Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns
Section 10 (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 10.
Field Designator
Field Length
Title of Field
Location on Return
10F01
14
Month 6, day 1
Jun tax liab box
10F02
14
Month 6, day 2
Jun tax liab box
10F03
14
Month 6, day 3
Jun tax liab box
10F04
14
Month 6, day 4
Jun tax liab box
10F05
14
Month 6, day 5
Jun tax liab box
10F06
14
Month 6, day 6
Jun tax liab box
10F07
14
Month 6, day 7
Jun tax liab box
10F08
14
Month 6, day 8
Jun tax liab box
10F09
14
Month 6, day 9
Jun tax liab box
10F10
14
Month 6, day 10
Jun tax liab box
10F11
14
Month 6, day 11
Jun tax liab box
10F12
14
Month 6, day 12
Jun tax liab box
10F13
14
Month 6, day 13
Jun tax liab box
10F14
14
Month 6, day 14
Jun tax liab box
10F15
14
Month 6, day 15
Jun tax liab box
10F16
14
Month 6, day 16
Jun tax liab box
10F17
14
Month 6, day 17
Jun tax liab box
10F18
14
Month 6, day 18
Jun tax liab box
10F19
14
Month 6, day 19
Jun tax liab box
10F20
14
Month 6, day 20
Jun tax liab box
10F21
14
Month 6, day 21
Jun tax liab box
10F22
14
Month 6, day 22
Jun tax liab box
10F23
14
Month 6, day 23
Jun tax liab box
10F24
14
Month 6, day 24
Jun tax liab box
10F25
14
Month 6, day 25
Jun tax liab box
10F26
14
Month 6, day 26
Jun tax liab box
10F27
14
Month 6, day 27
Jun tax liab box
10F28
14
Month 6, day 28
Jun tax liab box
10F29
14
Month 6, day 29
Jun tax liab box
10F30
14
Month 6, day 30
Jun tax liab box
Each of the Fields 10F01 through 10F30 represents a day within June. 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 with the return. If transcribed incorrectly, enter the correct amount from the return.
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