Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns
Section 09 (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 09.
Field Designator
Field Length
Title of Field
Location on Return
09E01
14
Month 5, day 1
May tax liab box
09E02
14
Month 5, day 2
May tax liab box
09E03
14
Month 5, day 3
May tax liab box
09E04
14
Month 5, day 4
May tax liab box
09E05
14
Month 5, day 5
May tax liab box
09E06
14
Month 5, day 6
May tax liab box
09E07
14
Month 5, day 7
May tax liab box
09E08
14
Month 5, day 8
May tax liab box
09E09
14
Month 5, day 9
May tax liab box
09E10
14
Month 5, day 10
May tax liab box
09E11
14
Month 5, day 11
May tax liab box
09E12
14
Month 5, day 12
May tax liab box
09E13
14
Month 5, day 13
May tax liab box
09E14
14
Month 5, day 14
May tax liab box
09E15
14
Month 5, day 15
May tax liab box
09E16
14
Month 5, day 16
May tax liab box
09E17
14
Month 5, day 17
May tax liab box
09E18
14
Month 5, day 18
May tax liab box
09E19
14
Month 5, day 19
May tax liab box
09E20
14
Month 5, day 20
May tax liab box
09E21
14
Month 5, day 21
May tax liab box
09E22
14
Month 5, day 22
May tax liab box
09E23
14
Month 5, day 23
May tax liab box
09E24
14
Month 5, day 24
May tax liab box
09E25
14
Month 5, day 25
May tax liab box
09E26
14
Month 5, day 26
May tax liab box
09E27
14
Month 5, day 27
May tax liab box
09E28
14
Month 5, day 28
May tax liab box
09E29
14
Month 5, day 29
May tax liab box
09E30
14
Month 5, day 30
May tax liab box
09E31
14
Month 5, day 31
May tax liab box
Each of the Fields 09E01 through 09E31 represents a day within May. The entry within the field is the tax liability for that day.
These fields are shown in the Record of Federal Tax Liability (ROFTL) located 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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