17U0406 issued 03-02-2017 Exhibit 3.24.13-24 - added Program number 11675 to the list of program numbers above the table

(51) IPU 17U0406 issued 03-02-2017 Exhibit 3.24.13-25 - added Program number 11640, 11655 and 11680 to the list of program numbers above the table

(52) IPU 17U0188 issued 01-27-2017 Exhibit 3.24.13-16 Section 03-Form 943/ Form 943-PR (Programs 11600 and 11612) (2011 thru 2012 Version - edited Element no (14) to list Lines 13 and 14

(53) IPU 17U0121 issued 01-18-2017 IRM 3.24.13.1.4 - updated the chart -Form 941 YEAR/QUARTER 1st Quarter and prior revisions should read 2010 1st Quarter and prior revisions

(54) IPU 17U0121 issued 01-18-2017 Exhibit 3.24.13-16- update the chart - Element Numbers 15 and 16 changed to 13 and 14

(55) IPU 17U0121 issued 01-18-2017 Exhibit 3.24.13-21 update the chart - re-numbered the Elements numbers

Effect on Other Documents

IRM 3.24.13 dated November 08, 2016 (effective January 1, 2017) is superseded. The following IRM Procedural Updates (IPUs), issued from January 18, 2017 through April 26, 2017, have been incorporated into this IRM: IPU 17U0121, IPU 17U0188, IPU 17U0406, IPU 17U0691 and IPU 17U0744

Audience

Wage and Investment, Submission Processing Employees, Data Conversion Operations

Effective Date

(01-01-2018)

Linda J. Brown
Director, Submission Processing
Customer Account Services
Wage and Investment Division

Program Scope and Objectives

  1. Purpose: Daily processing of processable paper filed Form 941 , Employer's Quarterly Federal Tax Return, on the Integrated Submission and Remittance Processing System (ISRP) are covered in this IRM. This processing will convert the taxpayer data reported to electronic data records for further validations to be applied to determine if the employers return is acceptable to fulfill the filing requirement.

  2. Audience: The users of the IRM are Submission Processing Data Transcribers; Data Conversion Operation and their support staff which includes but is not limited to the following: clerks, leads and supervisors. These instructions apply to all campuses.

  3. Policy Owner: The Director of Submission Processing

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

  5. 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)

    • Large Business and International (LB&I)

    • Chief Financial Officer (CFO)

    • Tax Payer Advocate (TAS)

    • Chief Counsel, Information Technology 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.

  6. Program Goals: This information is used to provide instruction for accurate transcription of data into the ISRP system. 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 Form 941 , Employer Quarterly Federal Tax Returns 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. The Operations manager is responsible for securing, assigning and providing training for the staff needed to perform the task required throughout this instruction.

  2. The Planning and Analysis Staff is responsible for providing feedback and support to local management to achieve and effectively monitor scheduled goals.

  3. The team manager/lead is responsible for and assigning, monitoring and controlling the work flow to accomplish timely completion of the tasks required throughout this IRM.

  4. The team employee is responsible for applying the instruction present to the assigned task on the SCRIPS 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 to use to show receipts, production and inventory for the paper return to electronic data conversion 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.

  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.

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.

Terms/Definitions/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
    IRM Internal Revenue Manual
    ISRP Integrated Submission and Remittance Processing System
    KV Key Verification
    MCC Major City Code
    OE Original Entry
    PTIN Preparer Taxpayer Identification Numbers
    ROFTL Record of Federal Tax Liability

Related Resources

  1. The following table lists the IRM primary sources of guidance on the processing of paper filed Form 941, Employer's Quarterly Federal Tax Return.

    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. 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.

Introduction

  1. This section provides instructions for entering and verifying data from control documents and employment tax forms using the Integrated Submission and Remittance Processing (ISRP) system.

IRM Deviation

  1. 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.

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 Telefile edited to be processed as Form 941)

    • Form 941-PR, Employer's Quarterly Federal Tax Return, (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, Employer's Annual Tax Return for Agricultural Employees, (Puerto Rico Version)

    • Form 944, Employer's Annual Federal Tax Return

    • Form 944(SP), Employer's Annual Federal Tax Return, (Spanish Version)

    • Form 944-PR, Employer's Annual Federal Tax Return, (Puerto Rico Version)

    • Form 944-SS, Employer's Annual Federal Tax Return

    • Form 945, Annual Return of Withheld Federal Income Tax

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

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 2017 and Later Revisions 11210 141
    941 2014 through 2016 Revisions 11209 141
    941 2013 Revision 11208 141
    941 2011 and 2012 Revisions 11207 141
    941 2010 2nd, 3rd, and 4th Quarter Revisions 11200 141
    941 2010 1st Quarter and Prior Revisions 11204 141
    941–PR / 941–SS 2017 and Later Revisions 11220 141
    941–PR / 941–SS 2014 through 2016 Revisions 11219 141
    941–PR / 941–SS 2013 Revision 11218 141
    941–PR / 941–SS 2011 and 2012 Revisions 11217 141
    941–PR / 941–SS 2010 2nd, 3rd, and 4th Quarter Revisions 11212 141
    941–PR / 941–SS 2010 1st Quarter and Prior Revisions 11214 141
    CT-1 All Revisions 11300 711
    943 2017 and Later Revisions 11608 143
    943 2014 through 2016 Revisions 11611 143
    943 2013 Revision 11609 143
    943 2011 and 2012 Revisions 11600 143
    943 2010 and Prior Revisions 11610 143
    943–PR 2017 and Later Revisions 11617 143
    943–PR 2014 through 2016 Revisions 11616 143
    943–PR 2011 and 2012 Revisions 11612 143
    943–PR 2013 Revision 11613 143
    943–PR 2010 and Prior Revisions 11614 143
    944 / 944(SP) 2017 and Later Revisions 11661 149
    944 / 944(SP) 2014 through 2016 Revisions 11660 149
    944 / 944(SP) 2013 Revision 11655 149
    944 / 944(SP) 2011 and 2012 Revisions 11650 149
    944 / 944(SP) 2010 and Prior Revisions 11640 149
    944–PR / 944–SS 2017 and Later Revisions 11671 149
    944–PR / 944–SS 2014 through 2016 Revisions 11670 149
    944–PR / 944–SS 2013 Revision 11675 149
    944–PR / 944–SS 2011 and 2012 Revisions 11680 149
    944–PR / 944–SS 2010 and Prior Revisions 11690 149
    945 2009 and Later Revisions 11260 144
    945 2008 and Prior Revisions 11250 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 944–PR, Form 944–SS, 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 944–PR, Form 944–SS, 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 11200, 11204, 11207, 11208, 11209, 11210, 11212, 11214, 11217, 11218, 11219 and 11220)(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 "EI 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..." (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..." (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..." (Form 941 / Form 941–SS) (Form 941–PR) box are checked, enter the edited tax period above the "Report for this Quarter..." (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.
(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 Cincinnati

(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 Cincinnati

(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 Cincinnati

(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 Cincinnati

(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 11200, 11204, 11207, 11208, 11209, 11210, 11212, 11214, 11217, 11218, 11219, and 11220) (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 11210 and 11220) (2017 and Later 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.
(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) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(7) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(8) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(9) Additional Taxable Medicare Wages and Tips L5D <Enter> Enter the amount from box 5d.
(10) Total Social Security and Medicare Taxes L5E <Enter> Enter the amount from box 5e.
(11) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter> Enter the amount from box 5f.
(12) Total Taxes Before Adjustments LN6 <Enter>
MINUS (-)
Enter the amount from box 6.
(13) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−)
Enter the amount from box 7.
(14) Adjustment to Sick Pay LN8 <Enter>
MINUS (−)
Enter the amount from box 8.
(15) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−)
Enter the amount from box 9.
(16) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L11 <Enter> Enter the amount from box 11.
(17) Total Taxes after Adjustments L12 <Enter> Enter the amount from box 12.
(18) Total Deposits L13 <Enter> Enter the amount from box 13.
(19) 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 (-).

(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
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.

(22) 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.

(23) 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.

(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.

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

(17) Total Deposits L11 <Enter> Enter the amount from box 11.
(18) 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(-).
(19) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(20) 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.

(21) 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.

(22) 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.

(23) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" 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 PTIN <Enter> Enter the Preparer's PTIN.
(26) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(27) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 941, Form 941-PR and Form 941-SS (Program 11208 and 11218) (2013 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.
(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) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(7) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(8) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(9) Additional Taxable Medicare Wages and Tips L5D <Enter> Enter the amount from box 5d.
(10) Add Column 2 Lines L5E <Enter> Enter the amount from box 5e.
(11) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter> Enter the amount from box 5f.
(12) Total Taxes Before Adjustments LN6 <Enter>
MINUS (-)
Enter the amount from box 6.
(13) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−)
Enter the amount from box 7.
(14) Adjustment to Sick Pay LN8 <Enter>
MINUS (−)
Enter the amount from box 8.
(15) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−)
Enter the amount from box 9.
(16) 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.

(17) Total Deposits L11 <Enter> Enter the amount from box 11.
(18) COBRA payments 12A <Enter> Enter the amount from box 12a.
(19) Number of recipients who received COBRA payments 12B <Enter> Enter the amount from box 12b.
(20) Add lines 11 and 12a L13 <Enter> Enter the amount from box 13.
(21) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 14 or box 15 as follows:
(a) If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.
(c) If there is no entry in box 14, enter the amount from box 15 and press MINUS(-).
(22) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(23) 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.

(24) 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.

(25) 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.

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

Section 03 - Form 941, Form 941–PR and Form 941–SS (Programs 11207 and 11217) (2011 and 2012 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.
(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) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(7) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(8) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(9) Total Social Security and Medicare Taxes L5D <Enter> Enter the amount from box 5d.
(10) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5E <Enter> Enter the amount from box 5e.
(11) Total Taxes Before Adjustments (Line 3 + 5d + 5e - 6d) 6E/6 <Enter>
MINUS (-)
Enter the amount from box 6e/6.
(12) Adjustment to Fractions of Cents LN7 <Enter>
MINUS (−)
Enter the amount from box 7.
(13) Adjustment to Sick Pay LN8 <Enter>
MINUS (−)
Enter the amount from box 8.
(14) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
MINUS (−)
Enter the amount from box 9.
(15) Total Taxes after Adjustments (Lines 6e through 9) 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.

(16) Total Deposits L11 <Enter> Enter the amount from box 11.
(17) COBRA payments 12A <Enter> Enter the amount from box 12a.
(18) Number of recipients who received COBRA payments 12B <Enter> Enter the amount from box 12b.
(19) Add lines 11 and 12 L13 <Enter> Enter the amount from box 13.
(20) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 14 or box 15 as follows:
(a) If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.
(c) 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 17/16-1 <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 "17-1/16-1" , "17-2/16-2" and "17-3/16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1/16-1" , "17-2/16-2" and "17-3/16-3" from Schedule B or an attachment if edited.

(23) Tax Liability Month 2 17/16-2 <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 "17-1/16-1" , "17-2/16-2" and "17-3/16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1/16-1" , "17-2/16-2" and "17-3/16-3" from Schedule B or an attachment if edited.

(24) Tax Liability Month 3 17/16-3 <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 "17-1/16-1" , "17-2/16-2" and "17-3/16-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1/16-1" , "17-2/16-2" and "17-3/16-3" 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 11200 and 11212) (2010 2nd, 3rd and 4th Quarter 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.
(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) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(7) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(8) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(9) Total Social Security and Medicare Taxes L5D <Enter> Enter the amount from box 5d.
(10) Number of qualified employees first paid wages/tips this quarter L6A <Enter> Enter the number from box 6a.
(11) Number of qualified employees paid wages/tips this quarter L6B <Enter> Enter the number from box 6b.
(12) Exempt wages/tips paid to qualified employees this quarter L6C <Enter> Enter the amount from box 6c.
(13) Line 6c X .062 L6D <Enter> Enter the amount from box 6d.
(14) Total taxes before adjustments (Line 3 + Line 5d - Line 6d) L6E <Enter>
MINUS (-)
Enter the amount from box 6e.
(15) Adjustment to Fractions of Cents L7A <Enter>
MINUS (−)
Enter the amount from box 7a.
(16) Adjustment to Sick Pay L7B <Enter>
MINUS (−)
Enter the amount from box 7b.
(17) Adjustment to Current Quarter's Tips and Group-Term Life Insurance L7C <Enter>
MINUS (−)
Enter the amount from box 7c.
(18) Adjusted Total Taxes LN8 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 8.

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.

(19) Advance EIC (Earned Income Credit) LN9 <Enter> Enter the amount from box 9.

Note:

This field will only be prompted for Form 941.

(20) Total Deposits L11 <Enter> Enter the amount from box 11.
(21) COBRA payments 12A <Enter> Enter the amount from box 12a.
(22) Number of recipients who received COBRA payments 12B <Enter> Enter the amount from box 12b.
(23) Number of qualified employees paid March 19-31 12C <Enter> Enter the amount from box 12c.
(24) Exempt wages/tips paid March 19-31 12D <Enter> Enter the amount from box 12d.
(25) Line 12d X .062 12E <Enter> Enter the amount from box 12e.
(26) Add Lines 11, 12a and 12e L13 <Enter> Enter the amount from box 13.
(27) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 14 or box 15 as follows:
(a) If the amount in box 14 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.
(c) If there is no entry in box 14, enter the amount from box 15 and press MINUS(-).
(28) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(29) Deposit State L16ST <Enter> Enter the state code from box 16.
If anything other than alpha characters is present, press <Enter>.

Note:

This field will only be prompted for Form 941.

(30) Tax Liability Month 1 17-1 <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 "17-1" , "17-2" and "17-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

(31) Tax Liability Month 2 17-2 <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 "17-1" , "17-2" and "17-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

(32) Tax Liability Month 3 17-3 <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 "17-1" , "17-2" and "17-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

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

Section 03 - Form 941, Form 941–PR and Form 941–SS (Programs 11204 and 11214) (2010 1st Quarter 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.
(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) Taxable Social Security Wages L5A <Enter> Enter the amount from box 5a, column 1.
(7) Taxable Social Security Tips L5B <Enter> Enter the amount from box 5b, column 1.
(8) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from box 5c, column 1.
(9) Total Social Security and Medicare Taxes L5D <Enter> Enter the amount from box 5d.
(10) Adjustment to Fractions of Cents L7A <Enter>
MINUS (−)
Enter the amount from box 7a.
(11) Adjustment to Sick Pay L7B <Enter>
MINUS (−)
Enter the amount from box 7b.
(12) Adjustment to Current Quarter's Tips and Group-Term Life Insurance L7C <Enter>
MINUS (−)
Enter the amount from box 7c.
(13) Total Adjustments L7D <Enter>
MINUS (−)
Enter the amount from box 7d.

Note:

Line 7h for 2008 and prior year revisions.

(14) Total Taxes after Adjustments LN8 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 8.

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.

(15) Advance EIC LN9 <Enter> Enter the amount from box 9.

Note:

This field will only be prompted for Form 941.

(16) Total Deposits L11 <Enter> Enter the amount from box 11.
(17) COBRA payments 12A Enter>< Enter the amount from box 12a.
(18) Number of recipients who received COBRA payments 12B <Enter> Enter the amount from box 12b.
(19) Add lines 11 and 12a L13 <Enter> Enter the amount from box 13.
(20) Balance Due / Overpayment 14/15 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 14 or box 15 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 14 is different from the Remittance amount, enter the amount from box 14 and press <Enter>.
(c) If there is no entry in box 14, enter the amount from box 15 and press MINUS(-).

Reminder:

2008 and prior revisions enter from box 12/13.

(21) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(22) Deposit State L16ST <Enter> Enter the state code from box 16.
If anything other than alpha characters is present, press <Enter>.

Reminder:

2008 and prior revisions enter from box 14.

 

Note:

This field will only be prompted for Form 941.

(23) Tax Liability Month 1 17-1 <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 "17-1" , "17-2" and "17-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

 

Reminder:

On 2008 and prior revisions lines are "15-1" , "15-2" and "15-3 There are a variety of years with monthly liability boxes, if present. "

(24) Tax Liability Month 2 17-2 <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 "17-1" , "17-2" and "17-3" and go to prompt "CKBX" .

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

 

Reminder:

On 2008 and prior revisions lines are "15-1" , "15-2" and "15-3 There are a variety of years with monthly liability boxes, if present."

(25) Tax Liability Month 3 17-3 <Enter> Enter the amount from box to the right of "Month 3 / Mes 3" .

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

 

Note:

If asterisks appear in the monthly liability boxes, enter the data for prompts "17-1" , "17-2" and "17-3" from Schedule B or an attachment if edited.

 

Reminder:

On 2008 and prior revisions lines are "15-1" , "15-2" and "15-3 There are a variety of years with monthly liability boxes, if present."

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

Sections 04–06 - Schedule B (Programs 11200, 11204, 11207, 11208, 11209, 11210, 11212, 11214, 11217, 11218, 11219 and 11220)(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 6.2percent $8 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 8.
(11) Tier I Employer Medicare Sick Pay at 1.45percent $9 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 9.
(12) Tier I Employee Sick Pay at 6.2percent $10 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 10.
(13) Tier I Employee Medicare Tax Sick Pay at 1.45percent $11 <Enter> Enter the compensation amount to the right of the dollar sign ($) 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 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 "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(-).

Reminder:

2008 revision enter from line 15/16

(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 11600, 11608, 11609, 11610, 11611, 11612, 11613, 11614, 11616 and 11617 ) (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 11600, 11609, 11610, 11611, 11612, 11613, 11614 and 11616) (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> 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 02 - Form 943 / Form 943–PR (Programs 11608 and 11617)(2017 and Later 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 03 - Form 943 / Form 943–PR (Programs 11610 and 11614) (2010 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.
(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) Withholding LN6 <Enter> Enter the amount from line 6.

Note:

This field will only be prompted for Form 943.

(7) Number of Qualified Employees Paid Exempt Wages After March 31 L7A <Enter> Enter the amount from line 7a.
(8) Exempt Wages Paid to Qualified Employees After March 31 L7B <Enter> Enter the amount from line 7b.
(9) Social Security Tax exemption ( line 7b X .062) L7C <Enter> Enter the amount from line 7c.
(10) Total Taxes before adjustments (line 3 + line 5 +line 6 - line 7c) L7D <Enter> Enter the amount from line 7d.
(11) Current Year's Adjustments LN8 <Enter>
MINUS (−)
Enter the amount from line 8.
(12) Total Tax Taxpayer LN9 <Enter>
MINUS (−)
★★★★★★
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.

(13) EIC L10 <Enter> Enter the amount from line 10.

Note:

This field will only be prompted for Form 943

(14) FTD Credit L12 <Enter> Enter the amount from line 12.
(15) COBRA payments 13A <Enter> Enter the amount from box 13a.
(16) Number of recipients who received COBRA payments 13B <Enter> Enter the amount from box 13b.
(17) Number of Qualified Employees Exempt Wages March 19-31 13C <Enter> Enter the amount from line 13c.
(18) Exempt Wages Paid to Qualified Employees March 19-31 13D <Enter> Enter the number from box 13d.
(19) Social Security tax exemption (line 13d X 0.62) 13E <Enter> Enter the amount from line 13e.
(20) Add Lines 12, 13a and 13e L14 <Enter> Enter the amount from box 14.
(21) 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(-).
(22) Refund Indicator RI <Enter> Enter a "2" if ONLY"Refunded" box is checked; otherwise, press <Enter>.
(23 thru 34) January Liability through December Liability AJAN thru LDEC <Enter> Enter the amount from line A through line L.
(35) 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" .

(36) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(37) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(38) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(39) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(40) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 943 / Form 943–PR (Programs 11600 and 11612) (2011 and 2012 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.
(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) Withholding LN6 <Enter> Enter the amount from line 6.

Note:

This field will only be prompted for Form 943.

(7) Total Taxes before Adjustment LN7 <Enter>Minus Enter the amount from line 7.
(8) Current Year's Adjustments LN8 <Enter>
MINUS (−)
Enter the amount from line 8.
(9) Total Tax After Adjustments LN9 <Enter>
MINUS(−)
★★★★★★
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.

(10) Total Deposits LN10 <Enter> Enter the money amount from line 10.
(11) COBRA payments 11A <Enter> Enter the amount from line 11a.
(12) Number of people 11B <Enter> Enter the amount from line 11b.
(13) Add Lines 10 & 11a L12 <Enter> Enter the amount from line 12.
(14) Balance Due / Overpayment 13/14 <Enter>
MINUS (−)
Enter the amount from line 13 or line 14 as follows:
(a) If the amount on line 13 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 13 is different from the Remittance amount, enter the amount from line 13 and press <Enter>.
(c) If there is no entry on line 13, enter the amount from line 14 and press MINUS(-).
(15) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(16 thru 27) January Liability through December Liability AJAN thru LDEC <Enter> Enter the amount from line A through line L.
(28) 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" .

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

Section 03 - Form 943 / Form 943-PR (Programs 11609 and 11613 ) (2013 Revision) and (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.
(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 2014.

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

Reminder:

No entry for 2014.

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

Reminder:

No entry for 2014.

(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.

Section 03 - Form 943 / Form 943-PR (Program 11608 and 11617) (2017 and Later 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.
(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.

Sections 05 thru 16 - Form 943-A (Programs 11600, 11608, 11609, 11610, 11611, 11612, 11613, 11614, 11616 and 11617) (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, Form 944(SP), Form 944–PR and Form 944–SS (Programs 11640, 11650,11655, 11660, 11661, 11670, 11671, 11675, 11680, and 11690) (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 Cincinnati

(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 Cincinnati

(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 Cincinnati

(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 Cincinnati

Section 02 - Form 944, Form 944(SP), Form 944–PR and Form 944–SS (Programs 11640, 11650, 11655, 11660, 11661, 11670, 11671, 11675,11680, and 11690) (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 and Form 944–SS) / “Usted DEBE llenar ambas paginas de esta...” (Form 944(SP) and Form 944–PR).
(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, Form 944(SP), Form 944–PR and Form 944–SS (Programs 11640 and 11690)(2010 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) Total Wages/Tips and other Compensation LN1 <Enter> Enter the amount from box 1.

Note:

This field will only be prompted for Form 944 and Form 944 (SP).

(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 944 and Form 944 (SP).

(5) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(6) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(7) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from box 4c, column 1.
(8) Add Column 2, Lines 4a thru 4c L4D <Enter> Enter the amount from box 4d.
(9) Number of qualified employees paid exempt wages/tips after March 31 L5A <Enter> Enter the number from box 5a.
(10) Exempt wages/tips paid to qualified employees after March 31 L5B <Enter> Enter the amount from box 5b.
(11) Social Security Tax exemption (line 5b x .062) L5C <Enter> Enter the amount from box 5c.
(12) Total taxes before adjustments (line 2 + line 4d - line 5c) L5D <Enter> Enter the amount from box 5d.
(13) Current Year's Adjustments LN6 <Enter>
MINUS (−)
Enter the amount from box 6.
(14) 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.

(15) Advance EIC Payments LN8 <Enter> Enter the amount from box 8.

Note:

This field will only be prompted for Form 944 & Form 944(SP) .

(16) Total Deposits L10 <Enter> Enter the amount from box 10.
(17) COBRA payments 11A <Enter> Enter the amount from line 11a.
(18) Number of recipients who received COBRA payments 11B <Enter> Enter the amount from line 11b.
(19) Add lines 10 and 11a 11C <Enter> Enter the amount from line 11c.
(20) Exempt Wages Paid to Qualified Employees March 19-31 11D <Enter> Enter the amount from box 11d.
(21) Social Security tax exemption (line 11d X .062) 11E <Enter> Enter the amount from box 11e.
(22) Add Lines 10, 11a and 11e L12 <Enter> Enter the amount from box 12.
(23) Balance Due / Overpayment 13/14 <Enter>
MINUS (−)
★★★★★★
Enter the amount from box 13 or box 14 as follows:
(a) If the amount in box 13 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount in box 13 is different from the Remittance amount, enter the amount from box 13 and press <Enter>.
(c) If there is no entry in box 13, enter the amount from box 14 and press MINUS(-).

Reminder:

2008 and prior, enter from 11/12.

(24) Refund Indicator RI <Enter> Enter "2" if ONLY the "Send a Refund (Form 944 and Form 944–SS) / Envíe un reembolso (Form 944 (SP) and Form 944–PR)" box is checked; otherwise, press <Enter>.

Section 03 - Form 944, Form 944(SP), Form 944–PR and Form 944–SS (Programs 11612, 11650 and 11680)(2011 and 2012 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.

Note:

This field will only be prompted for Form 944 and Form 944 (SP).

(4) Income Tax Withheld from Wages, Tips, and other compensation LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 944 and Form 944 (SP).

(5) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(6) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(7) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from box 4c, column 1.
(8) Total Social Security/Medicare Taxes L4D <Enter> Enter the amount from box 4d.
(9) Total Taxes Before Adjustments LN5 <Enter> Enter the amount from box 5.

Note:

This field will only be prompted for Form 944 & Form 944(SP) .

(10) Current Year's Adjustments LN6 <Enter>
MINUS (−)
Enter the amount from box 6.
(11) 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.

(12) Total Deposits LN8 <Enter> Enter the amount from box 8.
(13) COBRA Payments L9A <Enter> Enter the amount from box 9a.
(14) Number of recipients who received COBRA payments L9B <Enter> <Enter> the money amount from line 9b.
(15) Add lines 8 and 9a 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 "2" if the ONLY"Send a Refund (Form 944 and Form 944–SS) / Envíe un reembolso (Form 944 (SP) and Form 944–PR)" box is checked; otherwise, press <Enter>.

Note:

This field will only be entered for 2013.

Section 03 - Form 944, Form 944(SP), Form 944-PR and Form 944-SS (Programs 11655 and 11675) (2013 Revision) (Programs 11660 and 11670) (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.

Note:

This field will only be prompted for Form 944 & Form 944SP.

(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 944 & Form 944SP.

(5) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(6) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(7) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from box 4c, column 1.
(8) Taxable Wages and Tips subject to Additional Medicare Tax Withholding L4D <Enter> Enter the amount from box 4d.
(9) Total Social Security and Medicare Tax L4E <Enter> Enter the amount from box 4e.

Note:

This field will not be entered for Form 944-PR.

(10) Total Taxes Before Adjustments LN5 <Enter> Enter the amount from box 5.

Note:

This field will not be entered for Form 944-PR.

(11) Current Year's Adjustments LN6 <Enter>
MINUS (−)
Enter the amount from box 6.
(12) 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.

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

Note:

This field will only be entered for 2013.

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

Note:

This field will only be entered for 2013.

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

Note:

This field will only be entered for 2013.

(17) 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(-).
(18) Refund Indicator RI <Enter> Enter "2" if the ONLY"Send a Refund (Form 944 and Form 944–SS) / Envíe un reembolso (Form 944 (SP) and Form 944–PR)" box is checked; otherwise, press <Enter>.

Section 03 - Form 944, Form 944(SP), Form 944-PR and Form 944-SS (Programs 11661 and 11671) (2017 and Later 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.

Note:

This field will only be prompted for Form 944 & Form 944SP.

(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from box 2.

Note:

This field will only be prompted for Form 944 & Form 944SP.

(5) Taxable Social Security Wages L4A <Enter> Enter the amount from box 4a, column 1.
(6) Taxable Social Security Tips L4B <Enter> Enter the amount from box 4b, column 1.
(7) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from box 4c, column 1.
(8) Taxable Wages and Tips subject to Additional Medicare Tax Withholding L4D <Enter> Enter the amount from box 4d.
(9) Total Social Security and Medicare Tax L4E <Enter> Enter the amount from box 4e.

Note:

This field will not be entered for 944-PR.

(10) Total Taxes Before Adjustments LN5 <Enter> Enter the amount from box 5.

Note:

This field will not be entered for 944-PR.

(11) 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.
(17) 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(-).
(18) Refund Indicator RI <Enter> Enter "2" if the ONLY"Send a Refund (Form 944 and Form 944–SS) / Envíe un reembolso (Form 944 (SP) and Form 944–PR)" box is checked; otherwise, press <Enter>.

Section 04 - Form 944, Form 944(SP), Form 944–PR and Form 944–SS (Programs 11640,11650, 11655,11660, 11661, 11670, 11671, 11675, 11680 and 11690) (All 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.

Reminder:

2009 and 2010 enter the amounts from 15a - 15l

(14) Deposit State L14ST <Enter> For Form 944 and Form 944 (SP):
Enter the state code from box 14.
If anything other than alpha characters or if Form 944–PR / Form 944–SS, press <Enter>.

Note:

This field will only prompt for 2011 and prior.

 

Reminder:

2009 and 2010 enter the State from 16ST.

(15) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if the "Yes/Si" is checked; otherwise, press <Enter>.
(16) Third Party Designee's ID Number ID# <Enter> Enter the Third Party Designee's PIN number.
(17) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(18) Preparer's EIN PEIN <Enter> Enter the Firm's (Preparer's) EIN.
(19) Preparer's Telephone # TEL# <Enter> Enter the Preparer's telephone number.

Sections 05 thru 16 - Form 945–A (Programs 11250, 11260, 11640, 11650,11655, 11660, 11661, 11670, 11671, 11675, 11680 and 11690) (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 11250 and 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 11250 and 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)(2009 and Later 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 PTIN <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.

Section 03 - Form 945 (Program 11250)(2008 and Prior 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) Adjustment to Correct Administrative Errors LN3 <Enter> Enter the amount from line 3.
(6) Total Tax LN4 <Enter>
★★★★★★
Enter the amount from line 4.

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.

(7) Total Deposits LN5 <Enter> Enter the amount from line 5.
(8) Balance Due / Overpayment 6/7 <Enter>
MINUS (−)
★★★★★★
Enter the amount from line 6 or line 7 as follows:
(a) If the amount on line 6 is the same as the Remittance amount, enter a zero (0) and press <Enter>.
(b) If the amount on line 6 is different from the Remittance amount, enter the amount from line 6 and press <Enter>.
(c) If there is no entry on line 6, enter the amount from line 7 and press MINUS(-).
(9) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Refunded" box is checked; otherwise, press <Enter>.
(10) FTD Penalty FTDPEN <Enter> Enter the edited amount from the right margin to the right of the "Address Change" checkbox.
(11) thru (22) January Liability thru December Liability AJAN thru LDEC <Enter> Enter the amount from line A thru line L.
(23) 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" .
(24) Third Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" 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 # TEL# <Enter> Enter the Preparer's telephone number.

Sections 05 thru 16 - Form 945–A (Programs 11250 and 11260) (All Revisions)

Exhibit 3.24.13-29