3.24.13 Employment Tax Returns

Manual Transmittal

November 09, 2021

Purpose

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

Material Changes

(1) IRM 3.24.13.1, Program Scope and Objectives, Corrected to better define the Audience and add Primary Stakeholders.

(2) IRM 3.24.13.2, Local Desk Procedures Guidelines, Added section to IRM to include instructions for supplemental local procedures. All remaining sections and subsections were renumbered accordingly.

(3) IRM 3.24.13.3.2, Source Documents, Updated to include all Forms and Schedules processed.

(4) IRM 3.24.13.3.3, Form/Program Number/Tax Class and Document Code, Added the new program numbers for the 2021 Revisions of Form 943, 943(PR), 944, 944(SP) and CT-1 and updated the title of the 2020 Revision of the forms.

(5) IRM 3.24.13.3.3, Form/Program Number/Tax Class and Document Code, Added the new program numbers for the 2021 2nd Qtr Revisions of Form 941, 941(PR) and 941-SS and updated the title of the 2021 1st Qtr Revision of the new forms. IPU 21U0945 issued 07-15-2021

(6) IRM 3.24.13.4, Specific Instructions for Entry of Data, Added new Subsection to include instructions to use IRM 3.24.38 when specific instruction is not given in this IRM. All remaining sections and subsections were renumbered accordingly.

(7) Exhibit 3.24.13-1, Block Header Data Entry - Form 813 or Form 1332 for Original Input Documents and Form 3893 for Re-Entry Document Control, Updated the title to include All Programs. IPU 21U0945 issued 07-15-2021

(8) Exhibit 3.24.13-2, Section 01 - Form 941, Form 941(PR) and Form 941-SS, Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(9) Exhibit 3.24.13-3, Section 02 - Form 941, Form 941(PR) and Form 941-SS, Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(10) Exhibit 3.24.13-4, Section 03 - Form 941, Form 941(PR) and Form 941-SS, Added a new Section 3 Exhibit to provide instructions for the new 2021 2nd Qtr and Subsequent Revision of Form 941, 941(PR) and 941-SS to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly. IPU 21U0945 issued 07-15-2021

(11) Exhibit 3.24.13-5, Section 03 - Form 941, Form 941(PR) and Form 941-SS (Programs 11213 and 11223) (2021 1st Qtr Revision), Updated the title to remove the "and Subsequent" description. IPU 21U0945 issued 07-15-2021

(12) Exhibit 3.24.13-5, Section 03 - Form 941, Form 941(PR) and Form 941-SS (Programs 11213 and 11223) (2021 and Subsequent Revisions), Updated Exhibit to provide the Screen Prompts, Descriptions and Instructions for Lines 11C, 13D, 13F, L21 and L22. IPU 21U0674 issued 04-28-2021

(13) Exhibit 3.24.13-10, Sections 04-06 - Schedule B Form 941, Form 941(PR) and Form 941-SS, Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(14) Exhibit 3.24.13-11, Section 01 - Form CT-1, Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(15) Exhibit 3.24.13-12, Section 03 - Form CT-1, Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(16) Exhibit 3.24.13-12, Section 03 - Form CT-1, (Program 11300) (All Revisions) Updated the Data Element Names to match the form. IPU 21U0674 issued 04-28-2021

(17) , Section 04 - Form CT-1 (Program 11302) (2021 and Subsequent Revisions), Added a new Section 4 Exhibit to provide instructions for the new 2021 and Subsequent Revision of Form CT-1 to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(18) Exhibit 3.24.13-14, Section 04 - Form CT-1 (Program 11301) (2020 Revision), Updated the title to remove the "and Subsequent" description and corrected the Screen Prompts within the exhibit.

(19) Exhibit 3.24.13-15, Section 04 - Form CT-1 (Program 11300) (2019 and Prior Revisions), Updated Exhibit to correct the Screen Prompts within the exhibit.

(20) Exhibit 3.24.13-16, Section 01 - Form 943 / Form 943(PR), Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(21) Exhibit 3.24.13-19, Section 03 - Form 943 / Form 943(PR) (Program 11600 and 11601) (2021 and Subsequent Revisions), Added a new Section 3 Exhibit to provide instructions for the new 2021 and Subsequent Revision of Forms 943 and 943(PR) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(22) Exhibit 3.24.13-20, Section 03 - Form 943 / Form 943(PR) (Program 11609 and 11618) (2020 Revision), Updated the title to remove the "and Subsequent" description.

(23) Exhibit 3.24.13-23, Sections 05 through 16 - Form 943-A, Form 943 / Form 943(PR), Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(24) Exhibit 3.24.13-24, Section 01 - Form 944 and Form 944(SP), Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(25) Exhibit 3.24.13-25, Section 02 - Form 944 and Form 944(SP), Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(26) Exhibit 3.24.13-26, Section 03 - Form 944 and Form 944(SP)(Programs 11650) (2021 and Subsequent Revisions), Added a new Section 3 Exhibit to provide instructions for the new 2021 and Subsequent Revision of Forms 944 and 944(SP) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(27) Exhibit 3.24.13-27, Section 03 - Form 944 and Form 944(SP) (Programs 11662) (2020 Revision), Updated the title to remove the "and Subsequent" description.

(28) Exhibit 3.24.13-30, Section 04 - Form 944 and Form 944(SP) (Programs 11650) (2021 and Subsequent Revisions), Added a new Section 4 Exhibit to provide instructions for the new 2021 and Subsequent Revision of Forms 944 and 944(SP) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(29) Exhibit 3.24.13-31, Section 04 - Form 944 and Form 944(SP) (Programs 11662) (2020 Revision), Updated the title to remove the "and Subsequent" description.

(30) Exhibit 3.24.13-33, Sections 05 through 16 - Form 945-A, Form 944 and Form 944(SP), Updated the title to include All Programs and All Revisions. IPU 21U0945 issued 07-15-2021

(31) Editorial corrections and consistency changes made throughout including removing italics, updating titles, correcting IRM links, etc.

Effect on Other Documents

IRM 3.24.13 dated November 05, 2020 (effective January 1, 2021) is superseded. This IRM incorporates the following IRM procedural updates (IPU’s): IPU 21U0674 issued 04-28-2021 and IPU 21U0945 issued 07-15-2021.

Audience

Wage and Investment, Submission Processing Site, Data Conversion Operation Employees

Effective Date

(01-01-2022)

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

Program Scope and Objectives

  1. This IRM provides instructions for entering and verifying data from employment forms, schedules and block control forms using the Integrated Submission and Remittance Processing System (ISRP).

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

    2. 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 processing of processable paper filed Form 941, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Tax Return for Agricultural Employees, Form 944, Employer's Annual Federal Tax Return, Form 945, Annual Return of Withheld Federal Income Tax and Form CT-1, Employer's Annual Railroad Retirement Tax Return through ISRP.

  3. Audience: Submission Processing Data Conversion Operation personnel including general clerks, 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: Capture employment data through data transcription of information via the ISRP system and output records downstream through Generalized Mainline Framework (GMF) and other related systems. ISRP is an application designed to capture, format, and forward information related to tax submissions and remittances in electronically readable formats to downstream IRS systems. Forward any remittances received with a tax document to the Remittance Processing function for processing and deposit.

Background

  1. Filers send paper employment forms to the Internal Revenue Service to fulfill their requirement to file a quarterly tax return and provide their taxpayer identification number (TIN). The IRS must convert 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 may not be all inclusive of the various updates to the IRC.

  2. IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities contains all policy statements for Submission Processing:

    • 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 and 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.

    • 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 date, 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. 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.

Acronyms

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

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

Related Resources

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

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

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

  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 940, Employer's Annual Federal Unemployment (FUTA) Tax Return filed on paper with the Integrated Submission and Remittance Processing System (ISRP).

  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 at the following location: https://www.irs.gov/taxpayer-bill-of-rights.

Control Documents

  1. The following is a list of control documents associated with the transcription of data:

    • Form 813, Document Register

    • Form 1332, Block and Selection Record

    • Form 3893, Re-entry Document Control

Source Documents

  1. The instructions in this section apply only to the form types listed below:

    • Form 941, Employer’s Quarterly Federal Tax Return, (includes Form 941 Tele-file edited for processing as Form 941)

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

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

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

    • Form 941 Schedule B (PR), Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal (Puerto Rico Version)

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

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

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

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

    • Form 943-A, Agricultural Employer's Record of Federal Tax Liability

    • Form 943-A (PR), Registro de la Obligación Contributiva Federal del Patrono Agrícola (Puerto Rico Version)

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

    • Form 944, Employer's Annual Federal Tax Return

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

    • Form 945, Annual Return of Withheld Federal Income Tax

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

    Note:

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

Form/Program Number/Tax Class and Document Code

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

    FORM YEAR/QUARTER PROGRAM NUMBER TAX CLASS and
    DOC. CODE
    941 2021 2nd Qtr and Subsequent Revisions 11200 141
    941 2021 1st Qtr Revision 11213 141
    941 2020 3rd Qtr Revision 11212 141
    941 2020 2nd Qtr Revision 11211 141
    941
    • 2017 through 2020 1st Qtr Revisions

    • 2013 and Prior Revisions

    11210 141
    941 2014 through 2016 Revisions 11209 141
    941(PR) / 941-SS 2021 2nd Qtr and Subsequent Revisions 11201 141
    941(PR) / 941-SS 2021 1st Qtr Revision 11223 141
    941(PR) / 941-SS 2020 3rd Qtr Revision 11222 141
    941(PR) / 941-SS 2020 2nd Qtr Revision 11221 141
    941(PR) / 941-SS
    • 2017 through 2020 1st Qtr Revisions

    • 2013 and Prior Revisions

    11220 141
    941(PR) / 941-SS 2014 through 2016 Revisions 11219 141
    CT-1 2021 and Subsequent Revisions 11302 711
    CT-1 2020 Revision 11301 711
    CT-1 2019 and Prior Revisions 11300 711
    943 2021 and Subsequent Revisions 11600 143
    943 2020 Revision 11609 143
    943
    • 2017 through 2019 Revisions

    • 2013 and Prior Revisions

    11608 143
    943 2014 through 2016 Revisions 11611 143
    943(PR) 2021 and Subsequent Revisions 11601 143
    943(PR) 2020 Revision 11618 143
    943(PR)
    • 2017 through 2019 Revisions

    • 2013 and Prior Revisions

    11617 143
    943(PR) 2014 through 2016 Revisions 11616 143
    944 / 944(SP) 2021 and Subsequent Revisions 11650 149
    944 / 944(SP) 2020 Revision 11662 149
    944 / 944(SP)
    • 2017 through 2019 Revisions

    • 2013 and Prior Revisions

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

Specific Instructions for Entry of Data

  1. IRM 3.24.38, ISRP System - BMF General Instructions, should be used when specific instruction is not given.

Required Sections

  1. Original Entry (OE)

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

    • Form CT-1 - Sections 01, 03, 04

  2. Key Verification (KV)

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

    • Form CT-1 - Sections 01, 03, 04

MUST ENTER Fields

  1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the transcription operation sheets by the presence of stars (★★★★★★). See IRM 3.24.38, ISRP System - BMF General Instructions, for procedures related to MUST ENTER fields.

ISRP Transcription Operation Sheets

  1. The following exhibits represent specific data entry procedures.

Block Header Data Entry -Form 813 or Form 1332 for Original Input Documents and Form 3893 for Re-Entry Document Control (All Forms) (All Programs)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) SC Block Control ABC (auto) The screen displays the Alphanumeric (ABC) the Clerk entered in the (EOP) Dialog Window. It cannot be changed.
(2) Block DLN DLN (auto)
  • Enter the first 11-digits from:

    1. Form 813 - the "Block DLN" box.

    2. Form 1332 - the "Document Locator Number" box.

    3. Form 3893 - box 2.

  • The KV EOP verifies the DLN from the first document of the block.

(3) Batch Number BATCH <Enter>
  • Enter the batch number from:

    1. Form 813 and Form 1332 - the "Batch Control Number" box.

    2. Form 3893 - box 3.

  • If not present, enter the number from the batch transmittal sheet.

(4) Document Count COUNT <Enter> Enter the document count from:
  1. Form 813 and Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.

  2. Form 3893 - box 4.

(5) Prejournalized Credit Amount CR <Enter>
  • Enter the amount from:

    1. Form 813 - shown as the "Total" or "Adjusted Total" .

    2. Form 3893 - box 5.

  • Enter dollars and cents.

(6) Filling <Enter>   <Enter> Press <Enter> 5 times.
(7) Source Code SOURCE <Enter>
  • If the control document is Form 3893, enter from box 11 as follows:

    1. R = "Reprocessable" box checked.

    2. N = "Reinput of Unpostable" box checked.

    3. 4 = "SC Reinput" (Service Code) box checked.

  • If none of the boxes are checked, consult your supervisor to determine if a source code is needed.

  • If any other control document, press <Enter>.

(8) Year Digit YEAR <Enter> If the control document is Form 3893, enter the digit from the box 12; otherwise, press <Enter>.
This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(9) Filling <Enter>   <Enter> Press <Enter> Only.
(10) RPS Indicator RPS <Enter> Enter a "2" if:
  1. "RPS" (Remittance Processing System) is edited or stamped in the upper center margin of Form 813 or Form 1332or"RRPS" (Residual Remittance Processing System) is in the header of Form 1332.

  2. Box 13 is checked on Form 3893.

Section 01 - Form 941, Form 941(PR) and Form 941-SS (All Programs) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" is always generated. No entry is needed.
(2) DLN Serial Number SER# <Enter>
  • Enter the last two digits of the 13-digit DLN from the upper part of the form.

  • If the serial number has been generated by the system, verify that it matches the document being entered.

(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI (Employer Identification) Number EIN   Enter the EIN from the preprinted label or from the "EIN Number" box.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as proper. See IRM 3.24.38.3.4.5.1.
(7) Street Key STREET KEY <Enter> Enter the Street Key. See IRM 3.24.38.3.4.5.1.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key. See IRM 3.24.38.3.4.5.1.
(9) Tax Period TAXPR <Enter>
★★★★★★
Enter the Tax Period:
  1. Edited above the "Report for this Quarter.../Informe para este trimestre..." (Form 941 and Form 941-SS / Form 941(PR)) box

  2. Using the Tax Period year (the year preprinted on the form) and the quarter checked in the "Report for this Quarter.../Informe para este trimestre..." (Form 941 and Form 941-SS / Form 941(PR)) box.


Enter as follows:
Quarter Enter As
Jan - MarYY03
Apr - JunYY06
Jul - SepYY09
Oct - DecYY12

Note:

If multiple boxes in the "Report for this Quarter.../Informe para este trimestre..." (Form 941 and Form 941-SS/ Form 941(PR)) box are checked, enter the edited tax period above the "Report for this Quarter.../Informe para este trimestre..." (Form 941 and Form 941-SS / Form 941(PR)) box.
If no tax period is edited, enter periods.

(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the Foreign Address information as shown or edited from the entity area. Refer to IRM 3.24.38.3.4.14.9, Foreign Address.

Note:

Ogden Submission Processing Center (OSPC) only.

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

Caution:

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

 

Note:

Ogden Submission Processing Center (OSPC) only.

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

Caution:

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

 

Note:

Ogden Submission Processing Center (OSPC) only.

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

Caution:

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

 

Note:

Ogden Submission Processing Center (OSPC) only.

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

Caution:

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

 

Note:

Ogden Submission Processing Center (OSPC) only.

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

Section 02 - Form 941, Form 941(PR) and Form 941-SS (All Programs) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "02" .
(2) Computer Condition Codes CCC <Enter> Enter the edited, stamped or underlined code(s) from the space to the right of the phrase "You MUST complete all 3 pages of Form 941 and SIGN IT" /"TIENE que completar las tres páginas del Formulario 941-PR y FIRMARLO" .(Form 941 and Form 941-SS / Form 941(PR)).
(3) Schedule Indicator Code SIC <Enter> Enter the edited digit from the right margin near the black title bar for Part 1.

Note:

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

 

Note:

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

Reminder:

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

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

Note:

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

 

Caution:

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

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

Section 03 - Form 941, Form 941(PR) and Form 941-SS (Programs 11200 and 11201) (2021 2nd Qtr and Subsequent Revisions)

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

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

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

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

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

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

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

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

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

Note:

This field only prompts for Form 941.

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

Note:

This field only prompts for Form 941.

(6) Line 4 Checkbox 4CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(7) Taxable Social Security Wages L5A <Enter> Enter the amount from line 5a, column 1.
(8) Qual. Sick Leave Wages L5AI <Enter> Enter the amount from line 5a(i), column 1.
(9) Qual. Family Leave Wages L5AII <Enter> Enter the amount from line 5a(ii), column 1.
(10) Taxable Social Security Tips L5B <Enter> Enter the amount from line 5b, column 1.
(11) Taxable Medicare Wages and Tips L5C <Enter> Enter the amount from line 5c, column 1.
(12) Additional Taxable Medicare Wages and Tips L5D <Enter> Enter the amount from line 5d.
(13) Total Social Security and Medicare Taxes L5E <Enter> Enter the amount from line 5e.
(14) Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter> Enter the amount from line 5f.
(15) Total Taxes Before Adjustments LN6 <Enter>
Minus (-)
Enter the amount from line 6.
(16) Adjustment to Fractions of Cents LN7 <Enter>
Minus (−)
Enter the amount from line7.
(17) Adjustment to Sick Pay LN8 <Enter>
Minus (−)
Enter the amount from line 8.
(18) Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter>
Minus (−)
Enter the amount from line 9.
(19) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L11A <Enter> Enter the amount from line 11a.
(20) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages Taken Before 4/1/2021 L11B <Enter> Enter the amount from line 11b.
(21) Nonrefundable Portion of Employee Retention Credit L11C <Enter> Enter the amount from line 11c.
(22) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages Taken After 03/31/2021 L11D <Enter> Enter the amount from line 11d.
(23) Nonrefundable Portion of COBRA Premium Assistance Credit L11E <Enter> Enter the amount from line 11e.
(24) Number of Individuals Provided COBRA Premium Assistance L11F <Enter> Enter the number of individuals from line 11f.
  1. If number is not numeric, input as numeric (two input as 2).

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

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

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

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

(25) Total Taxes after Adjustments and Nonrefundable Credits L12 <Enter> Enter the amount from line 12.
(26) Total Deposits L13A <Enter> Enter the amount from line 13a.
(27) Refundable Portion of Credit for Qualified Sick and Family Leave Wages Taken Before 4/1/2021 L13C <Enter> Enter the amount from line 13c.
(28) Refundable Portion of Employee Retention Credit L13D <Enter> Enter the amount from line 13d.
(29) Refundable Portion of Credit for Qualified Sick and Family Leave Wages Taken After 03/31/2021 L13E <Enter> Enter the amount from line 13e.
(30) Refundable Portion of COBRA Premium Assistance Credit L13F <Enter> Enter the amount from line 13f.
(31) Total Advance Received from Filing Form(s) 7200 for the Quarter L13H <Enter> Enter the amount from line 13h.
(32) Balance Due / Overpayment 14/15 <Enter>
Minus (−)
★★★★★★
Enter the amount from line 14 or line 15 as follows:
  1. If the amount in line 14 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

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

  3. If there is no entry in line 14, enter the amount from line 15 and press "Minus" (-).

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

(37) Line 18b Checkbox 18BCKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(38) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages Taken Before April 1, 2021 L19 <Enter> Enter the amount from line 19.
(39) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages taken before April 1, 2021 L20 <Enter> Enter the amount from line 20.
(40) Qualified Wages for the Employee Retention Credit L21 <Enter> Enter the amount from line 21.
(41) Qualified Health Plan Expenses L22 <Enter> Enter the amount from line 22.
(42) Qualified Sick Leave Wages Taken After March 31, 2021 L23 <Enter> Enter the amount from line 23.
(43) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages on Line 23 L24 <Enter> Enter the amount from line 24.
(44) Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Sick Leave Wages on Line 23 L25 <Enter> Enter the amount from line 25.
(45) Qualified Family Leave Wages Taken After March 31, 2021 L26 <Enter> Enter the amount from line 26.
(46) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages on Line 26 L27 <Enter> Enter the amount from line 27.
(47) Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Wages on Line 26 L28 <Enter> Enter the amount from line 28.
(48) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(49) Third-Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(50) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(51) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(52) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Section 03 - Form 941, Form 941(PR) and Form 941-SS (Programs 11213 and 11223) (2021 1st Qtr Revision)

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

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

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

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

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

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

  • 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)

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

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

Note:

This field only prompts for Form 941.

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

Note:

This field only prompts for Form 941.

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

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

  3. If there is no entry in line 14, enter the amount from line 15 and press "Minus" (-).

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

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

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

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

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

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

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

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

  • 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)

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

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

Note:

This field only prompts for Form 941.

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

Note:

This field only prompts for Form 941.

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

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

  3. If there is no entry in line 14, enter the amount from line 15 and press" Minus" (-).

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

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

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

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

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

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

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

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

  • 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)

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

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

Note:

This field only prompts for Form 941.

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

Note:

This field only prompts for Form 941.

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

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

  3. If there is no entry in line 14, enter the amount from line 15 and press "Minus" (-).

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

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

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

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

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

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

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

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

  • 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)

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

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

Note:

This field only prompts for Form 941.

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

Note:

This field only prompts for Form 941.

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

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

  3. If there is no entry in line 14, enter the amount from line 15 and press "Minus" (-).

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

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

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

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

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

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

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

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

  • 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)

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

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

Note:

This field only prompts for Form 941.

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

Note:

This field only prompts for Form 941.

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

Note:

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

(18) Total Deposits L11 <Enter> Enter the amount from line 11.
(19) Balance Due / Overpayment 12/13 <Enter>
Minus (−)
★★★★★★
Enter the amount from line 12 or line 13 as follows:
  1. If the amount in line 12 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

  2. If the amount in line 12 is different from the Remittance amount, enter the amount from line 12 and press <Enter>.

  3. If there is no entry in line 12, enter the amount from line 13 and press "Minus" (-).

(20) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(21) Tax Liability Month 1 14-1 <Enter> Enter the amount from the box to the right of "Month 1 / Mes 1"

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

Note:

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

 

Note:

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

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

Sections 04-06 - Schedule B Form 941, Form 941(PR) and Form 941-SS (All Programs) (All Revisions)

Note:

Sections 04-06 only prompt if the Schedule Indicator Code is anything other than "1" .

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> If already present on the screen, press <Enter>; otherwise, enter the proper section as listed below:
  • "04" = Month 1/Mes 1

  • "05" = Month 2/Mes 2

  • "06" = Month 3/Mes 3

(2) through (32) Tax Liability LN1 through L31 <Enter>
★★★★★★
Enter the amounts from the Report of Tax Liability (ROFTL) for Semiweekly Schedule Depositors/ Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal, lines 1 through 31.

Reminder:

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

Section 01 - Form CT-1 (All Programs) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" is always generated. No entry is needed.
(2) DLN Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper part of the form.
If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI (Employer Identification) Number EIN   Enter the EI Number from the preprinted label or from the "EI Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as proper. See IRM 3.24.38.3.4.5.1.
(7) Street Key STREET KEY <Enter> Enter the Street Key. See IRM 3.24.38.3.4.5.1.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key. See IRM 3.24.38.3.4.5.1.
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited in the upper right part of the return in YY format.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the Foreign Address information as shown or edited from the entity area. Refer to IRM 3.24.38.3.4.14.9, Foreign Address.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.

Caution:

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

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

Caution:

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

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

Caution:

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

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

Caution:

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

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

Note:

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

 

Caution:

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

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

Section 03 - Form CT-1 (All Programs) (All Revisions)

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

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

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

(3) Tier 1 Employer Tax -Compensation (other than tips and sick pay) $1 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 1. (Line 1a on the 2010 Form Revision)
(4) Tier 1 Employer Medicare Tax -Compensation (other than tips and sick pay) $2 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 2.
(5) Tier 2 Employer Tax -Compensation (other than tips) $3 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 3.
(6) Tier 1 Employee Tax -Compensation (other than sick pay) $4 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 4.
(7) Tier 1 Employee Medicare Tax -Compensation (other than sick pay) $5 <Enter>
★★★★★★
Enter the compensation amount to the right of the dollar sign ($) on line 5.
(8) Tier 1 Employee Additional Medicare Tax - Compensation (other than sick pay) $6 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 6.
(9) Tier 2 Employee Tax -Compensation $7 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 7. (Line 7a on the 2010 Form Revision)
(10) Tier 1 Employer Tax - Sick Pay $8 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 8.
(11) Tier 1 Employer Medicare Tax - Sick Pay $9 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 9.
(12) Tier 1 Employee Tax -Sick Pay $10 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 10.
(13) Tier 1 Employee Medicare Tax - Sick Pay $11 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 11.
(14) Tier 1 Employee Additional Medicare Tax - Sick Pay $12 <Enter> Enter the compensation amount to the right of the dollar sign ($) on line 12.

Section 04 - Form CT-1 (Program 11302) (2021 and Subsequent Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) Adjustments to Employer and Employee Railroad Retirement Taxes Based on Compensation L14 <Enter>
Minus (−)
Enter the amount from line 14.
(3) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Compensation L16 <Enter> Enter the amount from line 16.
(4) Nonrefundable Portion of Employee Retention Credit L17A <Enter> Enter the amount from line 17a.
(5) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Compensation Taken After 03/31/2021 L17B <Enter> Enter the amount from line 17b.
(6) Nonrefundable Portion of COBRA Premium Assistance Credit L17C <Enter> Enter the amount from line 17b.
(7) Number of Individuals Provided COBRA Premium Assistance L17D <Enter> Enter the number of individuals from line 17d.
  • If number is not numeric, input as numeric (two input as 2).

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

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

  • 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).

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

(8) Total Taxes after Adjustments and Nonrefundable Credits L19 <Enter>
Minus (−)
Enter the amount from line 19.
(9) Total Railroad Retirement Tax Deposits for the Year L20 <Enter> Enter the amount from line 20.
(10) Refundable Portion of Credit for Qualified Sick and Family Leave Compensation for Leave Taken Before April 1, 2021 L23 <Enter> Enter the amount from line 23.
(11) Refundable Portion of Employee Retention Credit L24A <Enter> Enter the amount from line 24a.
(12) Refundable Portion of Credit for Qualified Sick and Family Leave Compensation for Leave Taken After March 31, 2021 L24B <Enter> Enter the amount from line 24b.
(13) Refundable Portion of COBRA Premium Assistance Credit L24C <Enter> Enter the amount from line 24c.
(14) Total Advances Received from Filing Form(s) 7200 for the Year L26 <Enter> Enter the amount from line 26.
(15) Balance Due / Overpayment 28/29 <Enter>
Minus (−)
Enter the amount from line 28 or line 29 as follows:
  1. If the amount on line 28 is the same as the Remittance amount, enter a zero (0) and press <Enter>.

  2. If the amount on line 28 is different from the Remittance amount, enter the amount from line 28 and press <Enter>.

  3. If there is no entry on line 28, enter the amount from line 29 and press "Minus" (-).

(16) Qualified Sick Leave Compensation for Leave Taken Before April 1, 2021 L30 <Enter> Enter the amount from line 30.
(17) Qualified Health Plan Expenses Allocable to Compensation Reported on Line 30 L31 <Enter> Enter the amount from line 31.
(18) Qualified Family Leave Compensation for Leave Taken Before April 1, 2021 L32 <Enter> Enter the amount from line 32.
(19) Qualified Health Plan Expenses Allocable to Compensation Reported on Line 32 L33 <Enter> Enter the amount from line 33.
(20) Qualified Compensation for the Employee Retention Credit L34 <Enter> Enter the amount from line 34.
(21) Qualified Health Plan Expenses Allocable to Compensation Reported on Line 34 L35 <Enter> Enter the amount from line 35.
(22) Qualified Sick Leave Compensation for Leave Taken After March 31, 2021 L36 <Enter> Enter the amount from line 36.
(23) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Compensation Reported on Line 36 L37 <Enter> Enter the amount from line 37.
(24) Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Sick Leave Compensation Reported on Line 36 L38 <Enter> Enter the amount from line 38.
(25) Qualified Family Leave Compensation for Leave Taken After March 31, 2021 L39 <Enter> Enter the amount from line 39.
(26) Qualified Health Plan Expenses Allocable to Qualified Family Leave Compensation Reported on Line 39 L40 <Enter> Enter the amount from line 40.
(27) Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Compensation Reported on Line 39 L41 <Enter> Enter the amount from line 41.
(28) If you're eligible for the employee retention credit in the third quarter solely because your business is a recovery startup business, enter the third quarter amount included on line 17a and/or 24a L42 <Enter> Enter the amount from line 42.
(29) If you're eligible for the employee retention credit in the fourth quarter solely because your business is a recovery startup business, enter the fourth quarter amount included on line 17a and/or 24a L43 <Enter> Enter the amount from line 43.
(30) Refund Indicator RI <Enter> Enter a "2" if the ONLY"Refunded" box is checked; otherwise, press <Enter>.
(31) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(32) Third-Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(33) Preparer's PTIN PTIN <Enter> Enter the Paid Preparer's PTIN.
(34) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(35) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Section 04 - Form CT-1 (Program 11301) (2020 Revision)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04"
(2) Adjustments to Employer and Employee Railroad Retirement Taxes Based on Compensation L14 <Enter>
Minus (−)
Enter the amount from line 14.
(3) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Compensation L16 <Enter> Enter the amount from line 16.
(4) Nonrefundable Portion of Employee Retention Credit L17 <Enter> Enter the amount from line 17.
(5) Total Taxes After Adjustments and Nonrefundable Credits L19 <Enter>
Minus (−)
Enter the amount from line 19.
(6) Total Railroad Retirement Tax Deposits for the Year L20 <Enter> Enter the amount from line 20.
(7) Deferred Amount of the Tier 1 Employer Tax L21 <Enter> Enter the amount from line 21.
(8) Deferred Amount of the Tier 1 Employee Tax L22 <Enter> Enter the amount from line 22.
(9) Refundable Portion of Credit for Qualified Sick and Family Leave Compensation L23 <Enter> Enter the amount from line 23.
(10) Refundable Portion of Employee Retention Credit L24 <Enter> Enter the amount from line 24.
(11) Total Advances Received from Filing Form(s) 7200 for the Year L26 <Enter> Enter the amount from line 26.
(12) Balance Due / Overpayment 28/29 <Enter>
Minus (−)
Enter the amount from line 28 or line 29 as follows:
  1. If the amount on line 28 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

  2. If the amount on line 28 is different from the Remittance amount, enter the amount from line 28 and press <Enter>.

  3. If there is no entry on line 28, enter the amount from line 29 and press "Minus" (-).

(13) Qualified Sick Leave Compensation L30 <Enter> Enter the amount from line 30.
(14) Qualified Health Plan Expenses Allocable to Compensation Reported on Line 29 L31 <Enter> Enter the amount from line 31.
(15) Qualified Family Leave Compensation L32 <Enter> Enter the amount from line 32.
(16) Qualified Health Plan Expenses Allocable to Compensation Reported on Line 31 L33 <Enter> Enter the amount from line 33.
(17) Qualified Compensation for the Employee Retention Credit L34 <Enter> Enter the amount from line 34.
(18) Qualified Health Plan Expenses Allocable to Compensation Reported on Line 33 L35 <Enter> Enter the amount from line 35.
(19) Refund Indicator RI <Enter> Enter a "2" if the ONLY"Refunded" box is checked; otherwise, press <Enter>.
(20) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(21) Third-Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(22) Preparer's PTIN PTIN <Enter> Enter the Paid Preparer's PTIN.
(23) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(24) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

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

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter "04" .
(2) Adjustments to Employer and Employee Railroad Retirement Taxes Based on Compensation L14 <Enter>
Minus (−)
Enter the amount from line 14.
(3) Total Railroad Retirement Taxes Based on Compensation L15 <Enter>
Minus (−)
Enter the amount from line 15.
(4) Total Railroad Retirement Tax Deposits for the Year L16 <Enter> Enter the amount from line 16.
(5) Balance Due / Overpayment 17/18 <Enter>
Minus (−)
Enter the amount from line 17 or line 18 as follows:
  1. If the amount on line 17 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

  2. If the amount on line 17 is different from the Remittance amount, enter the amount from line 17 and press <Enter>.

  3. If there is no entry on line 17, enter the amount from line 18 and press "Minus" (-).

(6) Refund Indicator RI <Enter> Enter a "2" if the ONLY"Refunded" box is checked; otherwise, press <Enter>.
(7) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes" box is checked; otherwise, press <Enter>.
(8) Third-Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(9) Preparer's PTIN PTIN <Enter> Enter the Paid Preparer's PTIN.
(10) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(11) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

Section 01 - Form 943 / Form 943(PR) (All Programs) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" is always generated. No entry is needed.
(2) DLN Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper part of the form.
If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI (Employer Identification) Number EIN   Enter the EI Number from the preprinted label or from the space to the right of the address.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as proper. See IRM 3.24.38.3.4.5.1.
(7) Street Key STREET KEY <Enter> Enter the Street Key. See IRM 3.24.38.3.4.5.1.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key. See IRM 3.24.38.3.4.5.1.
(9) Tax Year YR <Enter> Enter the Tax Year preprinted on the form or edited in the entity part of the return in YY format.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the Foreign Address information as shown or edited from the entity area. Refer to IRM 3.24.38.3.4.14.9, Foreign Address.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the entity area.

Caution:

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

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

Caution:

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

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

Caution:

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

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

Caution:

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

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

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

Note:

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

 

Note:

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

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

Note:

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

 

Caution:

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

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

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

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

Note:

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

 

Note:

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

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

Note:

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

 

Caution:

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

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

Section 03 - Form 943 / Form 943(PR) (Program 11600 and 11601) (2021 and Subsequent Revisions)

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

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

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

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

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

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

  • 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)

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

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

Note:

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

(11) Current Year's Adjustments L10 <Enter>
Minus (-)
Enter the amount from line 10.
(12) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L12A <Enter> Enter the number from line 12a.
(13) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021 L12B <Enter> Enter the number from line 12b.
(14) Nonrefundable Portion of Employee Retention Credit L12C <Enter> Enter the number from line 12c.
(15) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021 L12D <Enter> Enter the number from line 12d.
(16) Nonrefundable Portion of COBRA Premium Assistance Credit L12E <Enter> Enter the number from line 12e.
(17) Number of Individuals Provided COBRA Premium Assistance L12F <Enter> Enter the number of individuals from line 12f.
  • If number is not numeric, input as numeric (two input as 2).

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

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

  • 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).

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

(18) Total Taxes After Adjustments and Credits L13 <Enter>
Minus (-)
Enter the amount from line 13.
(19) Total Deposits L14A <Enter> Enter the amount from line 14a.
(20) Refundable Portion of Credit for Qualified Sick And Family Leave Wages for Leave Taken Before April 1, 2021 L14D <Enter> Enter the amount from line 14d.
(21) Refundable Portion of Employee Retention Credit L14E <Enter> Enter the amount from line 14e.
(22) Refundable Portion of Credit for Qualified Sick And Family Leave Wages for Leave Taken After March 31, 2021 L14F <Enter> Enter the amount from line 14f.
(23) Refundable Portion Of COBRA Premium Assistance Credit L14G <Enter> Enter the amount from line 14g.
(24) Total Advances Received From Filing Form(s) 7200 for the Year L14I <Enter> Enter the amount from line 14i.
(25) Balance Due / Overpayment 15/16 <Enter>
Minus (−)
Enter the amount from line 15 or line 16 as follows:
  1. If the amount on line 15 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

  2. If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.

  3. If there is no entry on line 15, enter the amount from line 16 and press "Minus" (-).

(26) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(27 through 38) January Liability through December Liability AJAN through LDEC <Enter> Enter the amount from box A through box L.
(39) Total Liability for Year MTOT <Enter>
★★★★★★
Enter the amount from box M.

Note:

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

(40) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wage for Leave Taken Before April 1, 2021 L18 <Enter> Enter the amount from line 18.
(41) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages for Leave Taken Before April 1, 2021 L19 <Enter> Enter the amount from line 19.
(42) Qualified Wages for the Employee Retention Credit L20 <Enter> Enter the amount from line 20.
(43) Qualified Health Plan Expenses for the Employee Retention Credit L21 <Enter> Enter the amount from line 21.
(44) Qualified Sick Leave Wages for Leave Taken After March 31, 2021 L22 <Enter> Enter the amount from line 22.
(45) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages Reported on Line 22 L23 <Enter> Enter the amount from line 23.
(46) Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Sick Leave Wages Reported on Line 22 L24 <Enter> Enter the amount from line 24.
(47) Qualified Family Leave Wages for Leave Taken After March 31, 2021 L25 <Enter> Enter the amount from line 25.
(48) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages Reported on Line 25 L26 <Enter> Enter the amount from line 26.
(49) Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Wages Reported on Line 25 L27 <Enter> Enter the amount from line 27.
(50) If you’re eligible for the employee retention credit in the 3rd quarter solely because your business is a recovery startup business, enter the 3rd quarter amount included on line 12c and/or 14e L28 <Enter> Enter the amount from line 28.
(51) If you’re eligible for the employee retention credit in the 4th quarter solely because your business is a recovery startup business, enter the 4th quarter amount included on line 12c and/or 14e L29 <Enter> Enter the amount from line 29.
(52) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(53) Third-Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(54) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(455) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(56) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

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

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

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

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

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

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

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

  • 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)

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

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

Note:

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

(11) Current Year's Adjustments L10 <Enter>
Minus (-)
Enter the amount from line 10.
(12) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L12A <Enter> Enter the number from line 12a.
(13) Nonrefundable Portion of Credit for Qualified Sick And Family Leave Wages L12B <Enter> Enter the number from line 12b.
(14) Nonrefundable Portion of Employee Retention Credit L12C <Enter> Enter the number from line 12c.
(15) Total Taxes After Adjustments and Credits L13 <Enter>
Minus (-)
Enter the amount from line 13.
(16) Total Deposits L14A <Enter> Enter the amount from line 14a.
(17) Deferred Amount of the Employer Share of Social Security Tax L14B <Enter> Enter the amount from line 14b.
(18) Deferred Amount of the Employee Share of Social Security Tax L14C <Enter> Enter the amount from line 14c.
(19) Refundable Portion of Credit for Qualified Sick and Family Leave Wages L14D <Enter> Enter the amount from line 14d.
(20) Refundable Portion of Employee Retention Credit L14E <Enter> Enter the amount from line 14e.
(21) Total Advances Received from Filing Form(s) 7200 for the Year L14G <Enter> Enter the amount from line 14g.
(22) Balance Due / Overpayment 15/16 <Enter>
Minus (−)
Enter the amount from line 15 or line 16 as follows:
  1. If the amount on line 15 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

  2. If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.

  3. If there is no entry on line 15, enter the amount from line 16 and press "Minus" (-).

(23) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(24 through 35) January Liability through December Liability AJAN through LDEC <Enter> Enter the amount from box A through box L.
(36) Total Liability for Year MTOT <Enter>
★★★★★★
Enter the amount from box M.

Note:

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

(37) Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wage L18 <Enter> Enter the amount from line 18.
(38) Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages L19 <Enter> Enter the amount from line 19.
(39) Qualified Wages for the Employee Retention Credit L20 <Enter> Enter the amount from line 20.
(40) Qualified Health Plan Expenses Allocable to Wages Reported on Line 20 L21 <Enter> Enter the amount from line 21.
(41) Credit From Form 5884-C, Line 11, for the Year L22 <Enter> Enter the amount from line 22.
(42) Third-Party Designee Checkbox CKBX <Enter> Enter a "1" if only the "Yes / Sí" box is checked; otherwise, press <Enter>.
(43) Third-Party Designee's ID Number ID# <Enter> Enter the Third-Party Designee's PIN number.
(44) Preparer's PTIN PTIN <Enter> Enter the Preparer's PTIN.
(45) Preparer's EIN PEIN <Enter> Enter the Preparer's EIN.
(46) Preparer's Telephone Number TEL# <Enter> Enter the Preparer's telephone number.

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

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

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

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

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

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

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

  • 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)

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

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

Note:

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

(9) Current Year's Adjustments L10 <Enter>
Minus (-)
Enter the amount from line 10.
(10) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L12 <Enter> Enter the number from line 12.
(11) Total Taxes after Adjustments and Credits L13 <Enter>
Minus (-)
Enter the amount from line 13.
(12) Total Deposits L14 <Enter> Enter the amount from line 14.
(13) Balance Due / Overpayment 15/16 <Enter>
Minus (−)
Enter the amount from line 15 or line 16 as follows:
  1. If the amount on line 15 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

  2. If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.

  3. If there is no entry on line 15, enter the amount from line 16 and press "Minus" (-).

(14) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(15 through 26) January Liability through December Liability AJAN through LDEC <Enter> Enter the amount from box A through box L.
(27) Total Liability for Year MTOT <Enter>
★★★★★★
Enter the amount from box M.

Note:

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

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

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

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

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

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

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

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

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

  • 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)

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

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

Note:

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

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

Reminder:

No entry for 2015.

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

Reminder:

No entry for 2015.

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

Reminder:

No entry for 2015.

(15) Balance Due / Overpayment 15/16 <Enter>
Minus (−)
Enter the amount from line 15 or line 16 as follows:
  1. If the amount on line 15 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

  2. If the amount on line 15 is different from the Remittance amount, enter the amount from line 15 and press <Enter>.

  3. If there is no entry on line 15, enter the amount from line 16 and press "Minus" (-).

(16) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.
(17 through 28) January Liability through December Liability AJAN through LDEC <Enter> Enter the amount from box A through box L.
(29) Total Liability for Year MTOT <Enter>
★★★★★★
Enter the amount from box M.

Note:

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

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

Sections 05 through 16 - Form 943-A, Form 943 / Form 943(PR) (All Programs) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT: <Enter> Press <Enter> if already present on the screen; otherwise, enter the proper section as listed below:
  • 05 = January

  • 06 = February

  • 07 = March

  • 08 = April

  • 09 = May

  • 10 = June

  • 11 = July

  • 12 = August

  • 13 = September

  • 14 = October

  • 15 = November

  • 16 = December

(2) through (32) Tax Liability LN1 through L31 <Enter>
★★★★★★
Enter the amounts from the Agricultural Employer's Record of Federal Tax Liability (ROFTL)/Registro de la Obligación Contributiva Federal del Patrono Agrícola, Lines 1 through 31.

Reminder:

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

 

Note:

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

Section 01 - Form 944 and Form 944(SP) (All Programs) (All Revisions)

Elem. No. Data Element Name Prompt Field Term. Instructions
(1) Section Number SECT:   Section "01" is always generated. No entry is needed.
(2) Serial Number SER# <Enter> Enter the last two digits of the 13-digit DLN from the upper part of the form.
If the serial number has been generated by the system, verify that it matches the document being entered.
(3) Check Digit CD <Enter> Enter the Check Digit if present.
(4) Name Control NC <Enter> If the Check Digit is not present, enter the Name Control.
(5) EI (Employer Identification) Number EIN   Enter the EI Number from the preprinted label or from the "EI Number" block.
(6) Address Check ADDRESS CHECK?   Enter "Y" or "N" as proper. See IRM 3.24.38.3.4.5.1.
(7) Street Key STREET KEY <Enter> Enter the Street Key. See IRM 3.24.38.3.4.5.1.
(8) ZIP Key ZIP KEY <Enter> Enter the ZIP Key. See IRM 3.24.38.3.4.5.1.
(9) Tax Year YR <Enter> If edited, enter the Tax Year in YY format from above the "Who Must File Form... / Quin debe radicar la Forma..." box; otherwise, press <Enter>.
(10) In Care of Name Line C/O NAME <Enter> Enter the in care of name if shown.
(11) Foreign Address FGN ADD <Enter> Enter the Foreign Address information as shown or edited from the entity area. Refer to IRM 3.24.38.3.4.14.9, Foreign Address.
(12) Street Address ADDR <Enter> Enter the street address information as shown or edited from the address box in the entity area.

Caution:

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

 

Note:

Ogden Submission Processing Center (OSPC) only.

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

Caution:

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

 

Note:

Ogden Submission Processing Center (OSPC) only.

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

Caution:

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

 

Note:

Ogden Submission Processing Center (OSPC) only.

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

Caution:

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

 

Note:

Ogden Submission Processing Center (OSPC) only.

Section 02 - Form 944 and Form 944(SP) (All Programs) (All Revisions)

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

Note:

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

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

Note:

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

 

Caution:

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

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

Section 03 - Form 944 and Form 944(SP) (Programs 11650) (2021 and Subsequent Revisions)

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

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

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

(3) Wages, Tips and Other Compensation LN1 <Enter> Enter the amount from line 1.
(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from line 2.
(5) Line 3 Checkbox 3CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(6) Taxable Social Security Wages L4A <Enter> Enter the amount from line 4a, column 1.
(7) Qualified Sick Leave Wages L4AI <Enter> Enter the amount from line 4a(i), column 1.
(8) Qualified Family Leave Wages L4AII <Enter> Enter the amount from line 4a(ii), column 1.
(9) Taxable Social Security Tips L4B <Enter> Enter the amount from line 4b, column 1.
(10) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from line 4c, column 1.
(11) Taxable Wages and Tips Subject to Additional Medicare Tax Withholding L4D <Enter> Enter the amount from line 4d, column 1.
(12) Total Social Security and Medicare Tax L4E <Enter> Enter the amount from line 4e.
(13) Total Taxes Before Adjustments LN5 <Enter> Enter the amount from line 5.
(14) Current Year's Adjustments LN6 <Enter>
Minus (−)
Enter the amount from line 6.
(15) Qualified Small Business Payroll Tax Credit for Increasing Research Activities L8A <Enter> Enter the amount from line 8a.
(16) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021 L8B <Enter> Enter the amount from line 8b.
(17) Nonrefundable Portion of Employee Retention Credit L8C <Enter> Enter the amount from line 8c.
(18) Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021 L8D <Enter> Enter the amount from line 8d.
(19) Nonrefundable Portion of COBRA Premium Assistance Credit L8E <Enter> Enter the amount from line 8e.
(20) Number of Individuals Provided COBRA Premium Assistance L8F <Enter> Enter the number of individuals from line 8f.
  • If number is not numeric, input as numeric (two input as 2).

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

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

  • 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).

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

(21) Total Taxes After Adjustments and Credits LN9 <Enter>
Minus (−)
★★★★★★
Enter the amount from line 9.

Note:

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

(22) Total Deposits L10A <Enter> Enter the amount from line 10a.
(23) Refundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken Before April 1, 2021 L10D <Enter> Enter the amount from line 10d.
(24) Refundable Portion of Employee Retention Credit L10E <Enter> Enter the amount from line 10e.
(25) Refundable Portion of Credit for Qualified Sick and Family Leave Wages for Leave Taken After March 31, 2021 L10F <Enter> Enter the amount from line 10f.
(26) Refundable Portion of COBRA Premium Assistance Credit L10G <Enter> Enter the amount from line 10g.
(27) Total Advances Received from Filing Form(s) 7200 for the Year L10I <Enter> Enter the amount from line 10i.
(28) Balance Due / Overpayment 11/12 <Enter>
Minus (−)
★★★★★★
Enter the amount from line 11 or line 12 as follows:
  1. If the amount in line 11 is the same as the Remittance amount, enter a "zero" (0) and press <Enter>.

  2. If the amount in line 11 is different from the Remittance amount, enter the amount from line 11 and press <Enter>.

  3. If there is no entry in line 11, enter the amount from line 12 and press" Minus" (-).

(29) Refund Indicator RI <Enter> Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter>.

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

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

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

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

(3) Wages, Tips and Other Compensation LN1 <Enter> Enter the amount from line 1.
(4) Total Income Tax Withheld LN2 <Enter> Enter the amount from line 2.
(5) Line 3 Checkbox 3CKBX <Enter> Enter a "1" if the box is checked; otherwise, press <Enter>.
(6) Taxable Social Security Wages L4A <Enter> Enter the amount from line 4a, column 1.
(7) Qualified Sick Leave Wages L4AI <Enter> Enter the amount from line 4a(i), column 1.
(8) Qualified Family Leave Wages L4AII <Enter> Enter the amount from line 4a(ii), column 1.
(9) Taxable Social Security Tips L4B <Enter> Enter the amount from line 4b, column 1.
(10) Taxable Medicare Wages and Tips L4C <Enter> Enter the amount from line 4c, column 1.
(11) Taxable Wages and Tips Subject to Additional Medicare Tax Withholding L4D <Enter> Enter the amount from line 4d, column 1.
(12) Total Social Security and Medicare Tax L4E