Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns

Section 19 (Form CT-1)

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

19QCS

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

19CER

Nonrefundable employee retention credit (valid 202012 - 202112)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.