Section 03 (Forms 941, 941(PR), 941-SS)

The following sections provide information concerning Forms 941, 941(PR) and 941-SS, Section 03.

Field Designator

Field Length

Title of Field

Location on Return

03A

14

Tax Liability- 1st month

Page 2, line 16 (Revision 2017- and subsequent) Page 2, line 14 (Revision 2014-2016)

03B

14

Tax Liability- 2nd month

Page 2, line 16 (Revision 2017- and subsequent) Page 2, line 14 (Revision 2014-2016)

03C

14

Tax Liability- 3rd month

Page 2, line 16 (Revision 2017- and subsequent) Page 2, line 14 (Revision 2014-2016)

These fields are located on line 16 (Revision 2017 and subsequent) and comprise the Record of Federal Tax Liability (ROFTL).

Each line within the ROFTL represents a month during the tax quarter. The taxpayer enters their tax liability for that month in the quarter on the applicable line. Then, at the end of the tax quarter, the taxpayer computes the total liability for the quarter by adding lines "Tax liability: Month 1," "Tax liability: Month 2," and "Tax liability: Month 3," and showing the computed total on the "Total Liability for Quarter" line.

The amounts are always in dollars and cents.

If the return was scanned by SCRIPS, any negative entry will generate a field error. For returns processed through ISRP, negative amounts are forced to appear as positive amounts.

Invalid Condition: These fields are invalid if they are not all numeric.

Correction Procedures: Compare the screen display and the return.

If

Then

Transcribed incorrectly,

Enter the correct amount from the return.

A field error generates due to a negative amount,

Delete the entry on the display screen.