Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns
Section 03 (Form 945)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The following section provides information concerning Form 945 or 945-A, Section 03.
Field Designator
Field Length
Title of Field
03A
14
Tax Liability 1st Month
03B
14
Tax Liability 2nd Month
03C
14
Tax Liability 3rd Month
03D
14
Tax Liability 4th Month
03E
14
Tax Liability 5th Month
03F
14
Tax Liability 6th Month
03G
14
Tax Liability 7th Month
03H
14
Tax Liability 8th Month
03I
14
Tax Liability 9th Month
03J
14
Tax Liability 10th Month
03K
14
Tax Liability 11th Month
03L
14
Tax Liability 12th Month
03M
15
Tax Liability Year
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