3.41.276 Form 941 and Schedule R Processing on Service Center Recognition/Image Processing System

Manual Transmittal

November 05, 2021

Purpose

(1) This transmits revised IRM 3.41.276, Optical Character Recognition Scanning Operations - Form 941 and Schedule R Processing on Service Center Recognition/Image Processing System.

Material Changes

(1) Title of this IRM Chapter and Section updated for consistency with all IRMs in the series.

(2) IRM 3.41.276.1, Program Scope and Objectives, Corrected to better define the Audience and add Primary Stakeholders.

(3) IRM 3.41.276.1.6, Terms and Definitions, Added the missing terms Document, ERS and FLC with definitions to the table.

(4) IRM 3.41.276.3, Introduction, Added new section to the IRM to include introduction to IRM, IRM deviation instructions and Taxpayer Bill of Rights information. All remaining section and subsections were renumbered accordingly.

(5) IRM 3.41.276.3.1, Source Documents, Added new subsection to the IRM to reflect the actual forms and schedules processed through SCRIPS. All remaining sections and subsections were renumbered accordingly.

(6) IRM 3.41.276.3.2, Program Codes, Moved to the new Introduction section of IRM. All remaining sections and subsections were renumbered accordingly.

(7) IRM 3.41.276.3.3, How to Use This Internal Revenue Manual (IRM), Moved to the new Introduction section of IRM. All remaining sections and subsections were renumbered accordingly. Also added a table to include more IRM references for easier use and definition of table locations.

(8) IRM 3.41.276.4, Batching, Line (6) (a) Revised the revision sort Example to reflect and clarify the multiple new 2020 and 2021 revisions of the forms. IPU 21U0946 issued 07-15-2021

(9) IRM 3.41.276.6.1, Form 941 Document Perfection Operation Pre-Document Preparation (Pre-Doc Prep), Added more instruction in Line (4)d for handling non-conforming 3 page format forms with the incorrect Form ID. IPU 21U0502 issued 03-31-2021

(10) IRM 3.41.276.9.1, Form 941 Form Identification (FI) QUICK START, Added instruction for handling an incorrect selection in FI.

(11) IRM 3.41.276.9.2, Form 941 Form Identification (FI) Processing, (2) Added the new menu selections for the 2021 2nd Qtr form and the 2021 Form 941 Schedule R and renumbered and retitled all other form revisions accordingly. IPU 21U0946 issued 07-15-2021

(12) IRM 3.41.276.9.3, Form 943 with Schedule R and Stand-Alone Schedule R Form Identification (FI) QUICK START, Added instruction for handling an incorrect selection in FI.

(13) IRM 3.41.276.9.4, Form 943 with Schedule R and Stand-Alone Schedule R Form Identification (FI) Processing, (2) Added the new menu selections for the 2021 Form 941 Schedule R and renumbered and retitled all other form revisions accordingly. IPU 21U0946 issued 07-15-2021

(14) IRM 3.41.276.11.1, Form 941 Data Validation (DV) From Image QUICK START, Added instruction for handling an incorrect selection in DV.

(15) IRM 3.41.276.11.3, Form 943 with Schedule R and Stand-Alone Schedule R Data Validation (DV) From Image QUICK START, Added instruction for handling an incorrect selection in DV.

(16) IRM 3.41.276.12, General Correction Procedures, Added more instruction for data crossed out by the taxpayer and the handling of illegible images.

(17) IRM 3.41.276.12, General Correction Procedures, (2) Corrected the If/Then chart to reflect the add the form year to use for the 2021 2nd Qtr and subsequent revision forms and revised the instruction for all other form years. Added new instruction to enter a 4 digit form ID and provided examples. IPU 21U0946 issued 07-15-2021

(18) IRM 3.41.276.12.5, Entering Code and Edit Fields, (11) and (12) Updated instructions to enter 090999 instead of 022222.

(19) IRM 3.41.276.12.5, Entering Code and Edit Fields, (5) Updated the third row of the IF/THEN table and the Note to reflect the change of line 18 to line 18a. IPU 21U0946 issued 07-15-2021

(20) IRM 3.41.276.15, Other Validations, (5), (7), and (8) Added a Note for temporary action code guidance for Action Code 211 and 225.

(21) IRM 3.41.276.18.9, Pull Document Report, Added a table to include a listing of the Reason Codes and Conditions for the document deletion.

(22) Exhibit 3.41.276-1, Transcription Sheets (Miscellaneous), Updated the Instructions for Received Date to enter 090999 instead of 022222.

(23) Exhibit 3.41.276-2, Transcription Sheets (Form 941 Page 1, Page 2, (Page 3 on 2020 2nd Qtr and Subsequent Revisions), Schedule B, Schedule R, and Schedule R Continuation Sheet), Added 27 new transcription fields to the table and provided the Screen Prompts, Descriptions and Instructions for each field. Lines 11d, 11e 11f, 13e, 13f, and 13g to 941 page 2, Lines 18b, 23, 24, 25, 26, 27 and 28 to 941 page 3 and 14 new columns to the Schedule R. IPU 21U0946 issued 07-15-2021

(24) Exhibit 3.41.276-2, Transcription Sheets (Form 941 Page 1, Page 2, (Page 3 on 2020 2nd Qtr and Subsequent Revisions), Schedule B, Schedule R, and Schedule R Continuation Sheet), Added 5 transcription fields to the table and provided the Screen Prompts, Descriptions and Instructions for each field. Line 11c to 941 Page 1, Lines 13d, 13f, 21 and 22 to 941 page 2 and page 3. IPU 21U0502 issued 03-31-2021

(25) Exhibit 3.41.276-3, Transcription Sheets (Form 943 with Schedule R and All Stand-Alone Schedule R), Added 12 new transcription fields to the table and provided the Screen Prompts, Descriptions and Instructions for each field. 12 new columns on the Stand-Alone 943 Schedule R.

(26) Exhibit 3.41.276-3, Transcription Sheets (Form 943 with Schedule R and All Stand-Alone Schedule R), Added 14 new transcription fields to the table and provided the Screen Prompts, Descriptions and Instructions for each field. 14 new columns to the Stand-Alone 941 Schedule R. IPU 21U0946 issued 07-15-2021

(27) Exhibit 3.41.276-4, Street Abbreviations, Updated Exhibit to reflect changes to USPS database. Added Abbreviations for Light and Port and corrected the abbreviation for Cove. IPU 21U0502 issued 03-31-2021

(28) Exhibit 3.41.276-6, Function Key List, Function Key, F4 description updated with new procedure.

(29) Exhibit 3.41.276-10, Consolidated List of Acronyms, Added the missing acronym for ERS.

(30) Editorial corrections and consistency changes made throughout including, updating titles of referenced Chapter 3 and Section 41 to reflect changes in the IRM series, removing italics, updating other titles, correcting IRM links, etc.

Effect on Other Documents

IRM 3.41.276, dated November 18, 2020 (effective date January 1, 2021) is superseded. This IRM incorporates the following IRM procedural updates (IPU’s): IPU 21U0502 issued 03-31-2021 and IPU 21U0946 issued 07/15/2021.

Audience

Wage and Investment, Submission Processing Site, Receipt and Control Operation, Document Perfection Operation, and Data Conversion Operation Employees

Effective Date

(01-01-2022)

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

Program Scope and Objectives

  1. This program provides human intervention for data verification of electronic data record created by optical recognition engines for the purpose of data capture from paper returns filed with the IRS.

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

    2. Use IRM 1.11.10, Interim Guidance Process, and elevated through the proper channels for operational situations, temporary procedures, pilot program, or a change to current procedures.

  2. Purpose: The instructions in this IRM apply to the paper filed Form 941, Employer's Quarterly Federal Tax Return, and Form Schedule R, Allocation Schedule for Aggregate Form 94x Filers for Form 941 and Form 943 processed through Service Center Recognition/Image Processing System (SCRIPS).

  3. Audience: Submission Processing Data Conversion Operation, Receipt and Control Operation and Document Perfection Operation personnel and their support staff, including but not limited to the following: peripheral scanner operators, clerks, tax examiners, leads and supervisors. These instructions apply to all campuses.

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

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

  6. Primary Stakeholders: Those affected by these procedures or have input to the procedures, including a change in workflow, additional duties, change in established time frames, and similar issues include:

    • Accounts Management (AM)

    • Small Business/Self Employed (SB/SE)

    • Submission Processing (SP)

    • Chief Financial Officer (CFO)

    • Taxpayer Advocate Service (TAS)

    • Chief Counsel

    • Information Technology (IT) Programmers

    • Tax Exempt/Government Entities (TEGE)

    • Compliance Strategy and Policy

    • Operations Business Support

    • Office of Servicewide Penalties

  7. Program Goals: Convert processable paper media employment returns to electronic data records.

Background

  1. Filers send paper employment forms and schedules to the Internal Revenue Service (IRS) to fulfill their requirement to file a quarterly employment tax return and provide their taxpayer identification number (TIN). The IRS must convert the the information present on the paper filings to an electronic data record. Employees input and validate the data present and the IRS systems for these records during conversion to electronic data records.

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 is not all inclusive of the various updates to the IRC.

  2. All policy statements for Submission Processing are found in IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities:

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

    • Congressional Acts that outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Act of 1986.

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

Roles and Responsibilities

  1. The Director, Submission Processing approves and authorizes issuance of this IRM.

  2. The Planning and Analysis staff provides feedback and supports local management to monitor and achieve and scheduled goals.

  3. The Operation Manager secures, assigns and provides training for the staff needed to perform the duties presented in this IRM.

  4. The Team Manager assigns, monitors and controls the workflow to complete the work timely.

  5. The Employee applies the instruction for the duties presented in this IRM on the SCRIPS system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.

Program Management Review

  1. Program Reports: The reports listed below show work schedules, receipts, production and inventory for conversion of paper returns to electronic data. Management uses these reports to monitor the daily and weekly status of the program through completion.

    • IPS0083, Workstation Operator Statistics Program and Function Summary Report

    • IPS0698, Workflow Status

    • IPS10610, Run Balancing Report

    • IPS06440, Throughput Statistics Report

    • 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: Management measures weekly goals using the above reports for each function compared to the established completion schedule. Each function is expected to complete the inventory on or before the program completion, and 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. Local Management conducts and monitors quality reviews and takes corrective action to ensure quality products. A managerial or product review in the Data Validation function is performed each week on every employee and entered into Embedded Quality for Submission Processing System (EQSP). Managerial and product reviews supplement the quality review process.

  3. Annual Review: Management reviews the processes in this manual annually to ensure accuracy and promote consistent tax administration.

Program Controls

  1. Management can use local reports to establish additional information for maintaining daily program control. Local reports never replace the established official reports.

Terms and Definitions

  1. The following is a list of terms and acronyms used throughout this IRM.

    TERM DEFINITION
    Alpha Character A character (letter) of the alphabet.
    Alphanumeric Field A field that accepts both alpha and numeric characters.
    APO Army Post Office
    Application Refers to the system used for form type processed (i.e., IRP, ACA-IRP, Schedule K-1, Form 940, Form 941, Stand-Alone Schedule R).
    Block DLN The first 11 digits of the 14-digit document locator number (DLN) consisting of a two-digit file location code, tax class (tax class is always 1 for Form 941), two-digit document code, three-digit Julian day, three-digit block number. Also see DLN.
    Capture The process of obtaining images of a document for character recognition and operator use.
    Character Any symbol or alpha (special or numeric), that represents information.
    Character Recognition The process of converting information from paper images to digital data form.
    Check Digit (CD) Check Digit should be two-digit Alpha Code preceding EIN or SSN on label.
    Cursor A vertical line showing the position where the next entry is keyed.
    Data Fields Fields that do not include entity fields, e.g., on all documents listed such as: money amounts, dates, indicators, covered individuals, etc.
    DLN
    (Document Locator Number)
    A 14-digit document locator number consisting of a two-digit file location code, tax class (tax class is always 1 for Form 941), two-digit document type, three-digit Julian day, three-digit block number, two-digit sequence number and a year digit. Also see Block DLN.
    Document Code
    (Doc Code)
    The fourth and fifth position of each DLN identifying the type of return the electronic data record has captured. The document code is always 41 for Form 941.
    DPO Diplomatic Post Office
    DV
    (Data Validation)
    Workstation operators enter, verify and/or correct data in flagged fields.
    EIN An employer identification number (a nine-digit number) typically identifies an entity such as a corporation, a trust, a nonprofit association, or a sole proprietor whose module resides on the business master file. Usually in NN-NNNNNNN format.
    Entity/Entity Fields The part of the document dealing with TIN, name, and requests an address be present for the entries.
    ERS Error Resolution System
    Field Specific area provided for data entry.
    Flag A question mark used to designate an unrecognizable character, or an error within a field.
    FLC
    (File Location Code)
    A two-digit number designed to represent the Service Center where an action is taken on a taxpayer module. The action is a transaction representing a return filing or subsequent compliance action.
    Form Identification Number
    (Form ID)
    A six-digit number located at the top right of each page of a SCRIPS Form 941 document.
    • First two-digits = Document Code

    • Third and Fourth digits = Page number of the return

    • Fifth and Sixth digits = Year the template (form layout or form revision) is last updated/changed

    FPO Fleet Post Office
    Function Keys The upper row of keys on the SCRIPS keyboard. The function keys <F1> through <F12>.
    Highlighting A three-dimensional shadowing of a template field used to direct attention to the field. Used in OE to display the current cursor position. Used in DV to display the current cursor position, and the current field with the error.
    The <Ctrl>-5 function key highlights the corresponding field on the image template.
    Image Strip A section of the true and complete image magnified and displayed above the template. The image strip displayed is a magnified version of the corresponding field highlighted on the image.
    Pressing <Ctrl>-3 toggles the image strip on and off.

    Reminder:

    The Image Strip does not display if the form needed Form Identification (FI) during scanning or the F4 key has been used to change the template.

    Key Combination Keystroke commands requiring two or more simultaneous key presses.

    Example:

    Press <Ctrl>-P or post-to-close means to press and hold the <Ctrl> key and then press the P key before releasing the <Ctrl>key.

    LC
    (Location Code)
    A two-digit number designed to represent the Service Center where an action is taken on a taxpayer module. This acronym is used in place of FLC in creating sanitized DLN’s (e.g. LC#########).
    Menu A list of operations/options the workstation operator makes a selection.
    Message Window A window that appears within the main window. It usually appears in the center of the screen. The system uses these windows to relay messages to the operator.
    Name Control A code of up to four characters consisting of alphas and numerics, derived from a taxpayer's name or business name.
    Non-Conforming Form A form the scanner cannot recognize.
    Numeric Character A number ranging from 0 to 9. A digit.
    OE
    (Original Entry)
    Workstation operators enter data into the template field that corresponds to the data in the fields of the scanned document image.
    Prompt A message or statement displayed requiring an operator response.
    Sequence Number/ Serial Number (SN) A two-digit number located at positions 12 and 13 within the DLN that uniquely identifies the document.
    Sight-Verify Examine a highlighted field in DV. If correct, release the field. If incorrect, correct the field. Also, called verify.
    Social Security Number (SSN) A nine-digit number issued to an individual by the Social Security Administration. The IRS uses this number to process tax documents and returns. Usually in NNN-NN-NNNN format.
    Special Characters (symbols) *, &, /, -, %, #, ?, etc.

    Note:

    Ampersand "&" is not considered a special character in the name line entry.

    Status Line A strip of information found along the bottom right side of the main working window below the prompt area. Displays the program number, DLN/SN, document count, and AUTO, Insert and Numeric indicators.
    Submission Form 941, Employer's Quarterly Federal Tax Return, and its associated schedules and Forms 94x Stand-Alone Schedule R. Also, called a unit-of-work (UW).
    Template Each image of the form processed by SCRIPS is displayed on the left side of the workstation screen. A corresponding line by line template representing the fields of the form appears on the right, displaying fields for data entry.
    TIN Taxpayer Identification Number. Either an EIN or an SSN.
    Transmittal A Form 1332-SC, Block and Selection Record, Breaker Sheet.
    True and Complete Image The image the system displays for data entry or validation purposes. If available, the system always displays it on the left half of the monitor screen.
    Unit-of-Work (UW) A group of Form 941 containing one transmittal and one or more Form 941.

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 and Forms 94x Stand-Alone Schedule R.

    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 3.41.274 Optical Character Recognition Scanning Operations General Instructions for Processing via Service Center Recognition/Image Processing System workstation functions, workstation keyboard, windows environment and general instruction for entering data for tax returns and related data through SCRIPS
    IRM 3.41.275 Optical Character Recognition Scanning Operations Scanner Operations on Service Center Recognition/Image Processing System scanning returns on SCRIPS
    IRM 10.5.1 Privacy and Information Protection - Privacy Policy shipping of SCRIPS requests
    Document 12990 Records and Information Management Records Control Schedules time frame to destroy paper sample after conversion to electronic data records
    Document 13144 Proper PII Shipping Procedures shipping of SCRIPS requests
  2. Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area.

  3. IRM’s present on the Servicewide Electronic Research Program (SERP) at the following site: http://serp.enterprise.irs.gov/homepage.html. Specific instructional links available on the BMF Data Conversion Research Portal located at http://serp.enterprise.irs.gov/databases/portals/sp/bmf/data-conversion/data-conversion.html.

  4. IRM 3.13.62, Campus Document Services, Media Transport and Control, or IRM 10.5.1, Privacy and Information Protection - Privacy Policy, provides information on shipping Personally Identifiable Information (PII). This document is located at: http://publish.no.irs.gov/mailtran/pii.html, titled Postal and Transport Policy. Prepare Form 3210, Document Transmittal, and include with ship documents.

Local Desk Procedures Guidelines

  1. Some Submission Processing Campuses have developed local use Desk Procedures. These procedures must only supplement existing Headquarters’ procedures or convey local routing procedures.

  2. All existing local procedures require review by the Operation Manager or designated employee upon receipt of Information Alerts, Questions and Answers (SERP Feedback) or a new IRM revision to ensure conformance with Headquarters Procedures.

  3. Unit managers must have a signed approval, on file, from the responsible Operation Manager for all Submission Processing Local Desk Procedures.

    Note:

    The signed approval must reflect the current processing year.

Introduction

  1. This IRM section describes certain tasks necessary in the processing of Form 941, Employer’s Quarterly Federal Tax Return filed on paper with the Service Center Recognition/Image Processing System (SCRIPS).

  2. Submit IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process Standards, and elevated through proper channels for executive approval. No deviations.

  3. The IRS adopted the Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights, and additional information on the Taxpayer Bill of Rights site located at the following location: https://www.irs.gov/taxpayer-bill-of-rights.

Source Documents

  1. The instructions in this section apply only to the form types listed below for tax years 2005 and subsequent:

    • Form 941, Employer’s Quarterly Federal Tax Return

    • Form 941 Schedule B, Report of Tax Liability for Semiweekly Schedule Depositors

    • Form 941 Schedule R, Allocation Schedule for Aggregate Form 941 Filers

    • Form 943 Schedule R, Allocation Schedule for Aggregate Form 943 Filers

    • Form 940 Schedule R, Allocation Schedule for Aggregate Form 940 Filers

Program Codes

  1. Use the program codes listed below when entering Form 941 through SCRIPS:

    Forms Program Number Tax Class/Document Codes Master File Tax (MFT)
    941 All Other 11205 141 01
    941 Refunds 11206 141 01
    941 With Remit 11208 141 01

  2. Use the program codes listed below when entering Form 943 with Schedule R or Loose/Stand-Alone Schedule R through SCRIPS:

    Forms Program Number Tax Class/Document codes
    Loose/Stand-Alone Schedule R 11620 900
    Form 943 with Schedule R 11621 900

How to Use This Internal Revenue Manual (IRM)

  1. Keystroke Combinations

    • Carets enclose simultaneous keystroke combinations.

      Example:

      <Enter>

    • A hyphen separates multiple keystroke combinations.

      Example:

      <Ctrl>-P. This means hold down the <Ctrl> key while pressing the P key

  2. Glossary: IRM 3.41.276.1.6, Terms/Definitions, Exhibit 3.41.276-10, Consolidated List of Acronyms, and Form 941, Employer's Quarterly Federal Tax Return, has a glossary of terms related directly and indirectly to Form 941 SCRIPS processing.

  3. QUICK START: Each function (Original Entry (OE) From Paper, Data Validation (DV) From Image, Original Entry (OE) From Image, etc.) begins with QUICK START instructions intended to speed access to a unit-of-work (UW). For detailed data entry and validation instructions, see IRM 3.41.276.12, General Correction Procedures, Form 941, Employer's Quarterly Federal Tax Return, and the tables and transcription sheet exhibits in the back of the IRM. More general instructions appear in IRM 3.41.274, Optical Character Recognition Scanning Operations-General Instructions for Processing via Service Center Recognition/Image Processing System.

    Reminder:

    Whenever IRM 3.41.274, OCR Scanning Operations, General Instructions for Processing via SCRIPS, and this IRM conflict, this IRM takes precedence.

  4. Tables

    Table Location Table Table Entries and Use
    IRM 3.41.276.1.6 Acronyms/Terms and Definitions provides the corresponding definitions for the provided listing of terms and abbreviations used throughout section 276 of chapter 41
    IRM 3.41.276.1.7 Related Resources list related resources to use in conjunction with the instruction given
    IRM 3.41.276.3.1 Source Documents list each form name and title
    IRM 3.41.276.8 Workstation Operations
    Specific Key Functionality
    list specific keyboard keys and key combinations with the functionality of each listed
    Exhibit 3.41.276-1 Transcription Sheets (Miscellaneous) lists screen prompt and instruction by form page for use in the OE and DV functions
    Exhibit 3.41.276-2 Transcription Sheets (Form 941 Page 1, Page 2, Page 3, Schedule B, Schedule R and Schedule R Continuation Sheet lists screen prompt and instruction by form page for use in the OE and DV functions
    Exhibit 3.41.276-3 Transcription Sheets (Form 943 with Schedule R and All Stand-Alone Schedule R) lists screen prompt and instruction by form page for use in the OE and DV functions
    Exhibit 3.41.276-4 Street Abbreviations lists specific street address abbreviations for use when it is necessary to reduce the address to 35 characters
    Exhibit 3.41.276-5 Alphabetical Listing of Major Cities with Major City Codes and Zone Improvement Plan (ZIP) Codes lists major city codes for use with address entry
    Exhibit 3.41.276-9 Valid Characters list valid characters and describes the characters allowed in fields present on the transcription sheets

  5. Transcription Sheets

    • Exhibit 3.41.276-1, Transcription Sheets (Miscellaneous), and Exhibit 3.41.276-2, Transcription Sheets (Form 941 Page 1, Page 2, Page 3, Schedule B, Schedule R and Schedule R Continuation Sheet), has transcription sheets for use in the OE and DV functions. These sheets provide most of the information needed to process Form 941 on SCRIPS.

    • Exhibit 3.41.276-3, Transcription Sheets (Form 943 with Schedule R and All Stand-Alone Schedule R), has transcription sheets for use in the OE and DV functions. These sheets provide most of the information needed to process 943 Schedule R on SCRIPS.

Batching

  1. Use the following programs to batch the Form 941 for processing:

    Batch Type Description Program Number
    Perfect/Imperfect All Other 11205
    Perfect/Imperfect Refund 11206
    Perfect/Imperfect With Remit 11208

  2. Sort separately current quarter (current form revision), timely filed returns without attachments (Page 1, Page 2, Page 3, Schedule B, Schedule R, and Form 8974 only) and without extraneous writing (such as: "Final" , "Deceased" , "Out of Business" , etc.) on page 1 as Perfect.

    1. Place returns in "stat" boxes or on batch carts.

    2. Establish batches on the Batch Block Tracking System (BBTS) with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter "1" .

    3. The required route is 180, 550, 300, 500, 450, 610.

    Reminder:

    All returns with a Schedule R attached require processing through SCRIPS. Send returns as OE Paper, if they appear not scannable.

    Note:

    Returns with money amounts on both refund and balance due lines, batch as Non-Refunds. Returns with money amounts on the balance due lines and the "Apply to next return" or "Send a refund" box is checked on the refund line, batch as Non-Refund.

    Note:

    Sort as Imperfect, returns missing page 1, page 2 or page 3.

  3. Sort separately current year delinquent returns, prior year returns, and future year returns without attachments (Page 1, Page 2, Page 3, Schedule B, Schedule R and Form 8974, only) but with extraneous writing (such as "Final" , "Deceased" , "Out of Business" , etc.) on page 1 as Imperfect.

    1. Place approximately 80 returns into a gusset folder.

    2. Place gusset folder containing returns on a batch cart.

    3. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter "1" .

    4. The required route is 180, 210, 550, 300, 500, 450, 610.

      Note:

      Returns with money amounts on both refund and balance due lines, batch as Non-Refunds. Returns with money amounts on the balance due lines and the "Apply to next return" or "Send a refund" box is checked on the refund line, batch as Non-Refund.

    Note:

    At the Service Center option, all delinquent and prior quarter Form 941 can be sorted and processed as Imperfect.

  4. Sort current year, prior year (2005 revision or later and quarter ending 200503 and later), timely filed and delinquent returns with attachments as Imperfect.

    1. Place approximately 80 returns into a gusset folder.

    2. Place gusset folder containing returns on a batch cart.

    3. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter "1" .

    4. The required route is 180, 210, 550, 300, 500, 450, 610.

  5. Sort 2004 and prior tax quarters, 2004 and prior year form revision and American Territories and International (foreign) forms for processing through Integrated Submission and Remittance Processing (ISRP). Use Program 1120X.

    Note:

    Ogden Submission Processing Center (OSPC) processes the International (foreign) returns.

  6. Batch documents that contain writing that is too light appear blank, printed on tissue paper, oversized paper, improper layout, etc. for processing as "OE Paper" :

    1. Sort return by form revision separately prior to batching.

      Example:

      Sort 2005 through 2008 revisions together; 2009 and 2010 revisions with lines 12a and 12b (COBRA) together; 2010 2nd Quarter through 4th Quarter revisions with Lines 6a-6e and 12c-12e (HIRE) together; 2011 revisions together; 2012 revisions together; 2013 revisions together; 2014 through 2016 revisions together; 2017 through 2020 without lines 5a(i) and 5a(ii) revisions together, 2020 with lines 5a(i)-5a(ii) and line 25 revisions together, 2020 with lines 5a(i)-5a(ii) w/o line 25 revisions together, 2021 w/o *Note and w/o lines 13h-13i revisions together and 2021 with Note and with lines 13h-13i and subsequent revisions together.

    2. Clearly mark the BBTS transmittal "OE Paper" .

    3. Place approximately 80 returns into a gusset folder.

    4. Place gusset folder containing returns on a batch cart.

    5. Establish batches on BBTS with an estimated count. Allow the number of blocks for each batch to default to the BBTS calculation or enter "1" .

    6. The required route is 180, 210, 190, 300, 500, 450, 610.

Incoming Loose 94x Schedule R to SCRIPS

  1. The SCRIPS Team is assigned the clerical functions (i.e., Pre-Doc Prep) of any loose Schedule R received by internal mail from any Area Office (AO), Campus, Field Office, TAC Office (or similar term for an IRS location), or any functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Examination (Exam), Image Control Team (ICT), Consolidated Imaging System (CIS), Accounts Management (AM), etc.)

  2. You must take extra care when preparing documents for scanning. Proper document preparation helps prevent issues during the subsequent stages of the scanning process.

Pre-Document Preparation (Pre-Doc Prep)

  1. Document Preparation refers to the set of manual tasks needed to prepare paper documents or forms for imaging into a production scanner. Careful preparation of documents is essential to ensure data integrity and successful auto-feed and data capture during the production scanning process. Check all documents to ensure that all documents in a batch are the same Document Type.

Form 941 Document Perfection Operation Pre-Document Preparation (Pre-Doc Prep)

  1. When preparing returns for scanning, send only the following items for scanning and organize pages in the order listed below:

    • Form 941, Page 1

    • Form 941, Page 2

    • Form 941, Page 3

    • Form 941, Schedule B

    • Form 941, Schedule(s) R

    • Form 941, Schedule(s) R Continuation Sheet

    • Form 8974, Qualified Small Business Payroll Tax Credit

    Note:

    There may be multiple Schedule R and Form 8974 attached to the return. All Schedule R and Form 8974 should be sent for scanning.

  2. If the Schedule R(s) attached to the Form 941 is a nonconforming document (i.e., a spreadsheet, list, or a similar format), pull the return from the block and route to Code and Edit for perfection.

  3. When preparing Form 941 for the scanner, the most critical area for repair is the right side of the 941. If preprinted information is present in the upper right corner (where the DLN prints), do not cover (band-aid) that information. The scanner prints the DLN to the left of the information.

    Exception:

    Form Year 2017 and subsequent Schedule R and Schedule R Continuation Sheets are designed in landscape orientation, the critical area for repair on these forms is the left side of the schedule.

  4. The Pre-Doc Prep function is responsible for the following on all Form 941:

    1. If staples holes exist around the Form ID on page 1 of the Form 941 near the top of the left side of the form then place "White" tape, over the back side to cover the holes.

    2. Carefully removing all staples from the Form 941, if present. It is permissible to cut off the left corner of the return providing no identifying information is damaged or lost (for example: the return year, entity information, etc.).

      Note:

      Form identification (ID) number on page 2 of a duplex form if lost or damaged does not have to be replaced. The identifying information is on page 1.

    3. Line through any extraneous information located above the Form ID Code (9501, 950106, 950107, 950108, 9601, 960106, 960107, 960108, 960109, 960110, etc.) in the upper right corner of the return.

    4. Line out non-conforming Form ID numbers.

      Reminder:

      The correct Form ID codes for each page of the Form 941 are xx01xx for page 1, xx02xx for page 2 and xx09xx for page 3.

      Example:

      Page 2 has a Form ID 950117 instead of 950217 or page 1 has a Form ID 950217 instead of 950117 or page 3 has a Form ID of 950220 instead of 950920.

      Example:

      Form ID of 950120 or 950220 is present on the two-page revisions of the form (Part 5, Signature area of the form on page 2). (The 2020 2nd Qtr and subsequent form revisions must have all three pages (Part 5, Signature area of the form on page 3) to be a valid submission (i.e., 950120, 950220 and 950920)).

      Example:

      Form ID of 950117, 950217 or 950917 is present on the three-page revisions of the form (Part 5, Signature area of the form on page 3). (The 2017 and prior form revisions must have only two pages (Part 5, Signature area of the form on page 2) to be a valid submission (i.e., 950117 and 950217)).

      Note:

      Printed Fax information located at the top of the page does not require a line through.

      Caution:

      Do not use felt tip markers to line through information. Use ONLY black or blue ink pens.

    5. Write in the full EIN if both the Name and EIN are missing on Page 2 (non-duplex), Schedule B, Schedule(s) R and/or Form 8974 in the EIN block, if not present. If the Name is present on Page 2, Page 3, Schedule B, Schedule(s) R and/or Form 8974, write in only the last 4 digits of the EIN in the EIN block.

    6. Ensure all pages face in the correct direction and sequential order (Page 1, Page 2, Page 3, Schedule B, Schedule(s) R and/or Form 8974) for scanning. The correct orientation for pages designed or printed in Portrait format is front facing with Form ID Code located in the UPPER RIGHT CORNER of the page. The correct orientation for pages designed or printed in Landscape format is front facing with Form ID Code located in the UPPER LEFT CORNER of the page.

      Note:

      2017 and later revisions of the Schedule R are printed in landscape format. The correct direction or orientation of these Schedule R within a block or unit-of-work is directly behind the Form 941 or Form 941 Schedule B (both remain in portrait format) with the Form ID positioned in the UPPER LEFT CORNER of the form. To ensure correct recognition of the Schedule R pages, the Form ID must be at the top of the page (based on orientation) as it goes through the scanner.

    7. Repairing any rips, tears or large holes approximately 1 inch or larger on the RIGHT side of the Form 941 that may cause the scanner to jam.

  5. The Pre-Doc Prep function is responsible for the following when processing Perfect batches of Form 941:

    IF THEN
    The return is an American Territory or has a foreign address. Pull the return from the block and route to Code and Edit for processing through ISRP using local procedures.
    Line 15 (Line 13 on 2014-2016 and 2008 and prior revisions) has a money amount, "Apply to next return" or "Send a refund" box is checked (a refund) is batched as a non-refund. Pull the return from the Non-Refund batch and merge into a refund batch using local procedures.
    Line 15 (Line 13 on 2014-2016 and 2008 and prior revisions) has a money amount "Apply to next return" or "Send a refund" box is checked and Line 12 has a money amount. Process as a Non-Refund.
    Tax period is 200412 or prior. Pull the return from the block and route to Code and Edit for perfection and processing through ISRP.
    Form is completely illegible, half page, damaged, etc. Pull the return from the block and merge into an Imperfect batch, using local procedures.

    Note:

    At the Service Center option these returns can be processed as "OE Paper" instead of Imperfect.

    The taxpayer completes the Form 941 information (entity and/or data) using orange, or pink ink. Pull the return from the block and merge into an Imperfect batch, using local procedures.

    Note:

    At the Service Center option these returns can be processed as "OE Paper" instead of Imperfect.

    Taxpayer has handwritten information on page 1 such as "Disaster" , "Final" , "Deceased" , "Out of Business" , "3121 Agreement" , "Household Employer Agent" , "Choreworker" , etc. Pull the return from the block and route to Code and Edit for processing, using local procedures.

    Note:

    If statements like no payroll, no employees this quarter, or not liable are notated on the return, DO NOT PULL THE RETURN, process as normal.

    Returns with an "X" or "/" through the entire page. Pull the return from the block and route to Code and Edit for processing, using local procedures.
    The return does not have a name and EIN.

    Note:

    If the return has either a name or EIN, continue processing.

    Pull the return from the block and route to Code and Edit for processing using local procedures.
    Returns missing Page 1 or Page 2 or Page 3 (if 2020 2nd Qtr and subsequent revisions). Pull the return from the block and route to Code and Edit for perfection and processing using local procedures.
    Taxpayer used only Page 1 of a duplex (two sided) return and a separate Page 2. Pull the return from the block and merge into an Imperfect batch, using local procedures.
    The taxpayer used only Page 2 of a duplex (two sided) return and a separate Page 1. Pull the return from the block and merge into an Imperfect batch, using local procedures.

  6. The Pre-Doc Prep function is responsible for the following when processing Imperfect batches of Form 941:

    IF THEN
    The return is an American Territory or the return has a foreign address. Pull the return from the block and route to Code and Edit for processing through ISRP using local procedures.
    A refund (Line 15 (Line 13 on 2014-2016 and 2008 and prior revisions) has a money amount, "Apply to next return" or "Send a refund" box is checked) is batched as a non-refund. Pull the return from the Non-Refund batch and merge into a refund batch using local procedures.
    Tax period is 200412 or prior. Pull the return from the block and route to Code and Edit for perfection and processing through ISRP.
    Form is completely illegible, half page, or damaged, etc.
    • Repair and continue processing, if possible, otherwise,

    • Pull the return from the block and request processing as "OE Paper" ,

    • Use local procedures.

    The return does not have a name and EIN.

    Note:

    If the return has either a name or EIN, continue processing.

    Pull the return from the block and route to Code and Edit for processing using local procedures.
    The taxpayer completes the Form 941 information (entity and/or data) using orange, or pink ink.
    • Photocopy the return to allow processing through SCRIPS

    • Consider the original Form 941 as an attachment.

    Note:

    At the Service Center option these returns can be processed as "OE Paper" instead of photocopying.

    Returns with an "X" or "/" through the entire page. The page with the "X" is considered an attachment. If the entire return (Page 1, Page 2, Page and Schedule B) has an "X" or "/" , pull and route to Code and Edit for disposition.

    Note:

    If statements like no payroll, no employees this quarter, natural disaster, or not liable are notated on the return. DO NOT PULL RETURNS, process as normal.

    Return is missing Page 1 or Page 2, Page 3 (if 2020 2nd Qtr and subsequent revisions). Pull return from the block and route to Code and Edit for perfection.
    The taxpayer used only Page 1 of a duplex (two sided) return and a separate Page 2.
    • Photocopy the original duplex Page 1,

    • Line through (X) the duplex Page 1 and Page 2, this now becomes an attachment,

    • Send the photocopied Page 1 and the separate Page 2 (e.g., submitted by the taxpayer) to SCRIPS for processing.

    The taxpayer used only Page 2 of a duplex (two sided) return and a separate Page 1.
    • Photocopy the original duplex Page 2,

    • Line through (X) the duplex Page 1 and Page 2, this now becomes an attachment,

    • Send the photocopied Page 2 and the separate Page 1 (e.g., submitted by the taxpayer) to SCRIPS for processing.

    1. Stamp the attachment(s)/envelope and return (in the upper left margin) with the same sequence number. If the return has multiple attachments, stamp the first attachment and staple it and the remaining attachments together. Remove and destroy blank vouchers and instruction pages to make the return perfect.

    2. Place the attachment(s) and envelope in a colored folder at the back of the gusset folder for each block, maintaining sequential order.

    3. Insert a SCRIPS breaker sheet (for example: Form 1332-SC, Block Selection Control Record SCRIPS) at the beginning of each gusset folder.

  7. During scanning, certain documents may reject because the submissions are invalid. The scanning function routes these submissions (documents) to the Pre-Doc Prep function for disposition. The Pre-Doc Prep function is responsible for re-batching the documents and returning them for scanning. When a returns is missing pages (page 1 or page 2 for 2017 and prior revisions or page 1, page 2 or page 3 for 2020 2nd Qtr and subsequent revisions), route to Code and Edit for correspondence.

Form 943 with Schedule R SCRIPS Pre-Document Preparation

  1. When preparing Form 943 with Schedule R returns for scanning, send only the following for scanning and organize pages in the order listed below:

    • Form 943 Page 1

    • Form 943, Schedule(s) R

    • Form 943, Schedule(s) R Continuation Sheet

      Note:

      Batch each Form 943 with Schedule R attached as a separate block of work for scanning.

      Note:

      There may be multiple Schedule R attached to the return. Send all Schedule R for scanning.

  2. If the Schedule R form(s) attached to the Form 943 is a nonconforming document (i.e., a spreadsheet, list or a similar format) pull the return from the block and route to Code and Edit for perfection.

  3. When preparing Form 943 with Schedule R for the scanner, the critical area for repair is the right side of the Form 943; and the critical area for repair on the Schedule R and Schedule R Continuation Sheets is the left side of the schedule due to being in landscape design. If preprinted information is present in the upper right corner (where the DLN prints), do not cover (band-aid) that information. The scanner prints the DLN to the left of the information.

  4. The SCRIPS Pre-Doc Prep function is responsible for the following on all Form 943 with Schedule R and Stand-Alone Schedule R pages:

    1. Carefully removing all staples from the Form 943 with Schedule R, if present. It is permissible to cut off the left corner of the return providing no identifying information is damaged or lost (for example: the return year, entity information, etc.).

    2. Writing the nine-digit EIN on Schedule(s) R in the EIN block, if not present.

    3. Writing the Tax Year/Tax Qtr on Schedule(s) R in the Tax Year/Tax Qtr block, if not present.

    4. Ensure all pages face in the correct direction and order for scanning. The correct orientation for pages designed/printed in Portrait format is front facing with Form ID Code located in the UPPER RIGHT CORNER of the page. The correct orientation for pages designed/printed in Landscape format is front facing with Form ID Code located in the UPPER LEFT CORNER of the page.

      Note:

      2017 and later revisions of the Schedule R are printed in landscape format. The correct direction or orientation of these Schedule R within a block or unit-of-work is directly behind the Form 943 pages (remain in portrait format) with the Form ID positioned in the UPPER LEFT CORNER of the form. To ensure correct recognition of the Schedule R pages, the Form ID must be at the top of the page (based on orientation) as it goes through the scanner.

All Stand-Alone Schedule R SCRIPS Pre-Document Preparation

  1. When preparing Stand-Alone Schedule R returns for scanning, send only the following items for scanning and organize pages in the order listed below:

    • Blank copy of Page 1 of Form 940, Form 941 and/or Form 943

    • Form 940, Form 941 and/or Form 943, Schedule(s) R

    • Form 940, Form 941 and/or Form 943, Schedule(s) R Continuation Sheet

  2. If the Schedule R Stand Alone form is a nonconforming document (i.e., a spreadsheet, list or a similar format) pull the return and route to Code and Edit for perfection.

  3. Each form type must be batched for scanning separately (i.e., Form 940/Form 940 Schedule R should not be mixed with Form 941/Form 941 Schedule R).

    Note:

    There may be multiple Schedule R attached to the return. Send all Schedule R for scanning.

  4. When preparing Stand-Alone Schedule R for the scanner, the critical area for repair is the right side of the Form 940, Form 941 and/or Form 943; and the critical area for repair on the Schedule R and Schedule R Continuation Sheets is the left side of the schedule if in landscape design and the right side of the schedule if in portrait design. If preprinted information is present in the upper right corner (where the DLN prints), do not cover (band-aid) that information. The scanner prints the DLN to the left of the information.

  5. The SCRIPS Pre-Doc Prep function is responsible for the following on all Stand-Alone Schedule R pages:

    1. Carefully removing all staples from the Stand-Alone Schedule R, if present. It is permissible to cut off the left corner of the return providing no identifying information is damaged or lost (for example: the return year, entity information, etc.).

    2. Writing the nine-digit EIN on Schedule(s) R in the EIN block, if not present.

    3. Writing the Tax Year/Tax Qtr on Schedule(s) R in the Tax Year/Tax Qtr block, if not present.

    4. Ensure all page’s face in the correct direction and order for scanning. The correct orientation for pages designed/printed in Portrait format is front facing with Form ID Code located in the UPPER RIGHT CORNER of the page. The correct orientation for pages designed/printed in Landscape format is front facing with Form ID Code located in the UPPER LEFT CORNER of the page.

      Note:

      2017 and later revisions of the Schedule R are printed in landscape format. The correct direction or orientation of these Schedule R within a block or unit-of-work is directly behind the Form 941 or Form 940 or Form 943 pages (all remain in portrait format) with the Form ID positioned in the UPPER LEFT CORNER of the form. To ensure correct recognition of the Schedule R pages, the Form ID must be at the top of the page (based on orientation) as it goes through the scanner.

    5. When preparing Stand-Alone Schedule R and/or Continuation Sheets for scanning, place a Blank Copy of Page 1 of Form 940, Form 941 or Form 943 (match the Page 1 form type to the Schedule R form type) in front of each unique EIN (Same EINs/Taxpayer).

Scanner Operator

  1. Refer to IRM 3.41.275, Optical Character Recognition Scanning Operations-Scanner Operations on Service Center Recognition/Image Processing System for complete scanner operating instructions.

Work Prioritization

  1. The system automatically re-prioritizes the work every time the cycle on the system changes.

  2. The system automatically sets the Unit Task Prioritization for Form 941 using the following criteria:

    Program Title Description
    11206 Refunds
    • Prior Cycle (cycle, batch, scan date/time),

    • Current Cycle (batch, scan date/time),

    • No Cycle (PCD) (batch, scan date/time),

    • Future Cycle (cycle, batch, scan date/timer)

    11205 All Other
    • Prior Cycle (cycle, batch, scan date/time),

    • Current Cycle (batch, scan date/time)

    11208 With Remit
    • Prior Cycle (cycle, batch, scan date/time),

    • Current Cycle (batch, scan date/time)

    11205 All Other No Cycle (PCD) (batch, scan date/time)
    11208 With Remit No Cycle (PCD) (batch, scan date/time)
    11205 All Other Future Cycle (cycle, batch, scan date/time)
    11208 With Remit Future Cycle (cycle, batch, scan date/time)

    Note:

    SCRIPS allows management to override the established Unit Task Priority.

  3. The system automatically sets the Unit Task Prioritization for Form 943 with Schedule R and Stand-Alone Schedule R using the following criteria:

    FORM
    Form 943 with Schedule R
    Stand-Alone 941 Schedule R
    Stand-Alone 940 Schedule R
    Stand-Alone 943 Schedule R

    Note:

    SCRIPS allows management to override the established Unit Task Priority.

Workstation Operations

  1. Refer to IRM 3.41.274, Optical Character Recognition Scanning Operations-General Instructions for Processing via Service Center Recognition/Image Processing System, for a description of these and other items:

    • Keyboard Layout

    • Login/Logoff

    • Operator Statistics

    • Post-to-close

    • Interrupt/Resume

    • Suspend/Resume

    • Status Line

  2. Whenever IRM 3.41.274, Optical Character Recognition Scanning Operations-General Instructions for Processing via Service Center Recognition/Image Processing System, and this IRM conflict, this IRM takes precedence.

Forms Identification (FI) Function

  1. A non-conforming form is when the scanner does not recognize all documents or all pages of the return. These include photocopies of official documents and documents that might be official forms, but do not meet the official specification for measurement, homemade documents of varying formats or documents with or without valid form identification numbers in the upper right-hand corner of the page. The Forms Identification (FI) function allows the workstation operator to identify the form (or the page of the form) to avoid rework at the scanner. The FI screen has an image on the left and an entry template on the right. The entry template permits the operator to select what form type the image is, to delete a single image or to delete an entire submission from further processing. The menus shown on the screen vary depending on how your supervisor profiled you.

    Example:

    This option is grayed out (or not present) on the Original Entry (OE) Function Menu, if it is not in your profile.

  2. If FI workstation receives Schedule R(s) on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.

Form 941 Form Identification (FI) QUICK START

  1. From the Workstation Main Menu, select Original Entry (OE).

  2. From the Original Entry (OE) Selection Menu, select Forms Identification Selection Menu.

  3. From the Forms Identification Selection Menu select 941 Forms Identification.

  4. The first group of images, from a unit-of-work (UW), requiring identification opens.

  5. If an incorrect option is selected from the Forms Identification Selection Menu., press the <Ctrl>-P key combination to set post-to-close followed by <F9> to suspend the block, before entering any data, to return to the Forms Identification Selection Menu.

  6. If you need to stop FI:

    • Press the <Ctrl>-P key combination (post-to-close) to end FI after completing the current UW.

    • Press the <Ctrl>-P followed by <F9> to suspend the block immediately.

      Note:

      For a complete list of key functions, See Exhibit 3.41.276-6, Function Key List.

  7. The system returns you to the Forms Identification Selection Menu when you complete the last image identification in the UW.

Form 941 Form Identification (FI) Processing

  1. The system assigns a six-digit sequence number instead of a DLN to the documents it cannot identify. This number assists in locating the documents within a UW when researching the documents. Once the tax year/page type identification occurs, the system assigns a DLN to the submission.

  2. Identify the image, make the correct letter or number selection from the template in the form identification menu selection. The table below appears on the SCRIPS workstation.

    Menu Option Tax Year Page Type
    A 2021 with *Note or Later Page 1
    B 2021 w/o *Note Page 1
    C 2020 with 5ai - 5aii Page 1
    D 2017 - 2020 w/o 5ai - 5aii Page 1
    E 2014 - 2016 w/o 12a - 12b Page 1
    F 2013 Page 1
    G 2012 Page 1
    H 2011 Page 1
    I 2010 with 6a - 6e Page 1
    J 2009 - 2010 w/o 6a - 6e Page 1
    K 2008 or prior Page 1
    L 2021 with 13h-13i or Later Page 2
    M 2021 w/o 13h-13i Page 2
    N 2020 w/o Part 5 Page 2
    O 2012 - 2020 with Part 5 Page 2
    P 2011 or prior with Deposit State Page 2
    Q 2021 with 18a-18b or Later Page 3
    R 2021 w/o 18a-18b Page 3
    S 2020 w/o Line 25 Page 3
    T 2020 with Line 25 Page 3
    U All Schedule B
    1 2021 or Later Sch R Page 1
    2 2020 with Col a-y Sch R Page 1
    3 2017 - 2020 Sch R Page 1
    4 2012 - 2016 Sch R Page 1
    5 2010 - 2011 Sch R Page 1
    6 2021 or Later Sch R Cont. Page
    7 2020 with Col a-y Sch R Cont. Page
    8 2017 - 2020 Sch R Cont. Page
    9 2012-2016 Sch R Cont. Page
    10 2010 - 2011 Sch R Cont. Page
    V 2017 or Later Form 8974
    W All 1332 Breaker Sheet
    X All Remove

    Note:

    Form 8974 may display in FI Processing if Form ID is misread or the SCRIPS System is unable to recognize the form layout. However, Form 8974 does not present in OE or DV for any further processing.

  3. Always press the <Enter> key to complete a selection.

  4. Documents scanned backwards need research to determine the document type. If you cannot identify the image,

    • Press <F9> to suspend the document for research.

    • If the image is unprocessable, press <X> to remove the document from further processing.

  5. Some unprocessable conditions include:

    • Not a Form 941.

    • Form 941 is a 2004 or prior revision.

    • Form 941 with a Foreign Address.

  6. To end a session, press <Ctrl>-P key combination to set post-to-close. The system returns you to the Original Entry (OE) Selection Menu when you complete the last image in the UW.

Form 943 with Schedule R and Stand-Alone Schedule R Form Identification (FI) QUICK START

  1. From the Workstation Main Menu, select Original Entry (OE).

  2. From the Original Entry (OE) Selection Menu, select Forms Identification Selection Menu.

  3. From the Forms Identification Selection Menu select Stand-Alone Schedule R Forms Identification.

  4. The first group of images, from a unit-of-work (UW), requiring identification opens.

  5. If an incorrect option is selected from the Forms Identification Selection Menu., press the <Ctrl>-P key combination to set post-to-close followed by <F9> to suspend the block, before entering any data, to return to the Forms Identification Selection Menu.

  6. If you need to stop FI:

    • Press the <Ctrl>-P key combination (post-to-close) to end FI after completing the current UW.

    • Press the <Ctrl>-P followed by <F9> to suspend the block immediately.

      Note:

      For a complete list of key functions, See Exhibit 3.41.276-6, Function Key List.

  7. The system returns you to the Forms Identification Selection Menu when the last image identification in the UW is completed.

Form 943 with Schedule R and Stand-Alone Schedule R Form Identification (FI) Processing

  1. The system assigns a six-digit sequence number instead of a DLN to the documents it cannot identify. This number helps in locating the documents within a UW when researching the documents. Once the tax year/page type identification occurs, the system assigns a DLN to the submission.

  2. Identify the image, make the correct letter or number selection from the template in the form identification menu selection. The table below appears on the SCRIPS workstation.

    Menu Option Form Type Form Year
    A 940 All
    B 940 Sch R page 1 2017 or later
    C 940 Sch R page 1 2012 or prior
    D 940 Sch R Cont. page 2017 or later
    E 940 Sch R Cont. page 2012 or prior
    F 941 All
    G 941 Sch R page 1 2021 or later
    H 941 Sch R page 1 2020 with Col a-y
    I 941 Sch R page 1 2017-2020
    J 941 Sch R page 1 2012-2016
    K 941 Sch R page 1 2011 or prior
    L 941 Sch R Cont. page 2021 or later
    M 941 Sch R Cont. page 2020 with Col a-y
    N 941 Sch R Cont. page 2017-2020
    O 941 Sch R Cont. page 2012-2016
    P 941 Sch R Cont. page 2011 or prior
    Q 943 All
    R 943 Sch R page 1 2020 or later
    S 943 Sch R page 1 2017
    T 943 Sch R Cont. page 2020 or later
    U 943 Sch R Cont. page 2017
    X Remove All

    Note:

    Form 940 page 1, Form 941 page 1 and/or Form 943 page 1 may display in FI Processing if Form ID is misread or the SCRIPS System is unable to recognize the form layout. However, Form 940 page 1, Form 941 page 1 and/or Form 943 page 1, does not present in OE or DV for any further processing.

  3. Always press the <Enter> key to complete a selection.

  4. Documents scanned backwards need research to determine the exact document type. If you cannot identify the image,

    • Press <F9> to suspend the document for research.

    • If the image is unprocessable, press <X> to remove the document from further processing.

  5. Some unprocessable conditions:

    • Not a Form 940, Form 941 and/or Form 943.

    • Not a Schedule R Page 1 or Schedule R Continuation page.

    • 940 or 941 Schedule R with Tax Year or TaxQtr prior to 2010.

    • 943 Schedule R with Tax Year prior to 2017.

  6. To end a session, press <Ctrl>-P key combination to set post-to-close. The system returns you to the Original Entry (OE) Selection Menu when you complete the last image in the UW.

Original Entry (OE) Function

  1. The OE function is used to manually key enter data from both scanned images and from paper documents. The menus shown on the screen vary depending on how your supervisor profiled you.

    Example:

    This option is grayed out (or not present) on the Original Entry (OE) Function Menu, if it is not in your profile.

Form 941 Original Entry (OE) From Image QUICK START

  1. From the Workstation Main Menu, select Original Entry (OE) Selection Menu.

  2. From the Original Entry (OE) Selection Menu, select OE Image Selection Menu.

  3. From the OE Image Selection Menu, select 941 OE Image Selection Menu.

  4. From the 941 OE Image Selection Menu, select one of the following:

    • All 941s (1120X) OE Image

    • 941 Refunds (11206) OE Image

    • 941 All Other (11205) OE Image

    • 941 With Remit (11208) OE Image

  5. After the selection is entered press <Enter> as prompted or press <Alt>-X to exit to the previous menu.

  6. The first whole unit-of-work (UW), or first individual document (because an entire UW may not require OE Image) requiring OE opens. See Exhibit 3.41.276-1, Transcription Sheets (Miscellaneous).

    1. The scanned image of the document displays on the left side of the workstation screen.

    2. Data is input in the specific field window, displayed on the right side of the workstation screen.

  7. If an incorrect option is selected, press the <Ctrl>-P key combination and then suspend this UW. Notify your supervisor.

  8. If the last data entered is not the last field of the page and there is no other data present on the page, press the <F6> key to release a document and display the next template.

  9. Press the <Ctrl>-P key combination (post-to-close) to end OE Image.

  10. The system returns you to the Original Entry (OE) Selection Menu when you complete the last document in the current UW.

Form 941 Original Entry (OE) From Image Processing

  1. The Status Line at the bottom of the screen displays the following information:

    1. The Program field displays one of the following:

      Program (Displayed) Description (Not Displayed)
      11205 Perfect/Imperfect - All Other
      11206 Perfect/Imperfect - Refunds
      11208 Perfect/Imperfect - With Remit

    2. The DLN field displays the DLN of the document being displayed.

    3. The SUB field displays the relative count of the document.

      Example:

      If it is the first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80" .

    4. The Pg field displays the relative count of the page of the document.

      Example:

      If it is 941 page 1, the Pg field displays "1 of 2" or "1 of 3" ; 941 page 2 displays as "2 of 2" or "2 of 3" depending on the length of the return filed.

    5. The Status Line displays "IN" when the insert mode is on and "NU" when the numeric mode is on.

  2. In OE Image, you manually enter information into the template using a scanned image of the return as a source.

Form 943 with Schedule R and Stand-Alone Schedule R Original Entry (OE) From Image QUICK START

  1. From the Workstation Main Menu, select Original Entry (OE) Selection Menu.

  2. From the Original Entry (OE) Selection Menu, select OE Image Selection Menu.

  3. From the OE Image Selection Menu, select Stand-Alone Sch Rs OE Image Selection Menu.

  4. From the Stand-Alone Sch Rs OE Image Selection Menu, select one of the following:

    • All Stand-Alone Sch. R OE Image

    • 943 With Sch. R OE Image

    • 940 Stand-Alone Sch. R OE Image

    • 941 Stand-Alone Sch. R OE Image

    • 943 Stand-Alone Sch. R OE Image

  5. After the selection is entered press <Enter> as prompted or press <Alt>-X to exit to the previous menu.

  6. The first whole unit-of-work (UW), or first individual document (because an entire UW may not require OE Image) requiring OE opens. See Exhibit 3.41.276-1, Transcription Sheets (Miscellaneous).

    1. The scanned image of the document displays on the left side of the workstation screen.

    2. Data is input in the specific field window, displayed on the right side of the workstation screen.

  7. If an incorrect option is selected, press the <Ctrl>-P key combination and then suspend this UW. Notify your supervisor.

  8. If the last data entered is not the last field of the page and there is no other data present on the page, press <F6> key to release a document and display the next template.

  9. Press the <Ctrl>-P key combination (post-to-close) to end OE Image.

  10. The system returns you to the Original Entry (OE) Selection Menu when you complete the last document in the current UW.

Form 943 with Schedule R and Stand-Alone Schedule R Original Entry (OE) From Image Processing

  1. The Status Line at the bottom of the screen displays the following information:

    1. The Program field displays the following:

      Program (Displayed) Description (Not Displayed)
      11620 Stand-Alone Schedule R
      11621 Form 943 with Schedule R

    2. The DLN field displays the DLN of the document being displayed.

    3. The SUB field displays the relative count of the document.

      Example:

      If it is the first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80" .

    4. The Pg field shows the relative count of the page of the document.

      Example:

      If it is Form 943 with Schedule R page 1, the Pg field displays "1 of 2" ; 943 Schedule R Continuation Page displays as "2 of 2" .

    5. The Status Line displays "IN" when the insert mode is on and "NU" when the numeric mode is on.

  2. In OE Image, you manually enter information into the template using a scanned image of the return as a source.

Form 941 Original Entry (OE) From Paper QUICK START

  1. From the Workstation Main Menu, select Original Entry (OE) Selection Menu.

  2. From the Original Entry (OE) Selection Menu, select OE Paper Selection Menu.

  3. From the OE Paper Selection Menu, select 941 OE Paper Selection Menu.

  4. From the 941 OE Paper Selection Menu, select the form type:

    • 941 Refunds (11206) OE Paper

    • 941 All Other (11205) OE Paper

    • 941 With Remit (11208) OE Paper

  5. If the wrong program is selected and the first page of the first document has not been completed, press the <Esc> key to cancel the entry. A window displays asking "Are you sure you want to cancel the inserted document?" Answer "YES" to go back to the 941 OE Paper Selection Menu.

Form 941 Original Entry (OE) From Paper Processing

  1. In OE Paper, the workstation operator manually enters the information into the system and eliminates all transport processing. The operators need the paper form 941 units-of-work to perform OE Paper.

  2. The reason a document is processed using OE Paper is because it cannot be scanned (oversized pages, tissue paper, writing too light, substitute forms, half pages, etc.).

  3. These documents come batched separately and the BBTS Transmittal clearly marked as "OE Paper" .

  4. Once the workstation operator has successfully completed steps 1 through 4 per IRM 3.41.276.10.5, OE Paper QUICK START, input the following information:

    • BBTS Number = The four digit Batch Number located in the upper right corner of the BBTS Transmittal.

    • Cycle Number = The last two digits of the Cycle located below the Batch Number (Batch No) and Release Date (Rel Date) in the upper right corner of the BBTS Transmittal.

    • Tax Year = The Tax year of the first document so the system can generate the correct template.

  5. A blank Form 941 template displays for the first document in the block. Input the information from the document starting with the DLN taken from the first document in the block. The DLN must have 14-digits (for example: LC141027790013). When all fields have been input, press <F6> to get the next template.

    Note:

    OE Paper blocks must have a block number from 790 - 799 only.

  6. For Tax Periods 2010 and subsequent once you have input the Schedule B or pressed <F6>, a window appears to select your next process. The window is titled "Next Page Selection" and the options include:

    • Form 941

    • Schedule R

    • Schedule R Continuation

    • End Block

    Note:

    There can be multiple Schedule R or Schedule R Continuation pages attached to the Form 941. Continue to select the correct one until you have input all the information. You cannot input the Schedule R information if the tax period is prior to 2010.

  7. For Tax Periods 2017 and subsequent once you have input the Schedule B and/or Schedule R (if present) or pressed <F6>, a question window appears that says "Form 8974 present?" . Press "Y" for Yes and "N" for No.

  8. If Form 941 is selected, the system prompts for the next sequence number (located in the 12th and 13th position of the DLN) for each document input (01, 02, 03, etc.). You cannot skip or repeat a sequence number.

    Note:

    If a document is mis-batched or cannot be transcribed, pull the last document in the block and re-number with the sequence number of the removed document.

  9. The system returns you to the 941 OE Paper Selection Menu when you release the last document in the UW.

  10. The Status Line at the bottom of the monitor screen displays the following information:

    • The Program field displays 11205 (All Other), 11206 (Refund) or 11208 (With-Remit).

    • The DLN field displays the DLN of the current document.

    • The SUB field displays the relative count of the document. The field displays "1 of 3" if this is the first document in the block. As each subsequent paper document is processed the count increases to "2 of 3" , "3 of 3" , etc.

    • The Status Line displays "IN" when the insert mode is on and "NU" when the numeric mode is on.

Form 943 with Schedule R and Stand-Alone Schedule R Original Entry (OE) From Paper QUICK START

  1. From the Workstation Main Menu, select Original Entry (OE) Selection Menu.

  2. From the Original Entry (OE) Selection Menu, select OE Paper Selection Menu.

  3. From the OE Paper Selection Menu, select Stand-Alone Sch Rs OE Paper Selection Menu.

  4. From the Stand-Alone Sch Rs OE Paper Selection Menu, select the form type:

    • 943 With Sch. R OE Paper

    • 940 Stand-Alone Sch. R OE Paper

    • 941 Stand-Alone Sch. R OE Paper

    • 943 Stand-Alone Sch. R OE Paper

  5. If the wrong program is selected and the first page of the first document has not been completed, press the <Esc> key to cancel the entry. A window displays asking "Are you sure you want to cancel the inserted document?" Answer "YES" to go back to the Stand-Alone Sch Rs OE Paper Selection Menu.

Form 943 with Schedule R and Stand-Alone Schedule R Original Entry (OE) From Paper Processing

  1. In OE Paper, the workstation operator manually enters the information into the system and eliminate all transport processing. The operators need the paper form 943 with Schedule R or Stand-Alone Schedule R units-of-work to perform OE Paper.

  2. The reason a document is processed using OE Paper is because it cannot be scanned (oversized pages, tissue paper, writing too light, substitute forms, half pages, etc.).

  3. These documents come batched separately and the BBTS Transmittal clearly marked as "OE Paper" .

  4. Once the workstation operator has successfully completed steps 1 through 4 per IRM 3.41.276.10.5, OE Paper QUICK START, input the following information:

    • Form Year = The Tax Year of the first document so the system can generate the correct template.

  5. A window appears to select your template. The window is titled "Next Page Selection" and the options include:

    • Schedule R Page 1

    • Schedule R Continuation

  6. Once the workstation operator makes a page type selection, a blank Schedule R Page 1 or Schedule R Continuation Sheet template displays for the first document in the block.

  7. SCRIPS assigns a DLN for each document but does not print them on the documents. As each new document is processed, the system displays the DLN in the DLN field of the Status Line at the bottom right of the screen. Write the DLN assigned by the system in the upper right-hand corner of the paper document (either the Schedule R Page 1 or the Schedule R Continuation Page).

    Reminder:

    Writing the DLN is necessary so that subsequent operators may retrieve the UW.

    Exception:

    When starting a new UW for Form 943 with Schedule R the next prompt is DLN. Enter the 14-digit DLN stamped on the parent Form 943.

  8. Input the information from the document starting with the two-digit Tax Year. When all fields have been input, press <F6> to get the next template.

  9. Once you have input the Schedule R or pressed <F6>, a window appears to select your next process. The window is titled "Next Page Selection" and the options include:

    • Current Schedule R Page 1

    • Current Schedule R Continuation

    • New Schedule R Page 1

    • New Schedule R Continuation

    • End Block

    Note:

    There can be multiple Schedule R or Schedule R Continuation pages. Continue to select the correct one until you have input all the information. You cannot input the Schedule R information if the tax period/tax year is prior to 2010 for any 941/940 Schedule R page.

  10. The Status Line at the bottom of the monitor screen displays the following information:

    • The Program field displays 11620 (Stand-Alone Schedule R) or 11621 (943 with Schedule R).

    • The DLN field displays the DLN of the current document.

    • The SUB field displays the relative count of the document. The field displays "1 of 3" if this is the first document in the block. As each subsequent paper document is processed the count increases to "2 of 3" , "3 of 3" , etc.

    • The Status Line displays "IN" when the insert mode is on and "NU" when the numeric mode is on.

Releasing a Unit-of-Work in Original Entry (OE)

  1. For OE Image, when you release the last document in a UW, a question appears asking if you want to release the UW.

    1. If you answer "YES" to the question in the window and<Ctrl>-Phas been pressed before releasing the UW, the OE Selection Menu opens.

    2. If you answer "YES" to the question in the window and<Ctrl>-Phas not been pressed, another UW window opens.

    3. If you answer "NO" to the question in the window, the current block remains open for entry until you answer yes.

  2. For OE Paper, to end a block for Tax Year 2009 or prior, once the last document is input, press <F8> and answer the question "Do you want to release this UW?" .

    1. If you answer "NO" to the question window that opens, a template appears for the next Form 941 entry.

    2. If you answer "YES" to the question window, and <Ctrl>-P has not been pressed, a Form 941 template appears to begin a new UW.

    3. If you answer "YES" to the question window, and <Ctrl>-P has been pressed, the OE Selection Menu opens.

  3. For OE Paper, to end a block for Tax Year 2010 and subsequent:

    1. Press <Ctrl>-P (post-to-close) while entering, but before releasing the last document in the UW.

    2. Once the last document is input, press <F6> to bring up the Next Page Selection Window. Select the "End Block" option and answer "Yes" to "Do you want to release this UW?" .

Selecting a Specific Unit-of-Work/Block in Original Entry (OE)

  1. You can select a specific Form 941, Form 943 with Schedule R or Stand-Alone Schedule R UW for OE by following these steps:

    1. From the Workstation Main Menu, select the numeric code for OE. The Workstation Main Menu closes, and the OE Selection Menu opens. The menus shown on the screen vary depending on how your supervisor profiled you.

      Example:

      This option is grayed out (or not present) on the Original Entry (OE) Function Menu, if it is not in your profile.

    2. From the OE Selection Menu, enter the numeric code for OE Select Block. The OE Selection Menu closes, and the Open Block/Unit-of-Work window opens.

    3. Enter the first 11-digits of the DLN from the Form 941.

    4. Press the <Enter> key. The Open Block/Unit-of-Work window closes, and selected UW opens.

    5. The designated UW opens. Enter data using the instructions found in Exhibit 3.41.276-1, Transcription Sheets (Miscellaneous), Exhibit 3.41.276-2 Form 941 Page 1, Page 2, Page 3, Schedule B, Schedule R and Schedule R Continuation Sheet, and/or Exhibit 3.41.276-3, Form 943 With Schedule R and All Stand-Alone Schedule R.

    6. If the block is not available, an error message is displayed indicating the block is not available. For instance, a message displays if you previously worked on this block in FI, or if another operator is currently working on the Block/UW.

    7. If an incorrect option is selected from the OE Selection menu, press the <Ctrl>-P key combination and suspend the UW.

Data Validation (DV) Function

  1. The DV function is used to manually correct data from scanned images. The menus shown on the screen vary depending on how your supervisor profiled you.

    Example:

    This option is grayed out (or not present) on the Data Validation (DV) Function Menu, if it is not in your profile.

Form 941 Data Validation (DV) From Image QUICK START

  1. From the Workstation Main Menu, select Data Validation (DV).

  2. From the Data Validation (DV) Selection menu, select DV Selection Menu.

  3. From DV Selection Menu select 941 DV Selection Menu.

  4. From the 941 DV Selection Menu select one of the following:

    • All 941s (1120x) DV

    • 941 Refunds (11206) DV

    • 941 All Other (11205) DV

    • 941 With Remit (11208) DV

  5. The first UW opens, and the cursor stops at the first highlighted field when AUTO is on. Use the exhibits in this IRM and the general correction procedures to make necessary corrections.

  6. If an incorrect option is selected from the DV Selection Menu before entering any data, press <Ctrl>-P, press <F9> to suspend and return to the DV Selection Menu.

  7. Press the <Ctrl>-P (post-to-close) key combination to end the current UW upon completion of DV Image.

  8. The system returns you to the Data Validation (DV) Selection Menu when you release the last document.

Form 941 Data Validation (DV) From Image Processing

  1. The Status Line at the bottom of the screen displays the following information:

    1. The Program field displays one of the following:

      Program (Displayed) Description (Not Displayed)
      11205 Perfect/Imperfect - All Other
      11206 Perfect/Imperfect - Refunds
      11208 Perfect/Imperfect - With Remit

    2. The DLN field displays the DLN of the document being displayed.

    3. The SUB field displays the relative count of the document.

      Example:

      If it is the first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80" .

    4. The Pg field displays the relative count of the page of the document.

      Example:

      If it is 941 page 1, the Pg field displays "1 of 2" or "1 of 3" ; 941 page 2 displays as "2 of 2" or "2 of 3" depending on the length of the return filed.

    5. The Status Line displays "AU" when the automatic mode is on, "IN" when the insert mode is on, and "NU" when the numeric mode is on.

    Note:

    AUTO Indicator is a toggle that turns the AUTO Mode on and off. When AUTO is on, the cursor automatically moves from the current field to the next field requiring perfection. When AUTO is off, the cursor manually moves through every field using the cursor movement keys. A Select Block or Suspended Block in DV requires the operator to restore the "AUTO On" mode using <Ctrl>-A.

Form 943 with Schedule R and Stand-Alone Schedule R Data Validation (DV) From Image QUICK START

  1. From the Workstation Main Menu, select Data Validation (DV).

  2. From the Data Validation (DV) Selection menu, select DV Selection Menu.

  3. From DV Selection Menu select Stand-Alone Schedule R DV Selection Menu.

  4. From the Stand-Alone Schedule R DV Selection Menu select one of the following:

    • All Stand-Alone Sch. R DV

    • 943 With Sch. R DV

    • 940 Stand-Alone Sch. R DV

    • 941 Stand-Alone Sch. R DV

    • 943 Stand-Alone Sch. R DV

  5. The first UW opens, and the cursor stops at the first highlighted field when AUTO is on. Use the exhibits in this IRM and the general correction procedures to make necessary corrections.

  6. If an incorrect option is selected from the DV Selection Menu before entering any data, press <Ctrl>-P, press <F9> to suspend and return to the DV Selection Menu.

  7. Press the <Ctrl>-P (post-to-close) key combination to end the current UW upon completion of DV Image.

  8. The system returns you to the Data Validation (DV) Selection Menu when you release the last document.

Form 943 with Schedule R and Stand-Alone Schedule R Data Validation (DV) From Image Processing

  1. The Status Line at the bottom of the screen displays the following information:

    1. The Program field displays one of the following:

      Program (Displayed) Description (Not Displayed)
      11620 Stand-Alone Schedule R
      11621 Form 943 with Schedule R

    2. The DLN field displays the DLN of the document being displayed.

    3. The SUB field displays the relative count of the document.

      Example:

      If it is the first document in a UW that has 80 documents, the SUB field displays a count of "1 of 80" .

    4. The Pg field displays the relative count of the page of the document.

      Example:

      If it is 943 Schedule R page 1, the Pg field displays "1 of 2" ; 943 Schedule R Continuation Page displays as "2 of 2" .

    5. The Status Line displays "AU" when the automatic mode is on, "IN" when the insert mode is on, and "NU" when the numeric mode is on.

    Note:

    AUTO Indicator is a toggle that turns the AUTO Mode on and off. When AUTO is on, the cursor automatically moves from the current field to the next field requiring perfection. When AUTO is off, the cursor manually moves through every field using the cursor movement keys. A Select Block or Suspended Block in DV requires the operator to restore the "AUTO On " mode using <Ctrl>-A.

Selecting a Specific Unit-of-Work/Block in Data Validation (DV)

  1. You can select a specific UW of Form 941, Form 943 with Schedule R or Stand-Alone Schedule R documents, for DV by following these steps:

    1. From the Workstation Main Menu, select the numeric code for Data Validation (DV). The Workstation Main Menu closes, and the Data Validation (DV) Selection Menu opens. The menus shown on the screen vary depending on how your supervisor profiled you.

      Example:

      This option is grayed out (or not present) on the Data Validation (DV) Function Menu, if it is not in your profile.

    2. From the DV Selection Menu window, enter the numeric code for DV Select Block. The DV Selection Menu closes, and the "Open Block/Unit-of-Work" window opens.

    3. Enter the first 11-digits of the DLN from the Form 941, Form 943 with Schedule R or Stand-Alone Schedule R documents.

    4. Press the <Enter> key. The Open Block/Unit-of-Work window closes, and the selected UW opens.

    5. The designated UW opens. Enter data using the instructions found in Exhibit 3.41.276-1, Transcription Sheets (Miscellaneous), Exhibit 3.41.276-2 Form 941 Page 1, Page 2, Page 3, Schedule B, Schedule R and Schedule R Continuation Sheet, and/or Exhibit 3.41.276-3, Form 943 With Schedule R and All Stand-Alone Schedule R.

    6. A Select Block or Suspended Block in DV requires the operator to restore the "AUTO On" mode.

    7. If the block is not available, an error message is displayed indicating the block is not available. For instance, a message displays if you previously worked on this block in OE or FI, or if another operator is currently working on the Block/UW.

    8. If an incorrect option is selected from the DV Selection menu, press the <Ctrl>-P key combination and suspend the UW.

Releasing a Unit-of-Work in Data Validation (DV)

  1. For DV Image, when you release the last document in a UW, a question appears asking if you want to release, the UW.

    1. If you answer "NO" to the question window that opens, the current block remains open for more entry, correction, or validation.

    2. If you answer "YES" to the question window, and have NOT issued a post-to-close (<Ctrl>-P), a Form 941, Form 943 with Schedule R or Stand-Alone Schedule R template appears to begin a new UW.

    3. If you answer "YES" to the question window, and have issued a post-to-close (<Ctrl>-P) the DV Selection Menu opens.

General Correction Procedures

  1. Use these procedures as a guide during the Original Entry (OE) and Data Validation (DV) functions. Not all the items always apply to specific situations in either function. If the system stops on a field, sight verify and correct all incorrect items in that field.

  2. Use the following guidelines in determining if scanned information needs corrected:

    IF AND THEN
    A box indicating “Enter Form Layout Year” Appears The form is as follows.
    1. 2021 with *Note or Later

    2. 2021 w/o *Note

    3. 2020 with Lines 5a(i) - 5a(ii) and w/o line 25

    4. 2020 with Lines 5a(i) - 5a(ii) and with line 25

    5. 2017, 2018, 2019, 2020 w/o Lines 5a(i) - 5a(ii)

    6. 2014, 2015, 2016

    7. 2013

    8. 2012

    9. 2011

    10. 2010 2nd Qtr with Lines 6a-6e

    11. 2009, 2010 w/o Lines 6a-6e

    12. 2008 or prior

     

    Note:

    This is NOT the tax period, but the form year ID of the form.

    Enter the 4-digits for the page displayed:
    1. Pg 1: 1121; Pg 2: 1221; Pg 3: 1921

    2. Pg 1: 0121; Pg 2: 0221; Pg 3: 0921

    3. Pg 1: 0120; Pg 2: 0220; Pg 3: 2920

    4. Pg 1: 0120; Pg 2: 0220; Pg 3: 0920

    5. Pg 1: 0117; Pg 2: 0217

    6. Pg 1: 0114; Pg 2: 0214

    7. Pg 1: 0113; Pg 2: 0213

    8. Pg 1: 0112; Pg 2: 0212

    9. Pg 1: 0111; Pg 2: 0211

    10. Pg 1: 1110; Pg 2: 0210

    11. Pg 1: 0109 or 0110; Pg 2: 0209 or 0210

    12. Pg 1: 0108; Pg 2: 0208

     

    Note:

    If the lines format does not match, you need to follow the format below instead of the actual form year.

     

    Reminder:

    This is four-digit entry ONLY.

     

    Exception:

    You CANNOT change a 2020 or later form revision into a 2017 or prior year revision layout. You also CANNOT change any 2017 or prior year form revision into a 2020 or later revision layout. The following error messages display if <F4 > is used with Form Year 20: "Cannot change a "17" or prior Form Year layout to a Form Year "20" or later layout" or "Cannot change a Form Year "20" or later layout to a "17" or prior Form Year layout" .

    Unable to determine by Form Year

    Note:

    You can press <F4> and the system prompts you to change the year format.

    1. Lines 5a(i) - 5a(ii) w/Note, Lines 11a-11g, Lines 13a,13c-13i, Lines 18a-18b, Lines 19-28

    2. Lines 5a(i) - 5a(ii) w/o Note, Lines 11a-11d, w/o Line 13b, w/o Lines 24-25

    3. Lines 5a(i) - 5a(ii), Lines 13a-13g, w/o Line 25

    4. Lines 5a(i) - 5a(ii), Lines 13a-13g, Lines 19-25

    5. Line 11 qualified small business credit.

    6. 2014, 2015 and 2016, ends with Line 13 overpayment

    7. Lines 5a-5f

    8. Lines 5a-5e

    9. Lines 5a, 5e, 6e, 7, 12a-12b

    10. Lines 6a-6e, 7a-7c, 12a-12e

    11. Lines 7a-7d, ends with Line 15 overpayment

    12. Lines 7a-7h, ends with Line 13 overpayment

    1. Form Year 1121, 1221, 1921
       

    2. Form Year 0121, 0221, 0921
       

    3. Form Year 0120, 0220, 2920

    4. Form Year 0120, 0220, 0920

    5. Form Year 0117

    6. Form Year 0114

    7. Form Year 0113

    8. Form Year 0112

    9. Form Year 0111

    10. Form Year 1110

    11. Form Year 0109

    12. Form Year 0108

     

    Reminder:

    This is four-digit entry ONLY.

    Field displays Scanned information Scanned information is correct and in the correct field Press<Enter> to proceed to the next field.
    Field displays scanned information Scanned information is correct but the incorrect field Delete the scanned information using <F3> and enter the correct information using the criteria in the subsection below.

    Note:

    Ensure there is a space between the "%" and the In Care of Name. See IRM 3.41.276.12.3 (3).

    Field displays scanned information Scanned information is in correct field but data is incorrect Delete the scanned information using the <F3> or use the arrow keys to move the cursor to the incorrect information and replace it using the criteria in the subsections below.
    Field does not display any information Image displays information for the field Enter the information for the field using the criteria in the subsections below.
    Field does not display any information Image does not display any information for the field Leave the field blank.
  3. If you reach the maximum field length while entering data, the cursor, in most cases, automatically moves to the next field. Therefore, you can inadvertently enter incorrect characters into the next field. Remove or correct these characters. Use standard abbreviations as shown in Exhibit 3.41.276-4.

  4. Any checkbox present on any form requires sight verification if the system reads the box as marked.

  5. Error Messages — Messages found in the Prompt Area giving helpful hints to correct the error. Most error messages consist of two lines with the first line displaying the error message and the second information to help resolve the error condition.

  6. The <Ctrl>-<F7> combination key function provides the operator the ability to access the last edited field or the last flagged field of the previous document. For more information on Function Keys refer to Exhibit 3.41.276-6.

  7. An asterisk (*) at the upper right-hand corner of the normal proper placement of the numerous check boxes present on the return represent the skip key stop points.

    Caution:

    Taxpayer generated forms may not have the checkbox placement in the correct location. Do not mistake the skip box asterisk for taxpayer entries during OE or DV operations.

    <Ctrl>-S - The skip key combination is used to:
    • Bypass the Code and Edit fields (OE and DV).

    • Move from Line 5d to Line 8, if Form Year 2008-2010. Move from Line 5d to Line 10 if Form Year is 2011 and subsequent.

    • Move to the first money amount field in each column for each month on Schedule B (OE and DV).

    • Move from any blank line in Column (a) on Schedule R or Schedule R Continuation page to Column (b) on the Sub-Total Line (Line 6/Line 11/Line 16 on Schedule R page 1 or Line 9/Line 24/Line 26 on Schedule R Continuation page).

    Note:

    If AUTO is off and no flags exist prior to the skip to field, the skip key combination can be used in DV.

  8. While working in OE Image or DV Image, if you cannot determine the data for any field from the image because it is illegible or the image is incomplete, suspend the UW and pull the paper document for verification.

  9. While working in OE Image or DV Image, do not enter data marked out or crossed through by the taxpayer. Do enter data written in or placed on the document in different font.

  10. Up Arrow Key — Allows the operator to go backwards between pages, one field at a time, instead of jumping to the top of the previous document.

  11. Cross field validations occur on certain conditions and require sight validation and verification. Follow the screen prompts to allow systemic determination of the disposition of the UW.

Illegible Name Control/Employer Identification Number (EIN)

  1. When the Name Control is illegible, enter four hyphens "- - - -" if EIN is present. If EIN is not present, delete the document as "Unprocessable 941" .

  2. When the EIN is illegible, press <F3> and clear the field, if Name Control is present. If the Name Control is not present, delete the document as "Unprocessable 941" .

Name Control/Check Digit

  1. If the EIN is unaltered on a preprinted label and the Check Digit is presented, enter the Check Digit, if legible. Otherwise, enter the Name Control. If Name Control is presented, instead of a Check Digit, always use the name control.

Check Digit
  1. Enter the two letters shown above the tax year on the label.

  2. If the Check Digit is lined through or circled, enter the Name Control.

Name Control
  1. Press <Enter> only for the Check Digit field. The system positions the cursor on the Name Control field.

  2. If the Name Control presented for verification ties into the name on the Name Line, Trade Name Line, or In Care of Name Line, leave the generated Name Control. If the generated Name Control does not tie into the above lines or if it is blank, enter the Name Control edited on the return. If the return does not have an edited Name Control, follow the instructions below.

  3. Enter the Name Control. (See Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area, for Name Control Determination). You do not need to press <Enter> if the Name Control is four characters.

  4. If the Name Control is less than four characters, enter those shown and press <Enter>.

  5. The Name Control usually consists of the first four significant characters of the taxpayers’ name or business name. The first character must be alpha or numeric, and the remaining characters can consist of letters, numbers, an ampersand (&), or a hyphen (-).

    Note:

    If an invalid character is used in the name line, ignore the special character when determining the Name Control.

  6. If more than one Name Control is edited or no Name Control is edited and you cannot determine the correct Name Control and the return has an EIN, enter four hyphens ("- - - -" ) in the Name Control field.

In Care of Name

  1. The presence of a "%" (percent sign) or "C/O" followed by a name identifies an In Care of Name.

  2. Search the Name Line, Trade Name Line and Street Address for an In Care of Name.

  3. Enter "%" , space, and then the name immediately following the "%" or "C/O" indicator.

    Note:

    If the In Care of Name line is sent for verification and all information to the right of the "%" sign is correct, it is not necessary to remove any information that may appear to the left of the "%" . If all information to the right of the "%" is not correct, clear the field and enter the correct information.

  4. Returns identified by a solid black line above and to the left of the entity area or pound (#) signs to the left of the entity area, represent an IRS label under the National Change of Address (NCOA) program. These labels do not have a check digit and are not considered an IRS preprinted label. The In Care of Name line (%) information REQUIRE ENTRY if present.

  5. Valid characters include alphas, numerics, "-" hyphen, "&" ampersand, and "%" percent sign. The field length is 35 positions long. You must spell out any other symbols (e.g., "$" , input as Dollar).

  6. If the In Care of Name is illegible, enter "%-" (Percent hyphen without a space between) this sends the document to the Error Resolution System (ERS) for more research.

  7. If document has an IRS pre-printed label without changes to the In Care of Name line, leave blank.

    Note:

    On IRS pre-printed labels if the only change is to the In Care Of (C/O) information, leave the street, city, state and ZIP Code fields blank.

Entering Name Lines
  1. Enter the information exactly as shown from the name block on the document except as instructed below:

    1. Enter an ampersand (&) for the word "AND" or "OR" .

    2. Space for a period.

    3. Never enter two consecutive spaces.

    4. Space within a true last name where shown.

    5. Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

    6. Omit slash (/) if shown in name line. Space for a slash.

    7. Enter a hyphen (-) where shown. Do not space before or after the hyphen.

    8. Enter numerics present in the name line.

  2. When entering the In Care of Name Line, valid characters include A-Z, 0-9, -, %. The system magnifies or highlights the Name Line, Trade Name, and the Address Line when the operator is in the In Care of Name Line.

Code and Edit Marks

  1. Edit marks and their descriptions:

    EDIT MARK DESCRIPTION
    "*" (Asterisk) The "*" is used to delete tax data or to show that an item is not transcribed.
    • For money amounts, enter the amount written to the left of the "*" , when applicable.

    • For Line Numbers, enter the money amount on the new line number.

    • When an "*" appears in the Entity part of the return, enter all information (characters) not lined through.

    Bracket (parentheses) or "—" (minus)
    • Shows an amount is input as negative.

    Circle
    • Used to delete the Received Date and other erroneous edit marks such as CCC, Action Code, or Tax Periods, etc.

    Note:

    A circle can be used to delete any field except for money amounts.

    Underline
    • Used to identify a Name Control that is to be entered.

    Line Through or circle
    • Used to delete Entity information that should not be entered, including a Check Digit.

    "/" (Slash) or "X"
    • A "/" (slash) or "X " through the entire page shows the page is deleted.

    • If the"/" (slash) or "X" is on Page 1 and/or Page 2, delete the document as "Unprocessable 941" .

    • For all other pages, including Schedule B and Schedule R, delete the page as "Unprocessable Attachment" .

Entering Code and Edit Fields

  1. Code and Edit fields listed and described in Exhibit 3.41.276-1, Transcription Sheets (Miscellaneous).

  2. Code and Edit fields along with Page 1 of the Image presents to the Operator.

  3. Press<Ctrl>-S to get out of the Code and Edit fields (during OE and DV).

  4. Code and Edit writes the Computer Conditions Codes (CCC) to the right of "You MUST fill out both pages of this form and SIGN IT" or in the "bottom middle margin" of the return. It is the responsibility of the operator to input all CCC edited, stamped or underlined on the return.

  5. The following Computer Conditions Codes (CCC) automatically generate:

    IF THEN
    "Line 4" box checked Generate CCC "B"
    "Line 17" (Line 16 for 2008 and prior revisions; Line 18 for 2009–2011 revisions; Line 15 for 2014-2016 revisions) box is checked Generate CCC "F"
    "Line 18a" (Line 18 for 2017-2021 1st Qtr revisions; Line 17 for 2008 and prior revisions; Line 19 for 2009–2011 revisions; Line 16 for 2014-2016 revisions) box is checked Generate CCC "T"
    "Form ID" code starts with "96" Generate CCC "P"

    Note:

    Sight verification is required for Line 4, Line 17 (Line 16 for 2008 and prior; Line 18 for 2009-2011 or Line 15 for 2014-2016) or Line 18a (Line 18 for 2017-2021 1st Qtr revisions; Line 17 for 2008 and prior; Line 19 for 2009–2011 or Line 16 for 2014-2016) if the box is checked or marked with an "X" .

    Note:

    If the Computer Condition Code (CCC) field is displayed for verification these condition codes require transcription if not present and the corresponding box is checked.

  6. The IRS Received Date, often referred to as "Received Date" , is the date a document is first received by the IRS. It is stamped or edited on page 1 of the return.

  7. An "Official Received Date Stamp" may consist of no less than:

    1. "Month" — alpha or numeric characters.

    2. "Day " — two digits: 01–31. (For example, -1, 1, or 01)

    3. "Year" — two or four digits.

    4. Area Office (AO), Campus, Field Office, TAC Office (or similar term for an IRS location) plus the City/Location of the site, or

    5. A functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Examination (Exam), Image Control Team (ICT), Consolidated Imaging System (CIS), Accounts Management (AM), etc.).

  8. The received date is input in MMDDYY format. For example:

    • March -7, 2022 is input as 030722,

    • June 09, 2022 is input as 060922,

    • October 10, 2022 is input as 101022

  9. The "Received Date" must be an "Official" stamp or edited on the return. If the return has multiple received dates, enter the earliest received date that is not circled.

    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.

  10. If the return has a "Post Mark Date" and a "Received Date" , enter the Received Date.

  11. If the return has a "Post Mark Date" and a "Received Date" , and the Received Date is circled, leave the field blank.

  12. If the "Post Mark Date" is the only date on the document, enter 090999.

  13. If the "Received Date" is incomplete, illegible, an invalid day of the month, or a future date, enter 090999. If unsure if the received date requires input, enter 090999.

Employer Identification Number (EIN)

  1. The EIN on Form 941 page one must have 9 numeric digits or blank.

  2. If the EIN is more than or less than nine-digits, illegible, missing, or there is more than one EIN present, press <F3> to clear the field and <Enter>.

  3. For Schedule R EIN instructions, see Exhibit 3.41.276-2, Transcription Sheets (Form 941 Page 1, Page 2, Schedule B, Schedule R and Schedule R Continuation Sheet).

    Note:

    A return must have EITHER an EIN or Name Control to be processable, If the return has either the EIN or Name Control, continue processing. However, if the return does not have an EIN or a Name Control (both blank), delete the document as "Unprocessable 941" .

Address Elements

  1. With the implementation of the Enhanced Entity Index File (EEIF) a window may appear asking "Is address changed?" . This message includes the In Care Of Name Line (%), Street Address, City, State and ZIP Code. If the document has an IRS pre-printed address with no changes, you should answer "NO" . You should answer "YES" if the IRS pre-printed address, has changes (including % name line).

  2. If the return has an IRS pre-printed label without changes to the Street Address, City, State or ZIP, all these fields must be left blank during OE and/or DV. If any of the fields display information, press <F3> and <Enter> to remove the information from the field.

  3. If the return has an IRS pre-printed label without changes to the In Care of Name Line but has a change to the Address, leave the In Care of Name Line blank and enter the Street Address, City, State and ZIP.

  4. Returns identified by a solid black line above and to the left of the entity area or pound (#) signs to the left of the address, represent an IRS label under the National Change of Address (NCOA) program. These returns do not have Check Digits and are not considered an IRS pre-printed label, therefore all In Care of Name Line and Address information require entry.

  5. Enter the Street Address information exactly as shown on the document except as instructed below. See Exhibit 3.41.276-9, Valid Characters.

    1. Never enter "local" as the first word in the Street Address. Enter information to the right of "local" only.

    2. If the only Street Address is "local" , leave the Street Address, City, State and ZIP Code blank. If any of these fields display information press <F3> and <Enter> to remove the information from the field.

    3. If the Street Address has only the DBA, Trade Name or Business Name, leave the Street Address, City, State and ZIP Code blank. If any of these fields display information, press <F3> and <Enter> to remove the information from the field.

    4. If the Street Address has an EIN or SSN, DO NOT input this information. If the only Street Address is the EIN or SSN, leave the Street Address, City, State and ZIP Code blank.

  6. Enter street abbreviations as shown in Exhibit 3.41.276-4, Street Abbreviations.

    Note:

    Do not abbreviate proper names of the street in the Street Address field.

  7. If the Street Address and/or City is illegible, suspend the UW as "Poor Quality Image" . If unable to correct the Street Address and/or City from the paper document, leave the Street Address, City, State and ZIP blank. If necessary, press <F3> and <Enter> to remove any information present in the fields.

    Note:

    If any of the address fields are blank, excluding the % Name Line, they all must be blank.

  8. If the Street Address and/or City are missing, leave the Street Address, City, State and ZIP Code blank. If necessary, press <F3> and <Enter> to remove any information present in the fields.

    Note:

    If any of the address fields are blank, excluding the % Name Line, they all must be blank.

  9. If return has a US Possession, or other foreign address, delete the document as "Unprocessable 941" .

  10. If an address is input during OE or DV, all elements (Street Address, City, State and ZIP Code) require entry.

  11. If two street addresses are present with the same City, State and ZIP Code, enter the first street address.

  12. If two addresses are present with different cities, states and ZIP Codes, enter the first address.

  13. If there is a street address and a PO Box, enter only the PO Box. Treat both "POB" and "PO Drawer" as if they read PO Box.

  14. If a document has PO BOX, POB, PO Drawer or Post Office Box, you may enter an asterisk (*) followed by a space in the first two positions of the Street Address instead of "PO BOX" . It is not necessary to change "PO BOX" to an asterisk if "PO BOX" is scanned.

    Example Enter As
    PO Box #24 * (space) 24

  15. Omit C/O or % (In Care Of) if shown with an address.

  16. Always enter "AND" if an ampersand (&) is shown in the address line.

  17. If @ is shown in the Street Address, enter "AT" .

  18. Major City Codes listed in Exhibit 3.41.276-5 may be used. The system generates a valid five-digit ZIP Code, if a Major City Code is used and a ZIP Code is not present.

  19. If North, South, East or West is shown as part of the city name, use the standard abbreviation (North = N, South = S, etc.). Do Not use a Major City Code in this instance unless found in Exhibit 3.41.276-5, Alphabetical Listing of Major Cities with Major City Codes and Zone Improvement Plan (ZIP) Codes.

    Example:

    East Lansing, MI = ET and South Bend, IN = SB.

    Example Enter As
    West Miami W Miami
    North Ogden N Ogden

  20. If a City has numerics, enter as alphas.

    Example:

    Enter 29 Palms as TWENTY NINE PALMS.

  21. Enter standard abbreviations for states.

  22. If the system presents all nine-digits of the ZIP Code correctly, accept them. If the ZIP Code requires correction, only enter the first five digits of the ZIP Code. If less than five digits use the system default ZIP Code.

  23. If there is no State, but a ZIP Code is present, press the <Enter> key in the ZIP Code field. This generates the State Code for this ZIP Code in the Status Line. Follow the screen prompts to accept this State Code or to enter a different State Code.

  24. If there is no ZIP Code but a State is present, press the <Enter> key in the ZIP Code field. The system generates the default ZIP Code for that State.

  25. If the State does not match the ZIP Code presented, delete the ZIP Code and generate the default ZIP Code for this State.

  26. If both the State and ZIP Code are blank, leave the Street Address, City, State and ZIP Code blank. If necessary, press <F3> and <Enter> to remove any information present in the fields.

  27. Transcribe Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) addresses with the proper two-character State Code followed by the corresponding unique five-digit ZIP Code.

    1. When APO, DPO or FPO is used, do not enter any other data in the City field.

    2. When APO, DPO, or FPO is transcribed in the City field, the State Code field must correspond with the following ZIP Codes:

      ZIP Code State Code
      340 AA
      090–098 AE
      962–966 AP

    Note:

    Enter all APO/DPO/FPO addresses as follows:

    Example Enter As
    APO New York, NY 091XX APO AE 091XX
    DPO, Miami, FL 340XX DPO AA 340XX
    FPO San Francisco, CA 962XX FPO AP 962XX

Money Amount Fields

  1. All money fields consist of dollars and cents.

  2. Enter money amounts as follows:

    Amount on Document Enter As
    0.03 03
    00.03 03
    0.3 30
    .035 03
    1. If dollars and cents amount is present, enter as is.

    2. If a dollar amount is present without cents, enter dollar amount and two zeros for cents.

    3. If a dollar amount is present and it is followed by a line, dash or hyphen, enter dollar amount and two zeros for cents.

    4. If a dollar amount is present and the cents is lined through, enter dollar amount and two zeros for cents.

    5. If there is a single numeric digit in the cents column or following the period, enter the digit followed by a zero.

    6. If 3 or more digits appear in the cents column or following the period, Enter the first two digits.

    7. If money amount is larger than 15 numeric characters, enter only the first 15 characters.

    8. If money amount is a negative zero (for example: -00, -0.00. -00.00, etc.), REMOVE it. Press <F3> to clear the field and then press <Enter>.

  3. Enter negative amounts (identified with a minus "-" before the amount or the amount is within brackets), where allowed, by leading the amount with a hyphen.

  4. If a negative money amount appears in a positive only field, enter amount as positive.

  5. If two or more money amounts appear on the same line, press <F3> to clear the field and then press <Enter>, unless otherwise instructed.

  6. If the money amount is illegible, suspend the UW as "Poor Quality Image" (<F9>; press "S" ; select "Poor Quality Image" ).

  7. If after suspending for "Poor Quality Image" you still cannot determine the correct money amount from the physical document, press <F3> to clear the field and then press <Enter>.

  8. If a code or other non-monetary entry appears in a money field press <F3> to clear the field and then press <Enter>.

Poor Quality Image

  1. Occasionally the Image of the return presented to the OE or DV Operator is unreadable. Some reasons for this include:

    • Writing on Image too light.

    • Image too dark to read writing.

    • Image illegible.

    • Image incomplete, etc.

  2. When working in OE Image or DV Image, if you cannot determine the data for ANY field including the Street Address, City, State and ZIP Code, suspend the UW as "Poor Quality Image" . (<F9>; press "S" ; select "Poor Quality Image" .)

    Note:

    This instruction DOES NOT include the EIN or Name Control. See IRM 3.41.276.12.1, Illegible Name Control/EIN.

  3. The Team Lead or designated employee reviews the Work Status Report for suspended "Poor Quality Image" items and pulls the original return/document from the block and gives to the employee that suspended the UW.

  4. The employee resumes the suspended block, corrects the data using the paper return and then gives the paper return back to the Team Lead or designated employee.

  5. The Team Lead or designated employee re-files the return in its original block.

Unprocessable Conditions

  1. Currently some returns cannot process through SCRIPS or require processing as OE Paper.

  2. Delete all returns determined as unprocessable by selecting "Unprocessable 941" for the Pull-doc Report. (<Ctrl>-<Shift>-<Delete/Del>; select "Unprocessable 941" ).

  3. Some unprocessable conditions:

    1. Return does not have an EIN and Name Control (if either the EIN or Name Control is present, continue processing).

    2. Returns with a U.S. Possession or foreign address. (Processed through ISRP).

    3. If all transcription lines are not available for input due to the form being cut off or folded.

    4. 2020 2nd Qtr and subsequent revisions of the form that display as a prior year layout or any Prior Year form that displays as a 2020 2nd Qtr or subsequent revision layout.

    5. Returns without BOTH entity and money amounts (entirely blank forms).

    6. Forms other than Form 941. (Processing of these returns is done using the correct SCRIPS program or through ISRP).

    7. Form has an "X" or "/" across the entire page 1 or page 2 or page 3 but not both without an explanation.

      Note:

      If only the Schedule B has an "X" or "/" through the page, delete the Schedule B only as an "Unprocessable Attachment" .

    8. The Tax Period is 200412 or prior. (Processed through ISRP).

SCRIPS Transcription Sheets

  1. Exhibit 3.41.276-1, Transcription Sheets (Miscellaneous), Exhibit 3.41.276-2, Transcription Sheets (Form 941 Page 1, Page 2, Page 3, Schedule B, Schedule R and Schedule R Continuation Sheet),and Exhibit 3.41.276-3, Transcription Sheets (Form 943 with Schedule R and All Stand-Alone Schedule R), represent specific data entry procedures.

Math Validations

  1. Line 5c: If line 5c does not math verify, the cursor returns to lines 5a through 5c. Validate each line amount is input correctly.

  2. Line 5d: (200503 through 201212) If line 5d does not math verify, the cursor returns to lines 5a through 5d. Validate each line amount is input correctly.

  3. Line 5e: (201303 and subsequent) If line 5e does not math verify, the cursor returns to lines 5a through 5e. Validate each line amount is input correctly.

  4. Line 6b: (201006 through 201012) Validate there is a money amount on Line 6c, if Line 6b is not blank.

  5. Line 6c: (201006 through 201012) Validate there is an entry on Line 6b, if Line 6c has a money amount.

  6. Line 6e/6:

    1. If Line 6e (201006 through 201012) does not math verify, the cursor returns to lines 3, 5d, 6d, and 6e. Validate each line amount is input correctly.

    2. If Line 6e (201103 through 201112 does not math verify, the cursor returns to lines 3, 5d, 5e and 6e. Validate each line amount is input correctly.

    3. If Line 6 (201203 through 201212) does not math verify, the cursor returns to lines 3, 5d, 5e and 6. Validate each line amount is input correctly.

    4. If Line 6 (201303 and subsequent) does not math verify, the cursor returns to lines 3, 5e, 5f and 6. Validate each line is input correctly.

  7. Line 7d/7h: If line 7h (200812 and prior) or Line 7d (200903 through 201003) does not math verify the cursor returns to lines 7a through 7h, or 7a through 7d, as appropriate. Validate each amount is input correctly.

  8. Line 8: If line 8 (201003 and subsequent) does not math verify, the cursor returns to lines 6, 7a, 7b, 7c and 8. Validate each amount is input correctly.

  9. Line 10: If line 10 (201012 and prior) does not math verify, the cursor returns to lines 8, 9 and 10. Validate each amount is input correctly.

  10. Line 12:

    1. If Line 12 (201703 through 202003) does not math verify, the cursor returns to lines 10,11, and 12. Validate each amount is input correctly.

    2. If Line 12 (202006 and subsequent) does not math verify, the cursor returns to line 12. Validate the amount is input correctly.

  11. Line 12d: (201006 through 201012 only) Validate there is an entry on Line 12c if Line 12d has a money amount.

  12. Line 13:

    1. If Line 13 (201006 only) does not math verify cursor returns to lines 11, 12a, 12e and 13 for sight verification. Validate each amount is input correctly.

    2. If Line 13 (200903 through 201003 and/or 201009 through 201612) does not math verify cursor returns to lines 11, 12a and 13 for sight verification. Validate each amount is input correctly.

  13. Line 14:

    1. If Line 14 (Line 12) (Line 12 for 2014-2016 and 2008 and Prior revisions) does not math verify, the cursor returns to lines 12 (Line 10), 13 (Line 11) and 14 (Line 12) for sight verification. Validate each amount is input correctly. For form years 2014-2016, 2008 and prior, 2009 and 2010, if the tax quarter entered is equal to or greater than 201103, then the cursor returns to lines 8, 13 (Line 11) and 14 (Line 12).

    2. If Line 14 (2020 2nd Qtr and subsequent revisions) does not math verify, the cursor returns to lines 12, 13a, 13b, 13c, 13d, 13f and 14 for sight verification. Validate each amount is input correctly.

  14. Line 15:

    1. If Line 15 (Line 13) (Line 13 for 2012-2016 and 2008 and Prior revisions) does not math verify the cursor returns to lines 12(Line 10), 13 (Line 11) and 15 (Line 13) for sight verification. Validate each amount is input correctly. For form years 2014-2016, 2008 and prior, 2009 and 2010, if the tax quarter entered is equal to or greater than 201103, then the cursor returns to lines 8, 13 (Line 11) and 15 (Line 13).

    2. If Line 15 (2020 2nd Qtr and subsequent revisions) does not math verify the cursor returns to lines 12, 13a, 13b, 13c, 13d, 13f and 15 for sight verification. Validate each amount is input correctly.

  15. Refund check box; Line 15: (Line 13 for 2012-2016 and 2008 and Prior revisions) validate if box is checked by the taxpayer. If the box is checked ensure it displays an X. If the box was mistakenly checked, remove the X when it is present.

  16. SCRIPS performs column balancing for each money amount column for each Schedule R page to the first sub-total line of the page Line 14/ Line 16/Line 6 on first page, Line 24/ Line 26/Line 9 on Continuation page. SCRIPS displays "Column out of balance by: $xxx.xx" or "Column out of balance by: xxx" .

Other Validations

  1. If any line 16 (2012-2013 and 2017 and subsequent revisions) (Line 14 for 2014-2016 revisions) (Line 17 for 2009–2011 revisions) (Line 15 2008 and prior revisions) [Record Of Federal Tax Liability (ROFTL)] amount is blank it is sent to DV for verification. The exception is, if the field presents during OE and left blank, it is not sent for verification.

  2. Use the following to determine the need to input the Third Party Designee information:

    IF THEN
    The "Yes" box is checked
    1. Input an "X" in the "Yes" box and input the Personal Identification Number (PIN) in the PIN box.

    2. If the PIN is more than five characters (alpha and/or numeric), enter the first five characters only.

    3. If the PIN is less than five characters, enter all available characters and leave the rest blank.

    4. If the PIN is not available or is illegible, leave the PIN box blank.

    The "No" box is checked Leave the "Yes" box blank. Input the PIN, if present, using the information in 2 through 4 above.
    Both the "Yes" and "No" boxes checked Leave the "Yes" box blank. Input the PIN, if present, using the information in 2 through 4 above.
    Neither box is checked Leave the "Yes" box blank. Input the PIN, if present, using the information in 2 through 4 above.

    Note:

    If both the "Yes" and "No" boxes checked, the "Yes" box is sent to the operator for verification.

  3. SCRIPS tries to determine the presence of a signature in Part 5 on page 2 or page 3. If SCRIPS detects a signature is present it continues processing. If SCRIPS does not detect a signature it displays a message to the DV/OE operator.

  4. An "asterisk" (*), "notating signature on file" , or "signature on attachment" , etc., in the signature box reflects a valid signature is on an attachment.

  5. Very often a preparer marks the signature line with an "X" indicating where the taxpayer should sign the return. When this happens:

    IF AND THEN
    An "X" is shown in the "SIGN your name here" box There is a name shown in the "Print your name here" box DO NOT correspond for a signature.
    An "X" is shown in the "SIGN your name here" box There is NOT a name shown in the "Print your name here" box Correspond for a signature using AC 225.

    Note:

    Temporary Guidance - Due to processing delays, use AC 232 until further notice.

  6. A signature of an individual, officer, partner, duly authorized agent, etc. affixed by rubber stamp, mechanical device, or computer-generated software to a return is acceptable. The signature may appear on either "Sign your name here" or "Print name and title" line. A signature refers to the name of the individual who attests that the information on the return is true, correct and complete.

    Note:

    Rev. Proc. 2005-39 sets out the circumstances when facsimile signatures may be used for Form 941. This provision allows for the use of a Mechanical Device. A Mechanical Device includes typewritten signature, or those made by a computer output device (laserjet, inkjet, and dot matrix printers).

  7. Returns generated from the Correspondence Imaging System (CIS)/Accounts Management Services (AMS) being sent for processing may not have a signature. If there is an indication, in the signature area, "CIS or AMS-Do Not Correspond for signature" , and the return has a CCC "3" , DO NOT input ERS Action Code (AC) 225. If the return does not have a CCC "3" , input ERS Action Code (AC) 225.

    Note:

    Temporary Guidance - Due to processing delays, use AC 232 until further notice.

    If the Do Not Correspond for Signature is stamped or edited in the signature area, the operator answers yes to the signature question.

  8. Use the information in (3) through (7) to determine if ERS AC 225 is needed:

    IF THEN
    Message "Is a signature present" displays on the screen.

    Note:

    This box may display in the center of page 2 or next to the signature area on page 2.

    • If signature is present in "Part 5" , answer "YES" .

    • If signature is not present in "Part 5" , answer "NO" and enter AC 225 (if not already present) or AC 211, if edited in lower left corner of page 1.

      Note:

      AC 211 always take precedence over AC 225.

    Note:

    Temporary Guidance - Due to processing delays, AC 211 and 225 are not being used; instead enter AC 231 in lieu of AC 211 and AC 232 in lieu of AC 225.

    Note:

    If you accidently answer "NO" and the signature is present, DO NOT enter an "Action Code" .

  9. SCRIPS flags for sight verification any negative money amount on any Schedule R. If amount is still negative, accept/output negative amount.

  10. SCRIPS flags any money amount for sight verification that displays just a single one "1."

  11. SCRIPS flags any money amount that is not numeric (excluding blank).

  12. SCRIPS flags for sight verification any money amount that is over one million dollars.

  13. When working Form 943 with Schedule R or Stand-Alone Schedule R pages SCRIPS requires entry of the TaxQtr/Tax Year on the first 941/940/943 Schedule R. If the Tax Year or the first two-digits of the TaxQtr do not match the scan job tax year entered (OE/DV Image) or the OE entered Tax Year (OE Paper), Display message "Tax Year entered does not match Block Tax Year. Are you sure?" .

  14. SCRIPS flags each Schedule R page where the Schedule R Employer EIN does not equal the EIN on Page 1 of the Form 941. Display message "Employer EIN inconsistent. Please verify."

  15. The "ERS Action Code" may systemically populate after certain conditions are met. If you back up to the "ERS Action Code" from another field, do not clear the "ERS Action Code" field unless specifically instructed in this IRM.

  16. OE Paper: SCRIPS places the input/entered Name Control on the generated image on Name Line 1.

  17. OE Paper: SCRIPS places the input/entered In Care of Name Line on the generated image on the Trade Name Line.

Block Status Window

  1. The Block Status window displays a more detailed status of the blocks/UWs in the search criteria data entered in the Block Search Criteria window.

  2. A change of operational parameters of blocks/UWs is completed in the Block Status window. Depending on the parameter, a change to the parameter for individual blocks/UWs or multiple blocks/UWs is completed at the same time.

    1. Press the <Alt>-A key combination for a selection of all blocks eligible for selection. This excludes blocks reflecting a status of "DELETE" or "DONE" . The result is a check symbol on the selected blocks in the Block Selected for Update column.

    2. If you choose to not perform any updates on the selected blocks, you can deselect all blocks by pressing the <Alt>-A key combination.

    3. You could also choose to cancel the blocks selected and close the Block Status window by pressing the <Alt>-X key combination.

  3. Block status monitoring (IPS0697) window displays a more detailed status of the blocks/UWs.

Purging Documents

  1. Purge from the SCRIPS system the files including the document images, ASCII data, and statistical information once the blocks/UWs of documents process through SCRIPS and reach "accepted" by down-stream processing, and the transmittals have moved to archive.

    Note:

    Accepted means the output files and "the returns in those files" clear all error conditions.

  2. It is recommended a system purge occur a minimum of two (2) weeks after the output date.

  3. Purge only those blocks/Units of Work (UWs) available for purge. The system keeps track of blocks/UWs available for purge and only allows you to purge those blocks/UWs. SCRIPS does not allow any blocks waiting for Quality Review (QR) Block Summarization or flagged for Quality Review to purge.

  4. Do not purge files for reports before six weeks.

    Exception:

    Reports allow deletion after seven working days however, six weeks is the preference.

  5. A deleted document and/or block/UW is removed from the system when the form type is purged. The remainder of the form types on SCRIPS operate in the same manner.

    Example:

    Deleted 941 documents/UWs are removed when a Form 941 Block purge is performed. The remainder of the form types operate in the same manner.

  6. A purge for the form type is initiated and activated before removal of deleted documents/blocks/UWs from the system. If you open a purge window but do not select any blocks for purge, the deleted documents/blocks/UWs do not leave the system. Until the deletion is properly done Documents/blocks/UWs remain on the system.

  7. Retained for 30 days after data is verified as converted to tape per Document 12990, Records Control Schedules, Record Control Schedule (RCS) 32, item 2, Service Center Recognition/Image Processing System (SCRIPS)previously processed under Record Control Schedule (RCS) 19, item 78, Correspondence Imaging System (CIS):(B) System Data, the physical documents (UWs scanned in the SCRIPS area). If systemic issues exist for downstream systems a longer period is enforced by headquarters staff.

Supervisor Section Form 941 and Stand-Alone Schedule R Program Reports

  1. The following is a listing of the Form 941 and Stand-Alone Schedule R reports available on SCRIPS:

    • IRM 3.41.276.18.1, Document Locator Number (DLN) Output Report

    • IRM 3.41.276.18.2, Assigned Document Locator Number (DLN) Report

    • IRM 3.41.276.18.3, Document Locator Number (DLN) Assignment Report

    • IRM 3.41.276.18.4, Actual Output Report

    • IRM 3.41.276.18.5, Workflow Status Report

    • IRM 3.41.276.18.6, Inventory Report

    • IRM 3.41.276.18.7, Production Report

    • IRM 3.41.276.18.8, Run Balancing Report

    • IRM 3.41.276.18.9, Pull Document Report

    • IRM 3.41.276.18.10, Throughput Statistics Report

    • IRM 3.41.276.18.11, Workstation Operator Statistics - Program and Function Summary Report

    • IRM 3.41.276.18.12, FI/DLN Cross Reference Report

Document Locator Number (DLN) Output Report

  1. The title of the report is 941 DLN Output Report (IPS10640).

  2. The report reflects the entire production for the site for a given time frame.

  3. The report shows the following:

    1. Service Center

    2. Run Date

    3. Page number

    4. Program number

    5. DLNs and a notation if it is a transmittal DLN or detail DLN

    6. File Location Code (FLC), Tax Class and Document Code (TAX/DOC), Julian date, Block number and Volume

Assigned Document Locator Number Report

  1. The title of the report is either 941 Assigned DLN Report (IPS03339) or 94x Stand Alone Schedule R Assigned DLN Report (IPS03339).

  2. The report reflects production for the individual scanner for a given time frame.

  3. The report shows the following:

    1. Program number

    2. Run Date and Time

    3. Scanner Job ID

    4. Start Time

    5. End Time

    6. DLNs and a notation if it is a transmittal DLN or detail DLN

    7. File Location Code (FLC), Tax Class and Document Code (TAX/DOC), Julian date, Block number and Volume

    8. The summary page for the scan job by document code and form type

Document Locator Number (DLN) Assignment Report

  1. The title of the report is 941 DLN Assignment Report (IPS10620).

  2. The report reflects the total number of DLN assignments by program number for a given time frame.

  3. The report shows the following:

    1. Service Center

    2. From and to date range

    3. Run Date and clock time

    4. Page number

    5. Program number

    6. Each Batch ID and the coinciding Block Number, Serial Number Range, Unrecognized Documents, Total Documents in Batch and Total Documents Output in Batch for each.

    7. Total Documents for each program

    8. Total Documents Output per program

    9. Total Unrecognized Documents per program

Actual Output Report

  1. The title of the report is either 941 Actual Output Report (IPS10650) or Stand-Alone Sch R Actual Output Report (IPS25020).

  2. The report reflects the entire production for the site for a given time frame.

  3. The report shows the following:

    1. Service Center

    2. FTP File ID number

    3. Run Date and time

    4. Page number

    5. Program number

    6. DLNs and a notation of actual output and number of deleted documents including deleted DLN’s.

    7. Batch or Form Subtotals

    8. Total for All Batches by each program or form type

    9. Total for All Batches Output

Workflow Status

  1. The title of the report is Workflow Status (IPS0698).

  2. This report lists the task/sub-task number, the sub-task description, blocks at the sub-task, total documents for the block, and documents ready for the sub-task. This report also shows percentages for system capacity used under the following three categories: General, IRP, and IRP/ACA/K1/941/940/Stand-Alone.

  3. This report is used to monitor documents and system capacity throughout each workday.

Inventory Report

  1. The title of the report is Inventory Report (IPS03350).

  2. The report reflects inventory for a given time frame reflecting the carry over form volume on the SCRIPS system.

  3. The report shows the following:

    1. Initial Inventory

    2. Process Date

    3. Returns Input

    4. Returns Deleted

    5. Returns Output

    6. Carry Over Inventory

    7. End Time

Production Report

  1. The title of the report is 941 Production Report (IPS10660).

  2. The report reflects the following scanned volumes and year to date output totals.

  3. The report shows the following:

    1. Service Center

    2. Run Date and clock time

    3. Page number

    4. Scanned volumes by document code and form type for today, subtotals and totals

    5. Output volumes by document code and form type and deletes for year to date along with cumulative, subtotals and totals

    6. Status summary for all functions for today/current and year to date cumulative

Run Balancing Report

  1. The title of the report is either 941 Run Balancing Report (IPS10610) or 94x Stand Alone Schedule R Run Balancing Report (IPS25010).

  2. The report reflects the entire production for the site for a given date.

  3. The report shows the following:

    1. Service Center

    2. Run Date

    3. Page number

    4. FTP File ID number

    5. The file name (i.e., OCR1008 for form 941 and OCR1008S for form 94x Stand Alone Schedule R)

Pull Document Report

  1. The title of the report is Reimage/Pull Document Report (IPS00812).

  2. The report lists submissions and documents required to pull (or counted as deleted) for a date range.

  3. The report shows the following:

    1. Service Center

    2. Run Date

    3. Page # - Number

    4. Block

    5. Doc DLN/Seq# - Document DLN Sequence number

    6. App - Application FI, OE or DV

    7. SEID - Standard Employee Identification

      Note:

      An SEID of 000000 represents that the SCRIPS system created the action based on programming and or specific responses to questions posed to the workstation operator.

    8. Date/Time

    9. Reason

      Example:

      Exhibit 3.41.276-7, Pull Document Report

    The reason is one of the following pull document report codes:
    Report Reason Condition
    INVALID 941 Standalone Form 941pg 1, or invalid record group, unprocessable
    UNREC F1332 F1332 identified
    >100 DOCS Each document identified after 100 records/DLN in a block have been identified
    INVALID FORM FI operator identified as an invalid form
    DELETE BLOCK Identified by operator to delete the block
    MIXED SUBMISSION 941 form year 2020 or later with prior form year pages 1, 2 or 3

    Example:

    Marked “Remove” in FI.

Throughput Statistics Report

  1. The title of the report is Throughput Statistics Report (IPS06440).

  2. The report reflects processing function productions for a given date range.

  3. The report rows reflect the following process functions: Scandriver, Transport/Sync, OE Crossover, Form Identification, Block Verification, OE Image, OE Paper, Program Validation, Data Validation, QR Summarization, Block Output, Image Archive, Backup Image Archive and Block Purge.

  4. The report shows the following:

    1. Service Center

    2. From and to date range and clock time

    3. Run Date and clock time

    4. Page Number

    5. Processing Functions

    6. Total Blocks

    7. Total Documents

    8. Process Time

    9. Documents Per Hour

Workstation Operator Statistics Program and Function Summary Report

  1. The title of the report is Workstation Operator Statistics Program and Function Summary Report (IPS00803).

  2. The report displays the number of documents processed in each function for a given date range.

  3. The report rows reflect the following process functions: 460, 470, 480, 47X, and 48X.

  4. The report shows the following:

    1. Service Center

    2. From and to date range

    3. Run Date and clock time

    4. Page Number

    5. Function Code

    6. Program Number

    7. Process Time

    8. Total Key Strokes

    9. Document Per Hour

    10. Summary by Program

FI/DLN Cross Reference Report

  1. The title of the report is 941 FI/DLN Cross Reference Pull Report (IPS10670).

  2. The report lists submissions and documents that require renumbering within each batch of work for a given Output File ID.

  3. The report shows the following:

    1. Service Center

    2. Run Date and Time

    3. Page # - Number

    4. Output File ID number

    5. Output Date

    6. Program Numbers

    7. Batch

    8. Scan Block number

    9. Doc DLN/Seq# - Document DLN Sequence number

    10. New Block number

    11. New Doc DLN/Seq# - Document DLN Sequence number

    12. Total Reassigned DLNs for each individual program

      Example:

      Exhibit 3.41.276-8, 941 DLN Cross Reference Report.

Post Document Preparation

  1. Using the "DLN Output Report" from the tape run, pull the blocks for each listed batch, counting each block to ensure each listed, and only the listed, DLN on the "Output Report" is present.

  2. Re-print the updated Form 1332, Block and Selection Record, from BBTS. (It should include the actual DLN assigned by SCRIPS).

  3. Provide a copy of the "FI/DLN Cross Reference Report" and the "941 Pull Document Report" .

  4. Provide the correct cart card for listing programs by batches on the cart (ERS date card).

  5. If documents come in "stat boxes" , it is the responsibility of Post-Doc Prep clerks to place them in gusset folders before releasing the work to Error Resolution.

  6. The colored or white folder(s) in the first slot of the batch cart or the first stat box for each batch holds documents that were sent to the "Scanner Reject Bin" . Post-Doc Prep should:

    1. Remove the documents from the batch cart or first stat box.

    2. Review the batch (all blocks) to ensure all pages associated with the documents have been pulled.

    3. Write the program number associated with the documents on the first document or on a routing slip and route the documents to Code and Edit/Batching for processing.

      Note:

      If the documents require batching as "ISRP" , include that information on the routing slip.

  7. The Post-Doc Prep process MUST be completed with-in 24 hours of output.

  8. "FI/DLN Cross Reference Report" ,

    1. Some documents coming from SCRIPS do not have a sprayed DLN but instead have a six-digit FI number and either the first 11-digits of the Block DLN (first 10 FI documents) or the first eight-digits of the Block DLN (all remaining FI documents in the block). Using the DLN cross-reference report, locate the electronically-assigned DLN and enter it on Page 1 of the Form 941 (writing the DLN on page 2 or page 3 (2020 2nd Qtr and subsequent revisions) Schedule B, or Schedule R is optional). See Exhibit 3.41.276-8, 941 FL/DLN Cross Reference Report.

    2. Place the return (page 1, page 2, page 3 (2020 2nd Qtr and subsequent revisions) Schedule B, Schedule R, and Form 8974) in ascending sequence number order within the block.

    3. Notate the Form 1332 for any document (sequence number) that is moved in the batch (e.g., FI999999).

      Example:

      If sequence 32 has been renumbered to sequence 99, in the box for sequence 32 notate "moved to 99."

    4. If document is missing, research "Document Review" on the SCRIPS system to determine if the document is missing from the block or if it required deletion. If the document has not been deleted, review entire block/batch for the missing document. ONLY as a last resort, if unable to find the document, print a copy of the return from SCRIPS and place it in the block.

    5. Circle the Document count on Form 1332.

    6. For Perfect, place the BBTS generated Form 1332 in the gusset folder with the correct Form 941 documents.

    7. For Imperfect, remove the SCRIPS breaker sheet and replace with the BBTS generated Form 1332. Route the SCRIPS breaker sheets back to SCRIPS Pre-Doc Prep area.

    8. Ensure the attachments in colored folders belong with the documents in the gusset folder.

  9. Occasionally, as a result of a block of returns having a high unrecognized Page 1 problem, a second block DLN is assigned. The new DLN is located on the "FI/DLN Cross Reference Report" . When this occurs:

    1. Pull the return (page 1, page 2, page 3 (2020 2nd Qtr and subsequent revisions) Schedule B, Schedule R, and Form 8974),

    2. If block is Imperfect, pull associated attachments and place inside a blue folder,

    3. Perfect the DLN on the returns,

    4. Print Form 1332,

    5. Prepare a gusset folder writing/stamping the DLN on it,

    6. Place the return (page 1, page 2, page 3 (2020 2nd Qtr and subsequent revisions) Schedule B, Schedule R, and Form 8974) and blue folder (attachments) inside the gusset folder,

    7. Place the gusset folder in the proper DLN sequence order in the batch.

  10. The "941 Pull Document Report" lists all documents that were either deleted by the Scanner, the Scanner Operator, or the Clerk. See Exhibit 3.41.276-7, 941 Pull Document Report.

    1. The Pull Document report needs printed after every output by the person locally designated to do so. Review each item on the report. Only pull returns when all pages have been deleted. NEVER PULL THE RETURN IF BOTH PAGE 1 (XX01) AND PAGE 2 (XX02) (and PAGE 3 (XX09) if a 2020 2nd Qtr and subsequent revisions) IS NOT LISTED ON THE REPORT. If only page 4 (XX03), and/or page 5 (XX04), and/or page 6 (XX05) is listed on the report, DO NOT pull the return. If the complete return is not being pulled, leave other deleted pages in the batch where located.

      Note:

      If unsure of action to take (for example: page 2 and page 3 listed but page 1 is not listed, page 1 and page 3 is listed but page 2 is not listed, page 2 is listed but page 1 is not listed), research "Document Review" on the SCRIPS system to determine if the document has been deleted.

    2. The report references each item needing pulled, listing the batch number, block number, DLN or FI reference number, and the reason for the deletion (Systemic, OE, DV, etc.).

      IF THEN
      the DLN is present locate the document (Page 1, Page 2, Page 3 (2020 2nd Qtr and subsequent revisions), Schedule B, Schedule R, Form 8974 and attachments) within the block. Pages may not necessarily be in sequential order.
      1. Notate on Form 1332 the document has been deleted.

      2. Line thru the DLN on all pages of the document. If two DLNs are present, place a band-aid over both DLNs on page 1, page 2, page 3 (2020 2nd Qtr and subsequent revisions), Schedule B, Schedule R and Form 8974.

      3. Keep pulled documents in program order and route to Batching/Code and Edit for perfection and processing.

      an FI number is present locate the item to pull within the block.
      1. If the pulled item is page 1, search for page 2, page 3 (2020 2nd Qtr and subsequent revisions), Schedule B, Schedule R, Form 8974 and attachments associated with page 1. Pull these even if not listed on the Pull Doc Report. Line through FI Number/DLN and associate with page 1. Maintain integrity (program) and route to Batching/Code and Edit for perfection and processing.

      2. If the item needing pulled is a page 2 and/or page 3 (2020 2nd Qtr and subsequent revisions) and/or Schedule B and/or Schedule R (page 1 not on list) try to associate with a valid page 1 in the block. It is the centers option if the page 1 DLN is written on the page 2 and/or page 3 (2020 2nd Qtr and subsequent revisions) and/or Schedule B and/or Schedule R. If unable to locate a valid page 1, line through FI number and route to Batching/Code and Edit for perfection and processing.

      neither a DLN or FI number is present locate the block to pull.
      1. Remove it from the batch.

      2. Line thru all DLNs and/or FI numbers on all documents within the block. If two DLNs or FI numbers are present, place a band-aid over both DLNs or FI numbers on page 1, page 2, page 3 (2020 2nd Qtr and subsequent revisions), Schedule B Schedule R and Form 8974.

      3. Keep pulled documents in program order and route to Batching/Code and Edit for perfection and processing.

      Note:

      Occasionally the reason a document is deleted is because the Form ID code, located in the upper right margin, is incorrect (for example: Page 2 has a Form ID of 950106, 960106, etc. or Form ID of 950120 or 950220 is present on the two page revisions of the form (Part 5, Signature area of the form on page 2). The 2020 2nd Qtr and subsequent form revisions must have all three pages (Part 5, Signature area of the form on page 3) to be a valid submission (i.e., 950120, 950220 and 950920)). When this happens, black out the Form ID code prior to sending for processing.

      Caution
      Do not use felt tip markers to black out information.
      Use a black ink pen or pencil.

  11. Once the FI DLN Cross-reference Report and 941 Pull Document Report processing has been completed do the following:

    1. For Perfect place the BBTS generated Form 1332 in the gusset folder with the correct Form 941.

    2. For Imperfect remove the SCRIPS breaker sheet and replace it with the BBTS generated Form 1332. Route the SCRIPS breaker sheets to the Pre-Doc Prep function.

    3. Circle the document/return count on Form 1332 (the next number after the last sequence number assigned). The only exception is if the last sequence number is 99.

    4. Ensure the attachments in colored folders for Imperfect belong with the documents/returns in the gusset folder.

    5. Write or stamp the DLN on the gusset folder.

    6. Make sure the documents/returns within the gusset folder are in sequential DLN order. Post-Doc Prep is responsible for ensuring the DLN is legible on page 1 of all the documents/returns. If necessary, correct or rewrite the DLN to make it readable.

      Note:

      If necessary, write the DLN in the right margin of the return.

    7. Perfecting/writing the DLN on page 2, page 3 (2020 2nd Qtr and subsequent revisions), Schedule B, Schedule R and/or Form 8974 is optional.

    8. Ensure the blocks within the batch are in DLN order in the stat box or on the batch cart.

    9. Route the completed batches to the ERS Control Unit.

Transcription Sheets (Miscellaneous)

The table below explains the screen prompts, description and instructions for the Entity part of the return, Code and Edit fields and other Miscellaneous fields.

Form 941

OE/DV Screen Prompt Description Instructions
Check Digits Check Digits Enter the Check Digit if present. If Check Digit is not present, press the <Enter>key. Refer to IRM 3.41.276.12.2, Name Control/Check Digit, for complete instructions.
Name Ctrl Name Control If the Check Digit is not present, enter the Name Control. Refer to IRM 3.41.276.12.2, Name Control/Check Digit for complete instructions.
Rec Date Received Date Enter the six-digit Received Date in MMDDYY format. Ignore the Century "20" . The Received Date is shown on page 1 of the return. If the Received Date is incomplete or illegible, enter 090999. See IRM 3.41.276.12.5, Entering Code and Edit Fields, for further instructions.

Note:

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

Comp Cond Computer Condition Codes (CCC) Enter the information edited, stamped or underlined to the right of the "You MUST fill out both pages of the form and SIGN IT" . If CCC is invalid, delete the invalid code and continue processing valid codes. Valid codes include B, C, D, F, J, M, O, P, R, T, W, X, 3, 4, 7 and blank.
ERS Action ERS Action Codes Enter from the bottom left corner of page 1 of the return. Valid codes include 211 through 499.

Note:

AC 211 takes precedence over all other Action Codes.

Note:

Temporary Guidance - Due to processing delays, AC 211 and 225 are not being used; instead enter AC 231 in lieu of AC 211 and AC 232 in lieu of AC 225.

Reminder:

ERS Action Code "480" generates for forms with future tax periods after the tax period has been entered. If you back up to the ERS Action Code or other prior fields after the tax period has been entered and ERS Action Code "480" is now present, do not clear the field. Leave the "480" and process as normal.

Sch Ind Schedule Indicator Code Enter from the right margin next to the black title bar for Part 1. Valid numbers include "2" or "3" .

Transcription Sheets (Form 941 Page 1, Page 2, (Page 3 on 2020 2nd Qtr and Subsequent Revisions), Schedule B, Schedule R, and Schedule R Continuation Sheet)

Form 941 Page 1

OE/DV Screen Prompt Description Instructions
Tax Period Tax Period The Tax Period is a MUST ENTER FIELD and requires two consecutive matching entries.
  1. Enter the tax period as edited above the "Report for this Quarter" box.

  2. Enter the tax period entered by the taxpayer in the "Report for this Quarter…" box. Use the Form Year with the checked box.

  3. Enter the tax period from the pre-printed area.

  4. If multiple boxes have checks and the tax period is not written above the "Report for this Quarter" box, enter the earliest quarter checked.

  5. If the tax period is missing or incomplete, process as current quarter.

Note:

If the tax period is present in both the pre-print area and the "Report for this Quarter" box, the "Report for this Quarter" box takes precedence. Do not transcribe century digits "20" . Enter the last two digits of the year (located in the upper left corner of the return) and 03, 06, 09, or 12 to show 1st, 2nd, 3rd, or 4th quarter, respectively.

Note:

The tax period cannot be 200412 or prior.

Note:

ERS Action Code "480" generates for forms with future tax periods after the Tax Period has been entered. If you back up to the ERS Action Code or other prior fields after the tax period has been entered and ERS Action Code "480" is now present, do not clear the field. Leave the "480" and process as normal.

EIN Employer Identification Number Enter the EIN Number (must be nine numerics or blank) from the preprinted label or from EIN Number blocks. Refer to IRM 3.41.276.12.6, Employer Identification Number (EIN), for complete instructions.
In Care of Name In Care of Name Line Enter "%" , space, and then the name immediately following the % or C/O indicator on the document. If document has an IRS pre-print label without changes, leave blank. Refer to IRM 3.41.276.12.3, In Care of Name, for complete instructions.
Address Street Address Enter the street address, if present. See IRM 3.41.276.12.7, Address Elements, for complete instructions.
City City Enter the city or Major City Code as appropriate. (See IRM 3.41.276.12.7, Address Elements for complete instructions.
State State Enter the State abbreviation. If Major City Code is entered, this field is bypassed. See IRM 3.41.276.12.7, Address Elements for complete instructions.
ZIP Code ZIP Code Enter the ZIP Code. If missing press <Enter> to generate the generic ZIP Code. See IRM 3.41.276.12.7, Address Elements for complete instructions.

Form 941 Page 1 (and Page 2 on 2020 2nd Qtr and Subsequent Revisions)

OE/DV Screen Prompt Description Instructions
Nbr Emps [Line 1] Number of Employees Enter the number of employees from box 1.
  1. If number is not numeric, input as numeric (two would be 2).

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

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

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

  5. If number is illegible see IRM 3.41.276.12.9, Poor Quality Image for instructions.

Wages/Tips [Line 2] Total Wages Enter the amount from box 2.
Total Tax [Line 3] Total Income Tax Enter the amount from box 3.
Exempt [Line 4] Exempt from Social Security/Medicare Enter an "X" if the box is marked.
Taxable SS Wages [Line 5a] Taxable Social Security Wages Enter the amount from box 5a, column 1.
Qual. Sick Leave Wages [Line 5a(i)]

Note:

Line 5a(i) is valid for 2020 2nd Qtr and subsequent form with tax quarters of 202006 and subsequent.

Qualified Sick Leave Wages Enter the amount from box 5ai, column 1.
Qual. Family Leave Wages [Line 5a(ii)]

Note:

Line 5a(ii) is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Qualified Family Leave Wages Enter the amount from box 5aii, column 1.
Taxable SS Tips [Line 5b] Taxable Social Security Tips Enter the amount from box 5b, column 1.
Taxable Med Wages [Line 5c] Taxable Medicare Wages and Tips Enter the amount from box 5c, column 1.
Total SS/Med [Line 5d]

Note:

This Line 5d is valid for 2012 and prior year forms with tax quarters of 200503 through 201212 only.

Total Taxable Social Security and Medicare Taxes Enter the amount from box 5d.
Tax. Wages & Tips/Add. Med. Tax Withhold. [Line 5d]

Note:

This Line 5d is valid for 2013 and subsequent forms.

Wages and Tips subject to additional Medicare Tax Withholding Enter amount from box 5d, column 1.
Sec 3121(q) [Line 5e]

Note:

This Line 5e is valid for 2011 and 2012 forms with tax quarters of 201103 through 201212 only.

Sec 3121(q) Notice and Demand Enter amount from box 5e.
Total SS/Med [Line 5e]

Note:

This Line 5e is valid for 2013 and subsequent forms.

Total Taxable Social Security and Medicare Taxes Enter the amount form box 5e.
Sec. 3121(q) [Line 5f]

Note:

This Line 5f is valid for 2013 and subsequent forms.

Sec 3121(q) Notice and Demand Enter amount from box 5f.
Nbr Qual Emps First Paid [Line 6a]

Note:

Line 6a is valid for 2010 forms with a tax quarter of 201006 through 201012 only.

Number of qualified employees first paid exempt wages/tips this quarter Enter the number of qualified employees from box 6a.
  1. If the number is not numeric, input as numeric (two would be 2).

  2. If the number is larger than 7 numerics, enter all 9s.

  3. If the number is dollar and cents (123.00), enter the figure to the left of the period.

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

Nbr Qual Emps Paid Exempt [Line 6b]

Note:

Line 6b is valid for 2010 forms with a tax quarter of 201006 through 201012 only.

Number of qualified employees paid exempt wages/tips this quarter Enter the number of qualified employees from box 6b.
  1. If the number is not numeric, input as numeric (two would be 2).

  2. If the number is larger than 7 numerics, enter all 9s.

  3. If the number is dollar and cents (123.00) enter the figure to the left of the period.

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

Exempt Wages/Qual Emps [Line 6c]

Note:

Line 6c is valid for 2010 forms with a tax quarter of 201006 through 201012 only.

Exempt wages/tips paid to qualified employees this quarter Enter the amount from box 6c.
Total Percent [Line 6d]

Note:

Line 6d is valid for 2010 forms with a tax quarter of 201006 through 201012 only.

Line 6c X.062 Enter the amount from box 6d.
Total- Line 6e/Line 6
  • Total- 3+5d-6d [Line 6e] is valid for 2010 forms with a tax quarter of 201006 through 201012

  • Total- 3+5d+5e [Line 6e] is valid for 2011 forms with a tax quarter of 201103 through 201112

  • Total- 3+5d+5e [Line 6] is valid for 2012 forms

  • Total- 3+5e+5f [Line 6] is valid for 2013 and subsequent forms

 

Note:

Use Line 6e for prior year 2010 and 2011 forms only.

Total taxes before adjustments Enter the amount from box 6 (2009 or prior year forms and 2012 or subsequent year forms). Enter the amount from box 6e (2010 and 2011 forms only).
Frac/Cents Line 7a/7 (+ or -)
  • Frac/Cents [Line 7a] (+ or -) is valid for 2010 forms

  • Frac/Cents [Line 7] is valid for 2011 and subsequent forms

Adjustment to Fractions Enter the amount from box 7 (2011 and subsequent forms). Enter the amount from box 7a (2010 or prior year forms only).
Sick Pay Line 7b/8 (+ or -)
  • Sick Pay [Line 7b] (+ or -) is valid for 2010 forms

  • Sick Pay [Line 8] is valid for 2011 and subsequent forms

Adjustment to Sick Pay Enter the amount from box 8 (2011 and subsequent forms). Enter the amount from box 7b (2010 or prior year forms only).
Cur Qtr Line 7c/9 (+ or -)
  • Cur Qtr [Line 7c] (+ or -) Line 9/7c is valid for 2010 forms

  • Cur Qtr [Line 9] is valid for 2011 and subsequent forms

Adjustment to Current Quarter’s Tips and Life Insurance Enter the amount from box 9 (2011 and subsequent forms). Enter the amount from box 7c (2010 or prior year forms only).
Cur Year [Line 7d] (+ or -)

Note:

Enter the amount from box 7d for 2008 or prior forms only

Adjustment to Current Year’s Income Tax Withholding Enter the amount from box 7d.
Prior Qtr [Line 7e] (+ or -)

Note:

Enter the amount from box 7e for 2008 or prior forms only.

Adjustment to Prior Quarter’s Social Security and Medicare Taxes Enter the amount from box 7e.
Spec Add Inc [Line 7f]

Note:

Enter the amount from box 7f for 2008 or prior forms only.

Special Additions to Withholding Enter the amount from box 7f.
Spec Add SS/Med [Line 7g]

Note:

Enter the amount from box 7g for 2008 or prior forms only.

Special Additional to Social Security and Medicare Enter the amount from box 7g.
Total Adj Line 7h/7d (+ or -)
  • Total Adj [Line 7h] for is valid for 2008 or prior year forms with a tax quarter of 200812 and prior

  • Total Adj [Line 7d] is valid for 2009 through 2010 1st Qtr forms 200903 through 201003

Total Adjustments Enter the amount from box 7h (2008 and prior year forms). Enter the amount from box 7d (2009 through 2010 1st Qtr forms only).

Note:

Line 7d is no longer present on 2010 2nd Qtr and subsequent forms.

Total Taxes after Adjustments Line 8/10 (+ or -)
  • Total Taxes after Adjustments [Line 8] is valid for 2010 2nd Qtr and prior forms

  • Total Taxes after Adjustments (Line 10) is valid for 2011 and subsequent forms

Total Taxes after Adjustments Enter the amount from box 8 (2010 2nd Qtr and prior year forms only) or box 10 (2011 and subsequent forms only).
Advanced EITC [Line 9]

Note:

Enter the amount from this box 9 for 2010 2nd Qtr or prior forms only.

Advanced EIC Enter the amount from box 9.
Total Taxes After Adjustments [Line 10]

Note:

Enter the amount from this box 10 for 2010 2nd Qtr or prior forms only.

Total Taxes after adjustment for EIC Enter the amount from box 10.
Total Deposits [Line 11]

Note:

Enter the amount from this box 11 for 2016 or prior year forms only.

Total Deposits Enter the amount from box 11.
Research Tax Credit [Line 11/Line 11a] (+ only)
  • Research Tax Credit [Line 11] is valid for 2017 through 2020 1st Qtr forms with a tax quarter of 201703 and subsequent

  • Research Tax Credit [Line 11a] is valid for 2020 2nd Qtr and subsequent forms with a tax quarter of 201703 and subsequent

 

Note:

Use these instructions for 2017 and subsequent forms only.

Small Business Payroll Research Tax Credit Enter the amount from box 11 (2017 through 2020 1st Qtr forms only) or box 11a (2020 2nd Qtr and subsequent forms).
Nonref. Credit Sick & Family Lv. Wages (Before Apr 1) [Line 11b]

Note:

Line 11b is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Nonrefundable portion of credit for qualified sick and family leave wages Enter the amount from box 11b.
Nonref. Emp. Retention Credit [Line 11c]

Note:

Line 11c is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Nonrefundable portion of employee retention credit Enter the amount from box 11c.
Nonref. Sick & Family Lv. After Mar 31 [Line 11d]

Note:

Line 11d is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 Enter the amount from box 11d.
Nonref. COBRA Premium Assistance [Line 11e]

Note:

Line 11e is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Nonrefundable portion of COBRA premium assistance credit Enter the amount from box 11e.
Num. Indiv. Provided COBRA Assistance [Line 11f]

Note:

Line 11f is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Number of Individuals provided COBRA premium assistance Enter the number of individuals from box 11f.
  1. If the number is not numeric, input as numeric (two would be 2).

  2. If the number is larger than 7 numerics, enter all 9s.

  3. If the number is dollar and cents (123.00) enter the figure to the left of the period.

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

Total Taxes after Adj. & Nonref. Credits [Line 12]

Note:

Use these instructions for 2017 and subsequent forms only.

Total Taxes after Adjustments and Nonrefundable Credits Enter the amount from box 12.
COBRA [Line 12a]

Note:

Line 12a is only valid for 2009 through 2013 forms with a tax quarter of 200903 through 201312.

COBRA Premium Assistance Payments Enter the amount from box 12a.
# COBRA Recipients [Line 12b].

Note:

Line 12b is only valid for 2009 through 2013 forms with a tax quarter of 200903 through 201312.

Number of COBRA Recipients Enter the number of recipients from box 12b.
  1. If the number is not numeric, input as numeric (e.g., two would be 2).

  2. If the number is larger than 7 numerics, enter all 9s.

  3. If the number is dollar and cents (e.g., 123.00), enter the figure to the left of the period.

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

Nbr Qual Emps [Line 12c]

Note:

Line 12c is only valid for 2010 1st Qtr forms with a tax quarter of 201006. If the form meets this criteria and Line 12c does not display, press <F4> and enter 1110.

Number of qualified employees paid exempt wages/tips March 19-31 Enter the number of qualified employees from box 12c.
  1. If the number is not numeric, input as numeric (e.g., two would be 2).

  2. If the number is larger than 7 numerics, enter all 9s.

  3. If the number is dollar and cents (e.g., 123.00), enter the figure to the left of the period.

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

Exempt Wages/Qual Emp [Line 12d]

Note:

Line 12d is only valid for 2010 1st Qtr forms with a tax quarter of 201006. If the form meets this criteria and Line 12d does not display, press <F4> and enter 1110.

Exempt wages/tips paid to qualified employees March 19-31 Enter the amount from box 12d.
Total Line 12d x 0.062 [Line 12e]

Note:

Line 12e is only valid for 2010 1st Qtr forms with a tax quarter of 201006. If the form meets this criteria and Line 12e does not display, press <F4> and enter 1110.

Line 12d X.062 Enter the amount from box 12e.
Total - Line 13
  • Total 11 + 12a [Line 13] is valid for 2009 through 2013 forms with a tax quarter of 201003 and prior, or 201009 through 201312.

  • Total Line 11 + 12a + 12e [Line 13] is valid for 2010 1st Qtr forms with a tax quarter of 201006 only.

 

Note:

Line 13 is only valid for 2009 through 2013 forms with a tax quarter of 200903 through 201312. If the form meets this criteria and Line 13 does not display, press <F4> and enter 0109, 0110, 1110, 0111, 0112 or 0113, based on the form year revision or the other line numbers present.

Total Payments Enter the amount from box 13.
Total Deposits Line 13/ Line 13a
  • Total Deposits [Line 13] is valid for 2017 through 2020 1st Qtr forms with a tax quarter of 201703 and subsequent

  • Total Deposits [Line 13a] is valid for 2020 2nd Qtr and subsequent forms with a tax quarter of 201703 and subsequent

Total Deposits Enter the amount from box 13 (2017 through 2020 1st Qtr forms only) or box 13a (2020 2nd Qtr and subsequent forms).
Deferred Amt. Employer SS Tax [Line 13b]

Note:

Line 13b is valid for 2020 2nd Qtr and 3rd Qtr forms with tax quarters of 202006 through 202012 only.

Deferred amount of employer’s share of social security tax Enter the amount from box 13b.
Ref. Sick & Family Lv. Wages (Before Apr 1) [Line 13c]

Note:

Line 13c is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Refundable portion of credit for qualified sick and family leave wages Enter the amount from box 13c.
Ref. Emp. Retention Credit [Line 13d]

Note:

Line 13d is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Refundable portion of employee retention credit Enter the amount from box 13d.
Ref. Sick & Family Lv. After Mar 31 [Line 13e]

Note:

Line 13e is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 Enter the amount from box 13e.
Ref. COBRA Premium Assistance [Line 13f]

Note:

Line 13e is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Refundable portion of COBRA premium assistance credit Enter the amount from box 13f.
Total Advances Received from F7200 [Line 13f/Line 13h]
  • Total Advances Received from F7200 [Line 13f] is valid for 2020 2nd Qtr through 2021 1st Qtr forms with a tax quarter of 202006 and subsequent.

  • Total Advances Received from F7200 [Line 13h] is valid for 2021 2nd Qtr and subsequent forms with a tax quarter of 202006 and subsequent.

Note:

Line 13f/13h is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Total advance received from Filing Form(s) 7200 for the quarter Enter the amount from box 13f (2020 2nd Qtr through 2021 1st Qtr forms only). Enter the amount from box 13h (2021 2nd Qtr and subsequent forms).
Balance Due [Line 14]/[Line 12]
  • Balance Due [Line 14] is valid for 2017 and subsequent forms

  • Balance Due [Line 12] is valid for 2014-2016 and 2008 and prior forms

Balance Due Enter the amount from box 14 (2017 and subsequent forms) or box 12 (2014-2016 and 2008 and prior forms).
Overpayment [Line 15]/[Line 13]
  • Overpayment [Line 15] is valid for 2017 and subsequent forms

  • Overpayment [Line 13] is valid for 2014-2016 and 2008 and prior forms

Overpayment Enter the amount from box 15 (2017 and subsequent forms) or box 13 (2014-2016 and 2008 and prior forms).
Refund [Line 15]/[Line 13]
  • Refund [Line 15] is valid for 2017 and subsequent forms

  • Refund [Line 13] is valid for 2014-2016 and 2008 and prior forms

Refund Indicator (Send a refund check box)
  • Enter an X if ONLY the Send a Refund box is checked.

  • If both boxes have checks, no box is checked, or Apply to next return box is checked, leave the Refund Indicator blank (press <Enter>).

Form 941 Page 2 (and Page 3 on 2020 2nd Qtr and Subsequent Revisions)

OE/DV Screen Prompt Description Instructions
State

Note:

Deposit State is only valid for Tax Quarters 201112 and prior

Deposit State Enter the State Code from box 16 (box 14 for 2008 and prior revisions).

Note:

MU is a valid State Code for those businesses operating in multiple states.

1st Month Liability Month 1 Enter the amount from box 16, Month 1 (2012-2013 and 2017 and subsequent), box 17, Month 1 (2009-2011 revisions), box 15, Month 1 (2008 and prior revisions) or box 14, Month 1 (2014-2016 revisions).
2nd Month Liability Month 2 Enter the amount from box 16, Month 2 (2012-2013 and 2017 and subsequent), box 17, Month 2 (2009-2011 revisions), box 15, Month 2 (2008 and prior revisions) or box 14, Month 2 (2014-2016 revisions).
3rd Month Liability Month 3 Enter the amount from box 16, Month 3 (2012-2013 and 2017 and subsequent), box 17, Month 3 (2009-2011 revisions), box 15, Month 3 (2008 and prior revisions) or box 14, Month 3 (2014-2016 revisions).
Final Final Return Enter an "X" if Part 3 box 17 (2012-2013 and 2017 and subsequent), box 18 (2009-2011 revisions), box 16 (2008 and prior revisions) or box 15 (2014-2016 revisions) is marked.
Seasonal Seasonal Employer Enter an "X" if Part 3 box 18a (2021 2nd Qtr and subsequent revisions), box 18 (2012-2013 and 2017- 2021 1st Qtr revisions), box 19 (2009-2011 revisions), box 17 (2008 and prior revisions) or box 16 (2014-2016 revisions) is marked.
Eligible Emp. Ret. Cr. Recovery Startup [Line 18b]

Note:

Line 18b is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

If you're eligible for the employee retention credit solely because your business is a recovery startup business. Enter an "X" if Part 3 box 18b is marked.
Qual. Health Plan Exps. Sick Lv. Wages (Before Apr 1) [Line 19]

Note:

Line 19 is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Qualified health plan expenses allocable to qualified sick leave wages Enter the amount from box 19.
Qual. Health Plan Exps. Fam. Lv. Wages (Before Apr 1) [Line 20]

Note:

Line 20 is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Qualified health plan expenses allocable to qualified family leave wages Enter the amount from box 20.
Qual. Wages for Emp. Retention Credit [Line 21]

Note:

Line 21 is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Qualified wages for the employee retention credit Enter the amount from box 21.
Qual. Health Plan Exps. on Wages (For Emp. Ret.) [Line 22]

Note:

Line 22 is valid for 2020 2nd Qtr and subsequent forms with tax quarters of 202006 and subsequent.

Qualified health plan expenses allocable to wages reported on line 21 Enter the amount from box 22.
Credit from F5884-C [Line 23]

Note:

Enter the amount from this Line 23 for 2020 2nd Qtr through 2021 1st Qtr forms with tax quarters of 202006 through 202103 only.

Credit from Form 5884-C, line 11, for this quarter Enter the amount from box 23.
Qual. Sick Lv. Wages After Mar 31 [Line 23]

Note:

Use these instructions for 2021 2nd Qtr and subsequent forms only. Line 23 is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Qualified sick leave wages for leave taken after March 31, 2021 Enter the amount from box 23.
Qual. Wages Paid Mar. Emp. Ret. Credit [Line 24]

Note:

Use these instructions for 2020 2nd Qtr forms with a tax quarter of 202006 only.

Qualified wages paid March 13 through 31, 2020, for the employee retention credit Enter the amount from box 24.
Deferred Amt. Employee SS Tax [Line 24]

Note:

Use these instructions for 2020 3rd Qtr forms with tax quarters of 202009 through 202012 only.

Deferred amount of employer’s share of social security tax Enter the amount from box 24.
Qual. Health Plan Exp. Alloc. To Sick Lv [Line 24]

Note:

Line 24 is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Qualified health plan expenses allocable to qualified sick leave wages reported on line 23 Enter the amount from box 24.
Qual. Health Plan Exps. Wages Reported [Line 25]

Note:

Use these instructions for 2020 2nd Qtr forms with a tax quarter of 202006 only.

Qualified health plan expenses allocable to wages reported on line 24 Enter the amount from box 25.
Amts. Und. Col. Barg. Alloc. To Sick Lv. [Line 25]

Note:

Line 25 is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Amounts under certain collectively bargained agreements allocable to qualified sick leave wages reported on line 23 Enter the amount from box 25.
Qual. Fam. Lv. Wages After Mar 31 [Line 26]

Note:

Line 26 is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Qualified family leave wages for leave taken after March 31, 2021 Enter the amount from box 26.
Qual. Health Plan Exp. Alloc. To Fam. Lv [Line 27]

Note:

Line 27 is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Qualified health plan expenses allocable to qualified family leave wages reported on line 26 Enter the amount from box 27.
Amts. Und. Col. Barg. Alloc. To Fam. Lv. [Line 28]

Note:

Line 28 is valid for 2021 2nd Qtr and subsequent forms with tax quarters of 202106 and subsequent.

Amounts under certain collectively bargained agreements allocable to qualified family leave wages reported on line 26 Enter the amount from box 28.
3rd Party Yes Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? (Third Party Designee Check box) Enter an "X" if "Yes" box is marked in Part 4. If the "No" box, neither box or Both boxes have checks, press <Enter>. Refer to IRM 3.41.276.15, Other Validations, for complete instructions.
3rd Party PIN Third Party Designee’s ID Number Enter the Third Party Designee’s ID number as shown. Refer to IRM 3.41.276.15, Other Validations, for complete instructions.
PTIN Preparer’s PTIN Enter as shown. This entry is the (PTIN) "Preparer TIN" , consisting of the letter "P" , followed by eight numerics.

Note:

If information appears other than in designated box (for example: stamp information) enter it.

If incomplete, illegible, more or less than nine characters, press <F3> to clear the field and <Enter>.
Prep EIN Preparer’s EIN Enter the Preparer’s EIN. If incomplete, illegible, more or less than nine numerics, press <F3> to clear the field and <Enter>.

Note:

If information appears other than in designated box (for example: stamp information) enter it.

Prep Phone Preparer’s Telephone Number Enter the Preparer’s telephone number.
  1. If the number has 11-digits and the first digit is 1, skip the first digit and input the remaining 10-digits.

  2. For all other 11-digit numbers, or numbers with more than or less than 10-digits, or illegible numbers; press <F3> to clear the field and <Enter>.

 

Note:

If information appears other than in designated box (for example: stamp information) enter it.

Signature Signature Presence When the message "Is a signature present" displays on the screen. Enter "Y" for Yes, or "N" for No. Refer to IRM 3.41.276.15, Other Validations for complete instructions.

Form 941 Schedule B

OE/DV Screen Prompt Description Instructions
Month 1 [Line 1 thru Line 31] Tax Liability, Month 1
  • Enter the (ROFTL) amounts from the Schedule B Report of Tax Liability for Semiweekly Schedule Depositors, boxes 1 thru 31, Month 1.

  • If incomplete, press <F3> to clear the field and <Enter>.

 

Note:

If boxes 1 through 31 appear blank but the "Tax Liability for Month" has an amount, enter the amount on the last calendar day for that month.

Month 2 [Line 1 thru Line 31] Tax Liability, Month 2
  • Enter the (ROFTL) amounts from the Schedule B Report of Tax Liability for Semiweekly Schedule Depositors, boxes 1 thru 31, Month 2.

  • If incomplete press <F3> to clear the field and <Enter>.

 

Note:

If boxes 1 through 31 appear blank but the "Tax Liability for Month" has an amount, enter the amount on the last calendar day for that month.

Month 3 [Line 1 thru Line 31] Tax Liability, Month 3
  • Enter the (ROFTL) amounts from the Schedule B Report of Tax Liability for Semiweekly Schedule Depositors, boxes 1 thru 31, Month 3.

  • If incomplete press <F3> to clear the field and <Enter>.

 

Note:

If boxes 1 through 31 appear blank but the "Tax Liability for Month" has an amount, enter the amount on the last calendar day for that month.

Reminder:

If Schedule B is illegible, suspend the UW as "Poor Quality Image" (<F9>; press "S" ; select "Poor Quality Image" ). If after suspending for "Poor Quality Image" you still cannot determine the correct field entry from the physical document, press <F3> to clear the field and then press <Enter>.

Form 941 Schedule R and Schedule R Continuation Sheet

Note:

Schedule R is only valid for Tax Period 201003 and subsequent.

Reminder:

Schedule R(s) received on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.

OE/DV Screen Prompt Description Instructions
Enter Form Layout Year Valid Schedule R form year Enter last two digits from FormID code in top right corner of form. Valid entries include "10, 11, 12, 13, 17, 20 or 21."
EIN Employer EIN from top of page Enter the Employer EIN from the top of the page.

Note:

EIN cannot be blank.

  1. If Schedule R EIN is different from the EIN on page 1, the screen displays the EIN from page 1 and "Employer EIN inconsistent. Please Verify." displays on the bottom of the screen

  2. Correct any invalid characters, press <Enter>.

  3. If the EIN on the Schedule R is entered correctly and is different than the EIN on page 1, press <Enter>.

  4. If the EIN on the Schedule R is blank, press <Ctrl>-D key combination. This duplicates the EIN from page 1.

  5. If the number is incomplete or illegible, input the available numbers and insert a period for the remaining spaces. (91.111.11 or 911111...)

  6. If the EIN is blank and the EIN from page 1 is also blank, enter nine periods (.).

  7. If the EIN has more than nine-digits, enter the first nine-digits.

Section 3504 Agent

Reminder:

Use these instructions for tax year 2017 and subsequent revisions only.

Type of Filer-Section 3504 Agent Enter an X if the Section 3504 Agent box is marked.
CPEO

Reminder:

Use these instructions for tax year 2017 and subsequent revisions only.

Type of Filer-Certified Professional Employer Organization (CPEO) Enter an X if the CPEO box is marked.
Other Third Party

Reminder:

Use these instructions for tax year 2020 2nd Qtr and subsequent revisions only.

Type of Filer-Other Third Party Enter an X if the Other Third Party box is marked.
LN 1 Col a - EIN

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Clients EIN Enter the Clients EIN from column (a):
  • box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

 
  1. EIN must be nine positions. Valid characters include 0–9 and period (.)

  2. If number is more than nine numeric, enter only the first nine-digits.

  3. If any number is illegible, enter a period (.) in place of the number

    Example:

    91.1..111

  4. If the number is incomplete, input the available numbers and put a period in the remaining spaces.

  5. If the number is missing, put in nine periods.

  6. Cannot be blank if money amounts are present on same line.

LN 1 Col b Typ wag

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017- 2020 1st Qtr of the Schedule R Continuation Sheet.

 

Reminder:

Use these instructions for tax years 2017 and subsequent revisions only.

Type of Wages, tips and other compensation (CPEO Use Only) Enter the Type of Wages from column (b)
  • box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017- 2020 1st Qtr.

 
  1. If Type of wage is invalid, delete the invalid code. Valid codes include A, B, C, D and blank.

  2. If more than one code is present, press <F3> to clear the field and then press <Enter>.

LN 1 Col c- Num Emp

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr and subsequent revisions only.

Number of Employees from Form 941, line 1. Enter the number of employees from column (c) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent.
  • LN 1 Col d Wages (2020 2nd Qtr and subsequent)

  • LN 1 Col c Wages (for tax years 2017-2020 1st Qtr)

  • LN 1 Col b Wages (for tax years 2010-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Wages, tips and other compensation allocated to the listed client EIN from Form 941, line 2. Enter the amount from:
  • column (d) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • column (c) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (b) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

  • LN 1 Col e Tx Wthld (for tax years 2020 2nd Qtr and subsequent)

  • LN 1 Col d Tx Wthld (for tax years 2017-2020 1st Qtr)

  • LN 1 Col c Tx Wthld (for tax years 2010-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Total Income Tax Withheld from wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 3. Enter the amount from:
  • column (e) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • column (d) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (c) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

LN 1 Col f- Sick Lv

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified sick leave wages from Form 941, line 5a(i). Enter the amount from column (f) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr- 2021 1st Qtr.
LN 1 Col f- Tot Ln 5ai and 5aii Col 1

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 5ai and 5aii, column 1 from Form 941. Enter the amount from column (f) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col g- Fam Lv

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified family leave wages from Form 941, line 5a(ii). Enter the amount from column (g) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col g- 5a/5b Col 2

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 5a and 5b, column 2 from Form 941. Enter the amount from column (g) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col h- Taxable Med. wg/tips

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Taxable Medicare wages & tips from Form 941, line 5c, column 2. Enter the amount from column (h) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
  • LN 1 Col i- SS Med (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col h- SS Med (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col e - SS Med (for tax years 2017-2020 1st Qtr)

  • LN 1 Col d - SS Med (for tax years 2010-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Total Social Security and Medicare Taxes allocated to the listed client EIN from Form 941, line 5e. Enter the amount from:
  • column (i) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (h) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr -2021 1st Qtr

  • column (e) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (d) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

  • LN 1 Col j- 3121q (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col i- 3121q (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col f - 3121q (for tax years 2017-2020 1st Qtr)

  • LN 1 Col e - 3121q (for tax years 2010-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Section 3121(q) Notice and Demand-Tax due on unreported tips allocated to the listed client EIN from Form 941, line 5f. Enter the amount from:
  • column (j) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (i) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

  • column (f) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet (for tax years 2017-2020 1st Qtr)

  • column (e) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

LN 1 Col f - Advance EIC

Note:

This appears for Lines 2 through 15 of the Schedule R and Lines 1 through 25 of the Schedule R Continuation Sheet for tax year 2010 only.

 

Reminder:

Use these instructions for tax year 2010 only.

Advance earned income credit payments allocated to the listed client EIN from Form 941, line 9. Enter the amount from column (f) box 1 through 15 of Sch R and/or box 1 thru 25 of Sch R Continuation Sheet for tax year 2010 only.
  • LN 1 Col g - Tot Dep

 

Note:

This appears for Lines 2 through 15 of the Schedule R and Lines 1 through 25 of the Schedule R Continuation Sheet for tax years 2010-2014.

 

Reminder:

Use these instructions for tax year 2010-2014 only.

Total Deposits and COBRA Payments from Form 941, line 13, plus any payments made with the return allocated to the listed client EIN. Enter the amount from column (g) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet, for tax years 2010-2014.
  • LN 1 Col k Qual Tx (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col j Qual Tx (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col g Qual Tx (for tax years 2017-2020 1st Qtr)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr of the Schedule R Continuation Sheet.

 

Reminder:

Use these instructions for tax year 2017 and subsequent revisions only.

Qualified small business payroll tax credit for increasing research activities allocated to the listed client EIN from Form 941, line 11a. (line 11 for tax years 2017-2020 1st Qtr). Enter the amount from:
  • column (k) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (j) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

  • column (g) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

LN 1 Col k- NR Cr S/F

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Nonrefundable portion of credit for qualified sick and family leave wages from Form 941, line 11b. Enter the amount from column (k) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col l- Tot Ln 11b and 13c

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 11b and 13c, from Form 941. Enter the amount from column (l) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col l- NR Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Nonrefundable portion of employee retention credit from Form 941, line 11c. Enter the amount from column (l) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col m- Tot Ln 11c and 13d

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 11c and 13d, from Form 941. Enter the amount from column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col n- Tot Ln 11d and 13e

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 11d and 13e, from Form 941. Enter the amount from column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col o- Tot Ln 11e and 13f

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 11e and 13f, from Form 941. Enter the amount from column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col p- Num COBRA

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Number of individuals provided COBRA premium assistance from Form 941, line 11f. Enter the number of individuals from column (p) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
  • LN 1 Col q- Tax Adj (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col m- Tax Adj (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col h - Tax Adj (for tax years 2017-2020 1st Qtr)

  • LN 1 Col f - Tax Adj (for tax years 2012-2016)

  • LN 1 Col e - Tax Adj (for tax years 2010-2011)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Total Tax after Adjustment is allocated to the listed client EIN from Form 941, line 12 (line 10 for tax years 2012-2016 and line 8 for tax years 2010-2011). Enter the amount from:
  • column (q) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

  • column (h) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (f) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2012-2016

  • column (e) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2011

  • LN 1 Col r - Tot Dep (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col n - Tot Dep (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col i - Tot Dep (for tax years 2017-2020 1st Qtr)

  • LN 1 Col g - Tot Dep (for tax years 2014-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2014-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2014-2016 of the Schedule R Continuation Sheet.

Total Deposits from Form 941, line 13a, plus any payments made with the return allocated to the listed client EIN. (line 13 for tax years 2017-2020 1st Qtr and line 11 for tax years 2014-2016) Enter the amount from
  • column (r) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (n) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

  • column (i) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (g) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2014-2016

LN 1 Col o- Def Amt

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Deferred amount of the employees share of social security tax from Form 941, line 13b. Enter the amount from column (o) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col p- Ref Cr S/F

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Refundable portion of credit for qualified sick and family leave wages from Form 941, line 13c. Enter the amount from column (p) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col q- Ref Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Refundable portion of employee retention credit from Form 941, line 13d. Enter the amount from column (q) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
  • LN 1 Col s- Adv 7200 (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col r- Adv 7200 (for tax years 2020 2nd Qtr-2021 1st Qtr)

 

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr and subsequent revisions only.

Total advances received from filing Form(s) 7200 from Form 941, line 13g. (line 13f for tax years 2020 2nd Qtr-2021 1st Qtr) Enter the amount from
  • column (s) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (r) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

LN 1 Col s- HP Exp SL

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified health plan expenses allocable to qualified sick leave wages from Form 941, line 19. Enter the amount from column (s) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col t- Recovery Startup Business Ckbx

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Eligible Employee Retention Credit Recovery Startup Checkbox Form 941, line 18b. Enter a "Y" if the word "Yes" or "Y" is present in column (t) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

Note:

If the word "No" or "N" is present, clear the field and press <Enter>.

LN 1 Col t- HP Exp FL

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified health plan expenses allocable to qualified family leave wages from Form 941, line 20. Enter the amount from column (t) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col u- Tot Ln 19 and 20

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 19 and 20, from Form 941. Enter the amount from column (u) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col u- Wages Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified wages for the employee retention credit from Form 941, line 21. Enter the amount from column (u) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd-2021 1st Qtr.
LN 1 Col v- Tot Ln 21 and 22

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 21 and 22, from Form 941. Enter the amount from column (v) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col v- HP Exp Wages

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified health plan expenses allocable to wages reported on line 21 from Form 941, line 22. Enter the amount from column (v) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col w- Tot Ln 23 and 25

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 23 and 25, from Form 941. Enter the amount from column (w) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col w- 5a/5b Col 2

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Total reported on Form 941, lines 5a and 5b, column 2 from Form 941. Enter the amount from column (w) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col x- Tot Ln 24 and 27

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 24 and 27, from Form 941. Enter the amount from column (x) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col x- Wages Pd Mar

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified wages paid March 13 through March 31, 2020, for the employees retention credit from Form 941, line 24. Enter the amount from column (x) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col y- Tot Ln 26 and 28

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 26 and 28, from Form 941. Enter the amount from column (y) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col y- HP Exp Rep

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified health plan expenses allocable to wages reported on line 24 from Form 941, line 25. Enter the amount from column (y) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
  • Line 6/Line 9, Column c through Column y (for tax years 2020 2nd Qtr and subsequent)

  • Line 11/Line 24, Column c through Column i (for tax years 2017-2020 1st Qtr)

  • Line 16/Line 26, Column b through Column g (for tax years 2010-2016)

Subtotal for Clients Enter the amount from:
  • column (c) through column (y) box 6 of Sch R and/or box 9 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • column (c) through column (i) box 11 of Sch R and/or box 24 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (b) through column (g) box 16 of Sch R and/or box 26 of Sch R Continuation Sheet for tax years 2010-2016

  • Line 7 Column c through Column y (for tax years 2020 2nd Qtr and subsequent)

  • Line 12 Column c through Column i (for tax years 2017-2020 1st Qtr)

  • Line 17 Column b through Column g (for tax years 2010-2016)

Combined subtotals of all Continuation Sheets Enter the amount from:
  • column (c) through column (y) box 7 of Sch R for tax years 2020 2nd Qtr and subsequent

  • column (c) through column (i) box 12 of Sch R for tax years 2017-2020 1st Qtr

  • column (b) through column (g) box 17 of Sch R for tax years 2010-2016

  • Line 8 Column c through Column y (for tax years 2020 2nd Qtr and subsequent)

  • Line 13 Column c through Column i (for tax years 2017-2020 1st Qtr)

  • Line 18 Column b through Column g (for tax years 2010-2016)

Form 941 amounts for your employees Enter the amount from:
  • column (c) through column (y) box 8 of Sch R for tax years 2020 2nd Qtr and subsequent

  • column (c) through column (i) box 13 of Sch R for tax years 2017-2020 1st Qtr

  • column (b) through column (g) box 18 of Sch R for tax years 2010-2016

  • Line 9 Column c through Column y (for tax years 2020 2nd Qtr and subsequent)

  • Line 14 Column c through Column i (for tax years 2017-2020 1st Qtr)

  • Line 19 Column b through Column g (for tax years 2010-2016)

Total of Lines 6, 7 and 8 (for tax years 2020 2nd Qtr and subsequent)
Total of Lines 11, 12 and 13 (for tax years 2017-2020 1st Qtr)
Total of Lines 16, 17 and 18 (for Tax years 2010-2016)
Enter the amount from:
  • column (c) through column (y) box 9 of Sch R for tax years 2020 2nd Qtr and subsequent

  • column (c) through column (i) box 14 of Sch R for tax years 2017-2020 1st Qtr

  • column (b) through column (g) box 19 of Sch R for tax years 2010-2016

Reminder:

If any item on the Schedule R is illegible, suspend the UW as "Poor Quality Image" (<F9>; press "S" ; select "Poor Quality Image." ). If after suspending for "Poor Quality Image" you still cannot determine the correct field entry from the physical document, press <F3> to clear the field and then press <Enter>.

Transcription Sheets (Form 943 with Schedule R and All Stand-Alone Schedule R)

Form 943 with Schedule R and Stand-Alone 943 Schedule R

Note:

943 Schedule R is only valid for Tax Period 201703 and subsequent.

Reminder:

Schedule R(s) received on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.

OE/DV Screen Prompt Description Instructions
Enter Form Layout Year Valid Schedule R form year Enter last two digits from FormID code in top right corner of form. Valid entries include "17, 20 or 21."
Tax Year Tax Year The Tax Year is a MUST ENTER FIELD and requires two consecutive matching entries.
  1. Enter the tax year from the Report for Calendar Year Box.

  2. Enter the tax year edited at the top of the form.

  3. If unable to determine the tax year, process as current year.

EIN Employer EIN from top of page Enter the Employer EIN from the top of the page.

Note:

EIN cannot be blank.

  1. If Schedule R EIN is different from the EIN on page 1, the screen displays the EIN from page 1 and "Employer EIN inconsistent. Please Verify." displays on the bottom of the screen.

  2. Correct any invalid characters, press <Enter>.

  3. If the EIN on the Schedule R is entered correctly and is different than the EIN on page 1, press <Enter>.

  4. If the EIN on the Schedule R is blank, press <Ctrl>-D key combination. This duplicates the EIN from page 1.

  5. If the number is incomplete or illegible, input the available numbers and insert a period for the remaining spaces. (91.111.11 or 911111...)

  6. If the EIN is blank and the EIN from page 1 is also blank, enter nine periods (.).

  7. If the EIN has more than nine-digits, enter the first nine-digits.

Section 3504 Agent Type of Filer-Section 3504 Agent Enter an X if the Section 3504 Agent box is marked.
CPEO Type of Filer-Certified Professional Employer Organization (CPEO) Enter an X if the CPEO box is marked.
Other Third Party

Reminder:

Use these instructions for tax year 2020 and subsequent revisions only.

Type of Filer-Other Third Party Enter an X if the Other Third Party box is marked.
LN 1 Col a - EIN

Note:

This appears for Lines 2 through 5 for tax years 2020 and subsequent /Lines 2 through 10 for tax years 2017-2019 of the Schedule R and Lines 1 through 8 for tax years 2020 and subsequent/ Lines 1 through 23 for tax years 2017-2019 of the Schedule R Continuation Sheet.

Clients EIN Enter the Clients EIN from column (a):
  • box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 and subsequent.

  • box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2019.

 
  1. EIN must be nine positions. Valid characters include 0–9 and period (.)

  2. If number is more than nine numeric, enter only the first nine-digits.

  3. If any number is illegible, enter a period (.) in place of the number.

    Example:

    91.1..111

  4. If the number is incomplete, input the available numbers and put a period in the remaining spaces

  5. If the number is missing, put in nine periods.

  6. Cannot be blank if money amounts are present on same line.

LN 1 Col b -Typ wag

Note:

This appears for Lines 2 through 5 for tax years 2020 and subsequent /Lines 2 through 10 for tax years 2017-2019 of the Schedule R and Lines 1 through 8 for tax years 2020 and subsequent/ Lines 1 through 23 for tax years 2017-2019 of the Schedule R Continuation Sheet.

Type of Wages, tips and other compensation (CPEO Use Only) Enter the Type of Wages from column (b):
  • box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 and subsequent.

  • box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017- 2019.

 
  1. If Type of wage is invalid, delete the invalid code. Valid codes include A, B, C, D, and blank.

  2. If more than one code is present, press <F3> to clear the field and then press <Enter>.

LN 1 Col c- Num Emp

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 and subsequent.

 

Reminder:

Use these instructions for tax years 2020 and subsequent revisions only.

Number of Employees from Form 943, line 1. Enter the number of employees from column (c) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 and subsequent.
LN 1 Col c - SS Tax

Note:

This appears for Lines 2 through 10 of the Schedule R and Lines 1 through 23 of the Schedule R Continuation Sheet for tax years 2017-2019

 

Reminder:

Use these instructions for tax years 2017-2019 only.

Social Security Tax allocated to the listed client EIN from Form 943, line 3. Enter the amount from column (c) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2019 only.
LN 1 Col d- Wag SS Tax

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 and subsequent.

 

Reminder:

Use these instructions for tax years 2020 and subsequent revisions only.

Total wages subject to social security tax allocated to the listed client EIN from Form 943, line 2. Enter the amount from column (d) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2020 and subsequent.
LN 1 Col d - Med Tx

Note:

This appears for Lines 2 through 10 of the Schedule R and Lines 1 through 23 of the Schedule R Continuation Sheet for tax years 2017-2019.

 

Reminder:

Use these instructions for tax years 2017-2019 only.

Medicare Tax allocated to the listed client EIN from Form 943, line 5. Enter the amount from column (d) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2019 only.
LN 1 Col e- Sick Lv

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 and subsequent.

 

Reminder:

Use these instructions for tax years 2020 and subsequent revisions only.

Qualified sick leave wages from Form 943, line 2a. Enter the amount from column (e) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 and subsequent.
LN 1 Col e - Add med

Note:

This appears for Lines 2 through 10 of the Schedule R and Lines 1 through 23 of the Schedule R Continuation Sheet for tax years 2017-2019.

 

Reminder:

Use these instructions for tax years 2017-2019 only.

Additional Medicare Tax Withholding allocated to the listed client EIN from Form 943, line 7. Enter the amount from column (e) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2019 only.
LN 1 Col f- Fam Lv

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 and subsequent.

 

Reminder:

Use these instructions for tax years 2020 and subsequent revisions only.

Qualified family leave wages from Form 943, line 2b. Enter the amount from column (f) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 and subsequent.
LN 1 Col g- Wag Med Tx

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 and subsequent.

 

Reminder:

Use these instructions for tax years 2020 and subsequent revisions only.

Wages subject to Medicare Tax allocated to the listed client EIN from Form 943, line 4. Enter the amount from column (g) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 and subsequent.
LN 1 Col h- Wag Add Med

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 and subsequent.

 

Reminder:

Use these instructions for tax years 2020 and subsequent revisions only.

Wages subject to Additional Medicare Tax withholding allocated to the listed client EIN from Form 943, line 6. Enter the amount from column (h) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 and subsequent.
  • LN 1 Col i- Fed wthld (for tax years 2020 and subsequent)

  • LN 1 Col f - Fed wthld (for tax years 2017-2019)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 and subsequent/ Lines 2 through 10 for tax years 2017-2019 of the Schedule R and Lines 1 through 8 for tax years 2020 and subsequent/ Lines 1 through 23 for tax years 2017-2019 of the Schedule R Continuation Sheet.

Federal Income Tax withheld allocated to the listed client EIN from Form 943, line 8. Enter the amount from:
  • column (i) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2020 and subsequent.

  • column (f) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2019.

LN 1 Col j- Cur Yr Adj

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Current year’s adjustments allocated to the listed client EIN from Form 943, line 10. Enter the amount from column (j) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
  • LN 1 Col j- Qual Tx (for tax years 2021 and subsequent)

  • LN 1 Col k- Qual Tx (for tax year 2020)

  • LN 1 Col g - Qual Tx (for tax years 2017-2019)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 and subsequent/ Lines 2 through 10 for tax years 2017-2019 of the Schedule R and Lines 1 through 8 for tax years 2020 and subsequent/ Lines 1 through 23 for tax years 2017-2019 of the Schedule R Continuation Sheet.

Qualified small business payroll tax credit for increasing research activities allocated to the listed client EIN from Form 943, line 12a (line 12 for tax years 2017-2019). Enter the amount from:
  • column (j) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2021 and subsequent.

  • column (k) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax year 2020.

  • column (g) box 1 through 10 on Sch R and/or box 1 thru 25 of Sch R Continuation Sheet for tax years 2017-2019.

LN 1 Col k- Tot Ln 12b and 14d

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 12b and 14d, from Form 943. Enter the amount from column (k) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col l- Tot Ln 12c and 14e

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 12c and 14e, from Form 943. Enter the amount from column (l) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col l- NR Cr S/F

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Nonrefundable portion of credit for qualified sick and family leave wages from Form 943, line 12b. Enter the amount from column (l) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
LN 1 Col m- Tot Ln 12d and 14f

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 12d and 14f, from Form 943. Enter the amount from column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col m- NR Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax years 2020 revisions only.

Nonrefundable portion of employee retention credit from Form 943, line 12c. Enter the amount from column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
LN 1 Col n- Tot Ln 12e and 14g

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 12e and 14g, from Form 943. Enter the amount from column (n) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col o- Num COBRA

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Number of individuals provided COBRA premium assistance from Form 943, line 12f. Enter the number of individuals from column (o) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
  • LN 1 Col p-Tax Adj (for tax years 2021 and subsequent)

  • LN 1 Col n-Tax Adj (for tax year 2020)

  • LN 1 Col h -Tax Adj (for tax years 2017-2019)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 and subsequent/ Lines 2 through 10 for tax years 2017-2019 of the Schedule R and Lines 1 through 8 for tax years 2020 and subsequent/ Lines 1 through 23 for tax years 2017-2019 of the Schedule R Continuation Sheet.

Total Tax after Adjustments and Credits allocated to the listed client EIN from Form 943, line 13. Enter the amount from:
  • column (p) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2021 and subsequent.

  • column (n) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax year 2020.

  • column (h) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2019.

  • LN 1 Col q- Tot Dep (for tax years 2021 and subsequent)

  • LN 1 Col o- Tot Dep (for tax year 2020)

  • LN 1 Col i - Tot Dep (for tax years 2017-2019)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 and subsequent/ Lines 2 through 10 for tax years 2017-2019 of the Schedule R and Lines 1 through 8 for tax years 2020 and subsequent/ Lines 1 through 23 for tax years 2017-2019 of the Schedule R Continuation Sheet.

Total Deposits from Form 943, line 14a, plus any payments made with the return allocated to the listed client EIN. (line 14 for tax years 2017-2019). Enter the amount from:
  • column (q) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2021 and subsequent.

  • column (o) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax year 2020.

  • column (i) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2019.

LN 1 Col p- Def Amt Emplr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Deferred amount of the employer’s share of social security tax from Form 943, line 14b. Enter the amount from column (p) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020
LN 1 Col q- Def Amt EE

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Deferred amount of the employee share of social security tax from Form 943, line 14c. Enter the amount from column (q) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
LN 1 Col r- Ref Cr S/F

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Refundable portion of credit for qualified sick and family leave wages from Form 943, line 14d. Enter the amount from column (r) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
LN 1 Col s- Ref Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Refundable portion of employee retention credit from Form 943, line 14e. Enter the amount from column (s) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
  • LN 1 Col r- Adv 7200 (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col t- Adv 7200 (for tax years 2020 2nd Qtr-2021 1st Qtr)

 

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 and subsequent.

 

Reminder:

Use these instructions for tax years 2020 and subsequent revisions only.

Total advances received from filing Form(s) 7200 from Form 943, line 14i. (line 14g for tax year 2020) Enter the amount from
  • column (r) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.

  • column (t) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.

LN 1 Col s- Tot Ln 18 and 19

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 18 and 19, from Form 943. Enter the amount from column (s) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col t- Tot Ln 20 and 21

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 20 and 21, from Form 943. Enter the amount from column (t) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col u- Tot Ln 22 and 24

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 22 and 24, from Form 943. Enter the amount from column (u) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col u- HP Exp SL

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Qualified health plan expenses allocable to qualified sick leave wages from Form 943, line 18. Enter the amount from column (u) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
LN 1 Col v- Tot Ln 23 and 26

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 23 and 26, from Form 943. Enter the amount from column (v) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col v- HP Exp FL

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Qualified health plan expenses allocable to qualified family leave wages from Form 943, line 19. Enter the amount from column (v) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
LN 1 Col w- Tot Ln 25 and 27

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Total reported on Form 943, lines 25 and 27, from Form 943. Enter the amount from column (w) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col w- Wages Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Qualified wages for the employee retention credit from Form 943, line 20. Enter the amount from column (w) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
LN 1 Col x- Rec Srtup Q3

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Eligible for Employee Retention Credit in 3rd Qtr solely because your Business is a Recovery Startup Form 943, line 28. Enter the amount from column (x) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col x- HP Exp Wages

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Qualified health plan expenses allocable to wages reported on line 20 from Form 943, line 21. Enter the amount from column (x) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
LN 1 Col y- Rec Srtup Q4

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 and subsequent.

 

Reminder:

Use these instructions for tax years 2021 and subsequent revisions only.

Eligible for Employee Retention Credit in 4th Qtr solely because your Business is a Recovery Startup Form 943, line 29. Enter the amount from column (y) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 and subsequent.
LN 1 Col y- 5884-C

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax year 2020.

 

Reminder:

Use these instructions for tax year 2020 revisions only.

Credit from Form 5884-C, line 11, for the year from Form 943, line 22. Enter the amount from column (y) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax year 2020.
  • Line 6/Line 9, Column c through Column y (for tax years 2020 and subsequent)

  • Line 11/Line 24 Column c through Column i (for tax years 2017-2019)

Subtotal for Clients. Enter the amount from:
  • column (c) through column (y) box 6 of Sch R and/or box 9 of Sch R Continuation Sheet for tax years 2020 and subsequent.

  • column (c) through column (i) box 11 of Sch R and/or box 24 of Sch R Continuation Sheet for tax years 2017-2019.

  • Line 7 Column c through Column y (for tax years 2020 and subsequent)

  • Line 12 Column c through Column i (for tax years 2017-2019)

Combined subtotals of all Continuation Sheets. Enter the amount from:
  • column (c) through column (y) box 7 of Sch R and/or box 9 of Sch R Continuation Sheet for tax years 2020 and subsequent.

  • column (c) through column (i) box 12 of Sch R and/or box 24 of Sch R Continuation Sheet for tax years 2017-2019.

  • Line 8 Column c through Column y (for tax years 2020 and subsequent)

  • Line 13 Column c through Column i (for tax years 2017-2019)

Form 943 amounts for your agricultural employees. Enter the amount from:
  • column (c) through column (y) box 8 of Sch R and/or box 9 of Sch R Continuation Sheet for tax years 2020 and subsequent.

  • column (c) through column (i) box 13 of Sch R and/or box 24 of Sch R Continuation Sheet for tax years 2017-2019.

  • Line 9 Column c through Column y (for tax years 2020 and subsequent)

  • Line 14 Column c through Column i (for tax years 2017-2019)

Total of Lines 6, 7 and 8 (for tax years 2020 and subsequent).
Total of Line 11, Line 12 and Line 13 (for tax years 2017-2019).
Enter the amount from:
  • column (c) through column (y) box 9 of Sch R and/or box 9 of Sch R Continuation Sheet for tax years 2020 and subsequent.

  • column (c) through column (i) box 14 of Sch R and/or box 24 of Sch R Continuation Sheet for tax years 2017-2019.

Reminder:

If any item on the Schedule R is illegible, suspend the UW as "Poor Quality Image" (<F9>; press "S" ; select "Poor Quality Image." ). If after suspending for "Poor Quality Image" you still cannot determine the correct field entry from the physical document, press <F3> to clear the field and then press <Enter>.

Stand-Alone 940 Schedule R

Note:

Schedule R is only valid for Tax Period 2011 and subsequent.

Reminder:

Schedule R(s) received on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.

Form 940 Schedule R

OE/DV Screen Prompts Description Instructions
Enter Form Layout Year Valid Schedule R form year Enter last two digits from FormID code in top right corner of form. Valid entries include "10, 11, 12, or 17."
Tax Year Tax Year The Tax Year is a MUST ENTER FIELD and requires two consecutive matching entries.
  1. Enter the tax year from the Report for Calendar Year Box.

  2. Enter the tax year edited at the top of the form.

  3. If unable to determine the tax year, process as current year.

EIN Employer EIN from top of page Enter the Employer EIN from the top of the page.
  1. If Schedule R EIN is different from EIN on page 1, the screen displays the EIN from page 1 and "Employer EIN inconsistent, Please Verify" displays on the bottom of the screen.

  2. Correct any invalid characters, press <Enter>.

  3. If EIN on Schedule R is entered correctly and is different from the EIN on page 1, press <Enter>.

  4. If the Schedule R EIN is blank, press the <Ctrl>-D key combination. This duplicates the EIN from page 1 of the form.

  5. If the number is incomplete or illegible, input the available numbers and insert a period in the remaining spaces (e.g., 91.111.11 or 911111...)

  6. If the EIN from the Schedule R and page 1 is missing, enter nine periods.

  7. If the EIN has more than nine-digits, enter the first nine-digits.

Section 3504 Agent

Reminder:

Use these instructions for 2017 and subsequent revisions only.

Type of Filer-Section 3504 Agent Enter an X if the Section 3504 Agent box is marked.
CPEO

Reminder:

Use these instructions for 2017 and subsequent revisions only.

Type of Filer-Certified Professional Employer Organization (CPEO) Enter an X if the CPEO box is marked.
LN 1 Col a- EIN

Note:

This appears for Lines 2 through 15 for tax years 2011 and subsequent of the Schedule R and Lines 1 through 22 for tax years 2017 and subsequent/Lines 1 through 25 for tax years 2011-2016 of the Schedule R Continuation Sheet.

Clients Employer. Identification Number EIN Enter the Clients EIN from column (a):
  • box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for tax years 2017 and subsequent.

  • box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2011- 2016.

  1. EIN must be nine positions. Valid characters include 0–9 and period (.).

  2. If number is more than nine numeric, enter only the first nine-digits.

  3. If any number is illegible, enter a period (.) in place of the number.

    Example:

    91.1..111

  4. If the number is incomplete, input the available numbers and put a period in the remaining spaces.

  5. If the number is missing, put in nine periods.

  6. Cannot be blank if money amounts are present on same line.

LN 1 Col b- St Code

Note:

This appears for Lines 2 through 15 for tax years 2011 and subsequent of the Schedule R and Lines 1 through 22 for tax years 2017 and subsequent/Lines 1 through 25 for tax years 2011-2016 of the Schedule R Continuation Sheet.

State abbreviation from Form 940 Line 1a or Schedule A (Form 940) Enter the State Code from column (b)
  • box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for tax years 2017 and subsequent.

  • box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2011-2016.

LN 1 Col c- Typ wag

Note:

This appears for Lines 2 through 15 of the Schedule R and Lines 1 through 22 of the Schedule R Continuation Sheet for tax years 2017 and subsequent.

Reminder:


Use these instructions for 2017 and subsequent years only.

Type of Wages, tips and other compensation (CPEO Use Only) Enter the Type of Wages from column (c) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for tax years 2017 and subsequent.
  1. If Type of Wage is invalid, delete the invalid code. Valid codes include A, B, C, D, and blank.

  2. If more than one code is present, press <F3> to clear the field and then press <Enter>.

  • LN 1 Col d - FUTA Wages (for tax years 2017 and subsequent)

  • LN 1 Col c FUTA Wages (for tax years 2011-2016)

 

Note:

This appears for Lines 2 through 15 for tax years 2011 and subsequent of the Schedule R and Lines 1 through 22 for tax years 2017 and subsequent/ Lines 1 through 25 for tax years 2011-2016 of the Schedule R Continuation Sheet.

Total Taxable FUTA wages allocated to the listed client EIN from Form 940, line7 (line 7a for tax year 2011). Enter the money amount from:
  • column (d) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for tax years 2017 and subsequent.

  • column (c) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2011-2016.

  • LN 1 Col e - Adjust FUTA (for tax years 2017 and subsequent)

  • LN 1 Col d - Adjust FUTA (for tax years 2011-2016)

 

Note:

This appears for Lines 2 through 15 for tax years 2011 and subsequent of the Schedule R and Lines 1 through 22 for tax years 2017 and subsequent/ Lines 1 through 25 for tax years 2011-2016 of the Schedule R Continuation Sheet.

Total Adjustment to FUTA tax allocated to the listed client EIN from Form 940, line 9 or line 10. Enter the money amount from:
  • column (e) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for tax years 2017 and subsequent.

  • column (d) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2011-2016.

  • LN 1 Col f Cred. Red (for tax years 2017 and subsequent)

  • LN 1 Col e Cred. Red (for tax years 2011-2016)

 

Note:

This appears for Lines 2 through 15 for tax years 2011 and subsequent of the Schedule R and Lines 1 through 22 for tax years 2017 and subsequent/ Lines 1 through 25 for tax years 2011-2016 of the Schedule R Continuation Sheet.

Credit reduction amount allocated to the listed client EIN from Form 940, line 11. Enter the money amount from:
  • column (f) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for tax years 2017 and subsequent.

  • column (e) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2011-2016.

  • LN 1 Col g FUTA Tax Adj (for tax years 2017 and subsequent)

  • LN 1 Col f FUTA Tax Adj (for tax years 2011-2016)

 

Note:

This appears for Lines 2 through 15 for tax years 2011 and subsequent of the Schedule R and Lines 1 through 22 for tax years 2017 and subsequent/ Lines 1 through 25 for tax years 2011-2016 of the Schedule R Continuation Sheet.

Total FUTA Tax after Adjustments allocated to the listed client EIN from Form 940, line 12. Enter the money amount from:
  • column (g) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for tax years 2017 and subsequent.

  • column (f) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2011-2016.

  • LN 1 Col h Tot FUTA Dep (for tax years 2017 and subsequent)

  • LN 1 Col g Tot FUTA Dep (for tax years 2011-2016)

 

Note:

This appears for Lines 2 through 15 for tax years 2011 and subsequent of the Schedule R and Lines 1 through 22 for tax years 2017 and subsequent/ Lines 1 through 25 for tax years 2011-2016 of the Schedule R Continuation Sheet.

Total FUTA Tax deposits from Form 940, line 13, Plus any payments made with the return allocated to the listed client EIN. Enter the money amount from:
  • column (h) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for tax years 2017 and subsequent.

  • column (g) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2011-2016.

  • Line 16/Line 23 Column c through Column h (for tax years 2017 and subsequent)

  • Line 16/Line 26 Column c through Column g (for tax years 2011-2016)

Subtotal for Clients. Enter the money amount from:
  • column (c) through column (h) box 16 of Sch R and/or box 23 of Sch R Continuation Sheet for tax years 2017 and subsequent.

  • column (c) through column (g) box 16 of Sch R and/or box 26 of Sch R Continuation Sheet for tax years 2011-2016.

  • Line 17 Column c through Column h (for tax years 2017 and subsequent)

  • Line 17 Column c through Column g (for tax years 2011-2016)

Combined subtotals of all Continuation Sheets. Enter the money amount from:
  • column (c) through column (h) box 17 of Sch R for tax years 2017 and subsequent.

  • column (c) through column (g) box 17 of Sch R for tax years 2011-2016.

  • Line 18 Column c through Column h (for tax years 2017 and subsequent)

  • Line 18 Column c through Column g (for tax years 2011-2016)

Form 940 amounts for your employees. Enter the money amount from:
  • column (c) through column (h) box 18 of Sch R for tax years 2017 and subsequent.

  • column (c) through column (g) box 18 of Sch R for tax years 2011-2016.

  • Line 19 Column c through Column h (for tax years 2017 and subsequent)

  • Line 19 Column c through Column g (for tax years 2011-2016)

Total of Lines 16, 17 and 18. Enter the money amount from:
  • column (c) through column (h) box 19 of Sch R for tax years 2017 and subsequent.

  • column (c) through column (g) box 19 of Sch R for tax years 2011-2016.

 

Reminder:

If any field on the Schedule R is illegible, suspend the UW as "Poor Quality Image" (<F9>; press "S" ; select "Poor Quality Image" .) If after suspending for "Poor Quality Image" you still cannot determine the correct field entry from the physical document, press <F3> to clear the field and then press <Enter>.

Stand-Alone 941 Schedule R

Note:

Schedule R is only valid for Tax Period 201003 and subsequent.

Reminder:

Schedule R(s) received on a nonconforming document (i.e., a spreadsheet, list, or a similar format), delete the entire return from the block and route to Code and Edit for perfection.

OE/DV Screen Prompt Description Instructions
Enter Form Layout Year Valid Schedule R form year Enter last two digits from FormID code in top right corner of form. Valid entries include "10, 11, 12, 13, 17, 20 or 21."
Tax Qtr Tax Qtr The Tax Qtr is a MUST ENTER FIELD and requires two consecutive matching entries.
  1. Enter the Tax Qtr from the Report for Calendar Year Box.

  2. Enter the Tax Qtr edited at the top of the form.

  3. If unable to determine the Tax Qtr, process as current year.

Note:

Do not transcribe century digits "20" . Enter the last two digits of the year (located in the upper left corner of the return) and 03, 06, 09, or, 12 to show 1st, 2nd, 3rd, or 4th quarter, respectively.

EIN Employer EIN from top of page Enter the Employer EIN from the top of the page.

Note:

EIN cannot be blank.

  1. If Schedule R EIN is different from the EIN on page 1, the screen displays the EIN from page 1 and "Employer EIN inconsistent. Please Verify." displays on the bottom of the screen

  2. Correct any invalid characters, press <Enter>.

  3. If the EIN on the Schedule R is entered correctly and is different than the EIN on page 1, press <Enter>.

  4. If the EIN on the Schedule R is blank, press <Ctrl>-D key combination. This duplicates the EIN from page 1.

  5. If the number is incomplete or illegible, input the available numbers and insert a period for the remaining spaces. (91.111.11 or 911111...)

  6. If the EIN is blank and the EIN from page 1 is also blank, enter nine periods (.).

  7. If the EIN has more than nine-digits, enter the first nine-digits.

Section 3504 Agent

Reminder:

Use these instructions for tax year 2017 and subsequent revisions only.

Type of Filer-Section 3504 Agent Enter an X if the Section 3504 Agent box is marked.
CPEO

Reminder:

Use these instructions for tax year 2017 and subsequent revisions only.

Type of Filer-Certified Professional Employer Organization (CPEO) Enter an X if the CPEO box is marked.
Other Third Party

Reminder:

Use these instructions for tax year 2020 2nd Qtr and subsequent revisions only.

Type of Filer-Other Third Party Enter an X if the Other Third Party box is marked.
LN 1 Col a - EIN

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Clients EIN Enter the Clients EIN from column (a):
  • box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

 
  1. EIN must be nine positions. Valid characters include 0–9 and period (.).

  2. If number is more than nine numeric, enter only the first nine digits.

  3. If any number is illegible, enter a period (.) in place of the number.

    Example:

    91.1..111

  4. If the number is incomplete, input the available numbers and put a period in the remaining spaces.

  5. If the number is missing, put in nine periods.

  6. Cannot be blank if money amounts are present on same line.

LN 1 Col b - Typ wag

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017- 2020 1st Qtr of the Schedule R Continuation Sheet.

 

Reminder:

Use these instructions for tax years 2017 and subsequent revisions only.

Type of Wages, tips and other compensation (CPEO Use Only) Enter the Type of Wages from column (b)
  • box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

 
  1. If Type of wage is invalid, delete the invalid code. Valid codes include A, B, C, D and blank.

  2. If more than one code is present, press <F3> to clear the field and then press <Enter>.

LN 1 Col c- Num Emp

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr and subsequent revisions only.

Number of Employees from Form 941, line 1. Enter the number of employees from column (c) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent.
  • LN 1 Col d Wages (2020 2nd Qtr and subsequent)

  • LN 1 Col c Wages (for tax years 2017-2020 1st Qtr)

  • LN 1 Col b Wages (for tax years 2010-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Wages, tips and other compensation allocated to the listed client EIN from Form 941, line 2. Enter the amount from:
  • column (d) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • column (c) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (b) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

  • LN 1 Col e Tx Wthld (for tax years 2020 2nd Qtr and subsequent)

  • LN 1 Col d Tx Wthld (for tax years 2017-2020 1st Qtr)

  • LN 1 Col c Tx Wthld (for tax years 2010-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Total Income Tax Withheld from wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 3. Enter the amount from:
  • column (e) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • column (d) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (c) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

LN 1 Col f- Sick Lv

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified sick leave wages from Form 941, line 5a(i). Enter the amount from column (f) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr- 2021 1st Qtr.
LN 1 Col f- Tot Ln 5ai and 5aii Col 1

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 5ai and 5aii, column 1 from Form 941. Enter the amount from column (f) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col g- Fam Lv

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified family leave wages from Form 941, line 5a(ii). Enter the amount from column (g) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr- 2021 1st Qtr.
LN 1 Col g- 5a/5b Col 2

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 5a and 5b, column 2 from Form 941. Enter the amount from column (g) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col h- Taxable Med. wg/tips

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Taxable Medicare wages & tips from Form 941, line 5c, column 2. Enter the amount from column (h) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
  • LN 1 Col i- SS Med (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col h- SS Med (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col e - SS Med (for tax years 2017-2020 1st Qtr)

  • LN 1 Col d - SS Med (for tax years 2010-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Total Social Security and Medicare Taxes allocated to the listed client EIN from Form 941, line 5e. Enter the amount from:
  • column (i) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (h) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st

  • column (e) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (d) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

  • LN 1 Col j- 3121q (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col i- 3121q (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col f - 3121q (for tax years 2017-2020 1st Qtr)

  • LN 1 Col e - 3121q (for tax years 2010-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Section 3121(q) Notice and Demand-Tax due on unreported tips allocated to the listed client EIN from Form 941, line 5f. Enter the amount from:
  • column (j) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (i) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

  • column (f) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (e) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2016

LN 1 Col f - Advance EIC

Note:

This appears for Lines 2 through 15 of the Schedule R and Lines 1 through 25 of the Schedule R Continuation Sheet for tax year 2010 only.

 

Reminder:

Use these instructions for tax year 2010 only.

Advance earned income credit payments allocated to the listed client EIN from Form 941, line 9. Enter the amount from column (f) box 1 through 15 of Sch R and/or box 1 thru 25 of Sch R Continuation Sheet for tax year 2010 only.
  • LN 1 Col g - Tot Dep (for tax years 2010-2014)

 

Note:

This appears for Lines 2 through 15 of the Schedule R and Lines 1 through 25 of the Schedule R Continuation Sheet for tax years 2010-2014.

 

Reminder:

Use these instructions for tax year 2010-2014 only.

Total Deposits and COBRA Payments from Form 941, line 13, plus any payments made with the return allocated to the listed client EIN. Enter the amount from column (g) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2014.
  • LN 1 Col k Qual Tx (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col j Qual Tx (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col g Qual Tx (for tax years 2017-2020 1st Qtr)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr of the Schedule R Continuation Sheet.

 

Reminder:

Use these instructions for tax year 2017 and subsequent revisions only.

Qualified small business payroll tax credit for increasing research activities allocated to the listed client EIN from Form 941, line 11a. (line 11 for tax years 2017-2020 1st Qtr). Enter the amount from:
  • column (k) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (j) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

  • column (g) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

LN 1 Col k- NR Cr S/F

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Nonrefundable portion of credit for qualified sick and family leave wages from Form 941, line 11b. Enter the amount from column (k) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col l- Tot Ln 11b and 13c

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 11b and 13c, from Form 941. Enter the amount from column (l) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col l- NR Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Nonrefundable portion of employee retention credit from Form 941, line 11c. Enter the amount from column (l) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col m- Tot Ln 11c and 13d

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 11c and 13d, from Form 941. Enter the amount from column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col n- Tot Ln 11d and 13e

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 11d and 13e, from Form 941. Enter the amount from column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col o- Tot Ln 11e and 13f

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 11e and 13f, from Form 941. Enter the amount from column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col p- Num COBRA

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Number of individuals provided COBRA premium assistance from Form 941, line 11f. Enter the number of individuals from column (p) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
  • LN 1 Col q- Tax Adj (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col m- Tax Adj (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col h - Tax Adj (for tax years 2017-2020 1st Qtr)

  • LN 1 Col f - Tax Adj (for tax years 2012-2016)

  • LN 1 Col e - Tax Adj (for tax years 2010-2011)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2010-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2010-2016 of the Schedule R Continuation Sheet.

Total Tax after Adjustment is allocated to the listed client EIN from Form 941, line 12 (line 10 for tax years 2012-2016 and line 8 for tax years 2010-2011). Enter the amount from:
  • column (q) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (m) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

  • column (h) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (f) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2012-2016

  • column (e) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2010-2011

  • LN 1 Col r - Tot Dep (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col n - Tot Dep (for tax years 2020 2nd Qtr-2021 1st Qtr)

  • LN 1 Col i - Tot Dep (for tax years 2017-2020 1st Qtr)

  • LN 1 Col g - Tot Dep (for tax years 2014-2016)

 

Note:

This appears for Lines 2 through 5 for tax years 2020 2nd Qtr and subsequent/ Lines 2 through 10 for tax years 2017-2020 1st Qtr/Lines 2 through 15 for tax years 2014-2016 of the Schedule R and Lines 1 through 8 for tax years 2020 2nd Qtr and subsequent/Lines 1 through 23 for tax years 2017-2020 1st Qtr/Lines 1 through 25 for tax years 2014-2016 of the Schedule R Continuation Sheet.

Total Deposits from Form 941, line 13a, plus any payments made with the return allocated to the listed client EIN (line 13 for tax years 2017-2020 1st Qtr and line 11 for tax years 2014-2016). Enter the amount from
  • column (r) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (n) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

  • column (i) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (g) box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for tax years 2014-2016

LN 1 Col o- Def Amt

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Deferred amount of the employees share of social security tax from Form 941, line 13b. Enter the amount from column (o) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col p- Ref Cr S/F

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr -2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Refundable portion of credit for qualified sick and family leave wages from Form 941, line 13c. Enter the amount from column (p) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col q- Ref Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Refundable portion of employee retention credit from Form 941, line 13d. Enter the amount from column (q) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
  • LN 1 Col s- Adv 7200 (for tax years 2021 2nd Qtr and subsequent)

  • LN 1 Col r- Adv 7200 (for tax years 2020 2nd Qtr-2021 1st Qtr)

 

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr and subsequent revisions only.

Total advances received from filing Form(s) 7200 from Form 941, line 13g (line 13f for tax years 2020 2nd Qtr-2021 1st Qtr). Enter the amount from
  • column (s) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent

  • column (r) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr

LN 1 Col s- HP Exp SL

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified health plan expenses allocable to qualified sick leave wages from Form 941, line 19. Enter the amount from column (s) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col t- Recovery Startup Business Ckbx

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Eligible Employee Retention Credit Recovery Startup Checkbox Form 941, line 18b. Enter a "Y" if the word "Yes" or "Y" is present in column (t) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

Note:

If the word "No" or "N" is present, clear the field and press <Enter>

.
LN 1 Col t- HP Exp FL

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified health plan expenses allocable to qualified family leave wages from Form 941, line 20. Enter the amount from column (t) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col u- Tot Ln 19 and 20

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 19 and 20, from Form 941. Enter the amount from column (u) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col u- Wages Ret Cr

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified wages for the employee retention credit from Form 941, line 21. Enter the amount from column (u) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col v- Tot Ln 21 and 22

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 21 and 22, from Form 941. Enter the amount from column (v) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col v- HP Exp Wages

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified health plan expenses allocable to wages reported on line 21 from Form 941, line 22. Enter the amount from column (v) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col w- Tot Ln 23 and 25

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 23 and 25, from Form 941. Enter the amount from column (w) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col w- 5a/5b Col 2

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Total reported on Form 941, lines 5a and 5b, column 2 from Form 941. Enter the amount from column (w) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col x- Tot Ln 24 and 27

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 24 and 27, from Form 941. Enter the amount from column (x) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col x- Wages Pd Mar

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified wages paid March 13 through March 31, 2020, for the employees retention credit from Form 941, line 24. Enter the amount from column (x) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
LN 1 Col y- Tot Ln 26 and 28

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.

 

Reminder:

Use these instructions for tax years 2021 2nd Qtr and subsequent revisions only.

Total reported on Form 941, lines 26 and 28, from Form 941. Enter the amount from column (y) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2021 2nd Qtr and subsequent.
LN 1 Col y- HP Exp Rep

Note:

This appears for Lines 2 through 5 of the Schedule R and Lines 1 through 8 of the Schedule R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.

 

Reminder:

Use these instructions for tax years 2020 2nd Qtr-2021 1st Qtr revisions only.

Qualified health plan expenses allocable to wages reported on line 24 from Form 941, line 25. Enter the amount from column (y) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for tax years 2020 2nd Qtr-2021 1st Qtr.
  • Line 6/Line 9, Column c through Column y (for tax years 2020 2nd Qtr and subsequent)

  • Line 11/Line 24 Column c through Column i (for tax years 2017-2020 1st Qtr)

  • Line 16/Line 26 Column b through Column g (for tax years 2010-2016)

Subtotal for Clients. Enter the amount from:
  • column (c) through column (y) box 6 of Sch R and/or box 9 of Sch R Continuation Sheet for tax years 2020 2nd Qtr and subsequent

  • column (c) through column (i) box 11 of Sch R and/or box 24 of Sch R Continuation Sheet for tax years 2017-2020 1st Qtr

  • column (b) through column (g) box 16 of Sch R and/or box 26 of Sch R Continuation Sheet for tax years 2010-2016

  • Line 7 Column c through Column y (for tax years 2020 2nd Qtr and subsequent)

  • Line 12 Column c through Column i (for tax years 2017-2020 1st Qtr)

  • Line 17 Column b through Column g (for tax years 2010-2016)

Combined subtotals of all Continuation Sheets. Enter the amount from:
  • column (c) through column (y) box 7 of Sch R for tax years 2020 2nd Qtr and subsequent

  • column (c) through column (i) box 12 of Sch R for tax years 2017-2020 1st Qtr

  • column (b) through column (g) box 17 of Sch R for tax years 2010-2016

  • Line 8 Column c through Column y (for tax years 2020 2nd Qtr and subsequent)

  • Line 13 Column c through Column i (for tax years 2017-2020 1st Qtr)

  • Line 18 Column b through Column g (for tax years 2010-2016)

Form 941 amounts for your employees. Enter the amount from:
  • column (c) through column (y) box 8 of Sch R for tax years 2020 2nd Qtr and subsequent

  • column (c) through column (i) box 13 of Sch R for tax years 2017-2020 1st Qtr

  • column (b) through column (g) box 18 of Sch R for tax years 2010-2016

  • Line 9 Column c through Column y (for tax years 2020 2nd Qtr and subsequent)

  • Line 14 Column c through Column i (for tax years 2017-2020 1st Qtr)

  • Line 19 Column b through Column g (for tax years 2010-2016)

Total of Lines 6, 7 and 8 (for tax years 2020 2nd Qtr and subsequent)
Total of Lines 11, 12 and 13 (for tax years 2017-2020 1st Qtr)
Total of Lines 16, 17 and 18 (for tax years 2010-2016)
Enter the amount from:
  • column (c) through column (y) box 9 of Sch R for tax years 2020 2nd Qtr and subsequent

  • column (c) through column (i) box 14 of Sch R for tax years 2017-2020 1st Qtr

  • column (b) through column (g) box 19 of Sch R for tax years 2010-2016

Reminder:

If any field on the Schedule R is illegible, suspend the UW as "Poor Quality Image" (<F9>; press "S" ; select "Poor Quality Image" .) If after suspending for "Poor Quality Image" you still cannot determine the correct field entry from the physical document, press <F3> to clear the field and then press <Enter>.

Street Abbreviations

Street address abbreviations that must be used when it is necessary to reduce the address to 35 characters. It is not necessary to abbreviate any word, if the address is less than 35 characters (including spaces). However, if the word is abbreviated or spelled out, it must agree with the chart below.

Note:

Abbreviate North, South, East and West only when it is used as a direction of a street, avenue, etc.

Note:

Do not abbreviate proper names of the street in the street address field.

WORD ABBREVIATION
Air Force Base AFB
Alley ALY
Annex ANX
Arcade ARC
Apartment APT
Avenue AVE
Basement BSMT
Bayou BYU
Beach BCH
Bend BND
Bluff(s) BLF(S)
Bottom BTM
Boulevard BLVD
Branch BR
Bridge BRG
Brook(s) BRK(S)
Building BLDG
Burg(s) BG(S)
Bypass BYP
Camp CP
Canyon CYN
Cape CPE
Causeway CSWY
Center(s) CTR(S)
Circle(s) CIR(S)
Cliff(s) CLF(S)
Club CLB
Common(s) CMN(S)
Corner(s) COR(S)
Course CRSE
Court(s) CT(S)
Cove(s) CV(S)
Creek CRK
Crescent CRES
Crest CRST
Crossing XING
Crossroad(s) XRD(S)
Curve CURV
Dale DL
Dam DM
Department DEPT
Divide DV
Drive(s) DR(S)
East E
Estate(s) EST(S)
Expressway EXPY
Extension(s) EXT(S)
Ferry FRY
Field(s) FLD(S)
First 1ST
Flat(s) FLT(S)
Floor(s) FL(S)
Ford(s) FRD(S)
Forest FRST
Forge(s) FRG(S)
Fork(s) FRK(S)
Fort FT
Freeway FWY
Front FRNT
Garden(s) GDN(S)
Gateway GTWY
Glen(s) GLN(S)
Green(s) GRN(S)
Grove(s) GRV(S)
Hanger HNGR
Harbor(s) HBR(S)
Haven HVN
Heights HTS
Highway HWY
Highway Contract HC
Hill(s) HL(S)
Hollow HOLW
Inlet INLT
Island(s) IS(S)
Junction(s) JCT(S)
Key(s) KY(S)
Knoll(s) KNL(S)
Lake(s) LK(S)
Landing LNDG
Lane LN
Light(s) LGT(S)
Loaf LF
Lobby LBBY
Lock(s) LCK(S)
Lodge LDG
Lower LOWR
Manor(s) MNR(S)
Meadow(s) MDW(S)
Mill(s) ML(S)
Mission MSN
Motorway MTWY
Mount MT
Mountain(s) MTN(S)
Neck NCK
North N
Northeast NE
Northwest NW
Office OFC
One fourth, One quarter 1/4
One half 1/2
Orchard ORCH
Overpass OPAS
Parkway PKWY
Passage PSGE
Penthouse PH
Pine(s) PNE(S)
Place PL
Plain(s) PLN(S)
Plaza PLZ
Point(s) PT(S)
Port(s) PRT(S)
P.O. Box See IRM 3.41.276.12.7 (14) for instructions.
Prairie PR
Private Mail Box PMB
Radial RADL
Ranch RNCH
Rapid(s) RPD(S)
Rest RST
Ridge(s) RDG(S)
River RIV
Road(s) RD(S)
Room RM
Route RTE
Rural Route RR
Second 2ND
Shoal(s) SHL(S)
Shore(s) SHR(S)
Skyway SKWY
South S
Southeast SE
Southwest SW
Space SPC
Spring(s) SPG(S)
Square(s) SQ(S)
Station STA
Stravenue STRA
Stream STRM
Street(s) ST(S)
Suite STE
Summit SMT
Terrace TER
Third 3RD
Throughway TRWY
Trace TRCE
Track TRAK
Trafficway TRFY
Trail TRL
Trailer TRLR
Tunnel TUNL
Turnpike TPKE
Underpass UPAS
Union(s) UN(S)
Upper UPPR
Valley(s) VLY(S)
Viaduct VIA
View(s) VW(S)
Village(s) VLG(S)
Ville VL
Vista VIS
Well(s) WL(S)
West W

Alphabetical Listing of Major Cities with Major City Codes and Zone Improvement Plan (ZIP) Codes

Alphabetical listing of Major City Codes (MCC) in city order.

Note:

"MU" is a valid State Code for box 16 on 2009-2011 revisions (box 14 for 2008 and prior revisions). It is not valid in the address field.

CITY STATE MCC ZIP CODE
Aberdeen SD AD 574
Abilene TX AB 796
Akron OH AK 443
Albany GA AY 317
Albany NY AL 122
Albuquerque NM AQ 871
Alexandria VA AX 223
Alhambra CA YA 918
Allentown PA AW 181
Amarillo TX AM 791
Anaheim CA AH 928
Anchorage AK AN 995, 996
Anderson SC AJ 296
Ann Arbor MI AP 481
Arlington TX IA 760
Arlington VA AR 222
Arvada CO AV 800, 804
Asheville NC AS 288
Athens GA AE 306
Atlanta GA AT 303, 311, 399
Atlantic City NJ AC 084
Auburn AL AF 368
Augusta GA AG 309
Augusta ME AA 043
Aurora CO AZ 800
Aurora IL AO 605
Austin TX AU 733, 787
Bakersfield CA BD 933
Baltimore MD BA 212
Baton Rouge LA BR 708
Battle Creek MI QK 490
Beaumont TX BT 777
Bellingham WA BH 982
Berkeley CA BE 947
Bethlehem PA BM 180
Billings MT IB 591
Biloxi MS BL 395
Binghamton NY BC 139
Birmingham AL BI 352
Bismarck ND BB 585
Bloomington IN BQ 474
Bloomington MN BN 554
Boca Raton FL BZ 334
Boise ID BS 837
Bossier City LA BW 711
Boston MA BO 021, 022
Boulder CO BV 803
Bradenton FL BG 342
Bremerton WA BY 983
Bridgeport CT BP 066
Bronx NY BX 104
Brooklyn NY BK 112
Brownsville TX BJ 785
Buffalo NY BF 142
Burlington VT BU 054
Cambridge MA CB 021, 022
Camden NJ CD 081
Canton OH CA 447
Cape Coral FL CF 339
Casper WY CZ 826
Cedar Rapids IA CR 524
Champaign IL CX 618
Chandler AZ YZ 852
Chapel Hill NC CJ 275
Charleston SC CT 294
Charleston WV CW 253
Charlotte NC CE 282
Charlottesville VA CV 229
Chattanooga TN CG 374
Chesapeake VA CP 233
Cheyenne WY CY 820
Chicago IL CH 606-608
Chula Vista CA DV 919
Cincinnati OH CN 452, 459
Clarkesville TN YN 370
Clearwater FL CQ 337
Cleveland OH CL 441
Colorado Springs CO CS 809
Columbia SC CU 292
Columbus GA CM 318, 319
Columbus OH CO 430, 432
Corpus Christi TX CC 783, 784
Cranston RI RT 029
Cumberland MD CK 215
Dallas TX DA 752,753
Davenport IA DP 528
Dayton OH DY 453, 454
Daytona Beach FL DF 321
Dearborn MI DB 481
Decatur IL DT 625
Denver CO DN 800-802
Des Moines IA DM 503, 509
Detroit MI DE 482
Dubuque IA DQ 520
Duluth MN DL 557, 558
Durham NC DU 277
East Lansing MI ET 488
East Orange NJ EO 070
East St. Louis IL ES 622
Easton PA EA 180
El Paso TX EP 799, 885
Elizabeth NJ EL 072
Erie PA ER 165
Eugene OR EU 974
Evanston IL