Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns

Section 19 (Form 944/944(sp))

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Section 19 has fields related to COVID relief.

Unless otherwise noted, all Section 19 fields are:

valid for tax periods 202012 through 202312

15 positions

transcribed in dollars and cents

positive only

Section 19 Fields

Field Designator

Field Name

Line Number

19SCS

Qualified sick leave wages

4A(i) Col 1

19SCF

Qualified family leave wages

4a(ii) Col 1

19QCS

Nonrefundable credit for sick and family leave wages for leave taken before April 1, 2021

19CER

Nonrefundable employee retention credit (valid 202012 - 202112)

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Internal Revenue Manual Part 3. Submission Processing

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