Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns
Section 05 (Form 945 or 945-A)
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 05.
Field Designator
Field Length
Title of Field
Location on Return
05A01
14
Month 1, day 1
Jan tax liab box
05A02
14
Month 1, day 2
Jan tax liab box
05A03
14
Month 1, day 3
Jan tax liab box
05A04
14
Month 1, day 4
Jan tax liab box
05A05
14
Month 1, day 5
Jan tax liab box
05A06
14
Month 1, day 6
Jan tax liab box
05A07
14
Month 1, day 7
Jan tax liab box
05A08
14
Month 1, day 8
Jan tax liab box
05A09
14
Month 1, day 9
Jan tax liab box
05A10
14
Month 1, day 10
Jan tax liab box
05A11
14
Month 1, day 11
Jan tax liab box
05A12
14
Month 1, day 12
Jan tax liab box
05A13
14
Month 1, day 13
Jan tax liab box
05A14
14
Month 1, day 14
Jan tax liab box
05A15
14
Month 1, day 15
Jan tax liab box
05A16
14
Month 1, day 16
Jan tax liab box
05A17
14
Month 1, day 17
Jan tax liab box
05A18
14
Month 1, day 18
Jan tax liab box
05A19
14
Month 1, day 19
Jan tax liab box
05A20
14
Month 1, day 20
Jan tax liab box
05A21
14
Month 1, day 21
Jan tax liab box
05A22
14
Month 1, day 22
Jan tax liab box
05A23
14
Month 1, day 23
Jan tax liab box
05A24
14
Month 1, day 24
Jan tax liab box
05A25
14
Month 1, day 25
Jan tax liab box
05A26
14
Month 1, day 26
Jan tax liab box
05A27
14
Month 1, day 27
Jan tax liab box
05A28
14
Month 1, day 28
Jan tax liab box
05A29
14
Month 1, day 29
Jan tax liab box
05A30
14
Month 1, day 30
Jan tax liab box
05A31
14
Month 1, day 31
Jan tax liab box
Each of the Fields 05A01 through 05A31 represents a day within January. The entry within the field is the tax liability for that day.
These fields are located in the Record of Federal Tax Liability (ROFTL) on Form 945-A.
These fields are shown as dollars and cents and are always a positive amount.
Invalid Condition: These fields are invalid if they are not all numeric.
Correction Procedures: Compare the screen display and the return. If transcribed incorrectly, enter the correct amount from the return.
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