Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns
Section 16 (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 16.
Field Designator
Field Length
Title of Field
Location on Return
16L01
14
Month 12, day 1
Dec tax liab box
16L02
14
Month 12, day 2
Dec tax liab box
16L03
14
Month 12, day 3
Dec tax liab box
16L04
14
Month 12, day 4
Dec tax liab box
16L05
14
Month 12, day 5
Dec tax liab box
16L06
14
Month 12, day 6
Dec tax liab box
16L07
14
Month 12, day 7
Dec tax liab box
16L08
14
Month 12, day 8
Dec tax liab box
16L09
14
Month 12, day 9
Dec tax liab box
16L10
14
Month 12, day 10
Dec tax liab box
16L11
14
Month 12, day 11
Dec tax liab box
16L12
14
Month 12, day 12
Dec tax liab box
16L13
14
Month 12, day 13
Dec tax liab box
16L14
14
Month 12, day 14
Dec tax liab box
16L15
14
Month 12, day 15
Dec tax liab box
16L16
14
Month 12, day 16
Dec tax liab box
16L17
14
Month 12, day 17
Dec tax liab box
16L18
14
Month 12, day 18
Dec tax liab box
16L19
14
Month 12, day 19
Dec tax liab box
16L20
14
Month 12, day 20
Dec tax liab box
16L21
14
Month 12, day 21
Dec tax liab box
16L22
14
Month 12, day 22
Dec tax liab box
16L23
14
Month 12, day 23
Dec tax liab box
16L24
14
Month 12, day 24
Dec tax liab box
16L25
14
Month 12, day 25
Dec tax liab box
16L26
14
Month 12, day 26
Dec tax liab box
16L27
14
Month 12, day 27
Dec tax liab box
16L28
14
Month 12, day 28
Dec tax liab box
16L29
14
Month 12, day 29
Dec tax liab box
16L30
14
Month 12, day 30
Dec tax liab box
16L31
14
Month 12, day 31
Dec tax liab box
Each of the Fields 16L01 through 16L31 represents a day within December. 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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