Note:

Beginning in January 2026 (for Field 40-B only), this field will accept "blanks" and "zeroes" (0) as valid entries (in addition to amounts greater than zero).

Field 40-C, Taxable Social Security Wages for qualified sick leave (Form 941, Form 943, Form 944):

This information is found under Item C (Section 40), Page 2 (Form 3413); also, Line 2a, Page 1 (Form 3552).

This field is valid for MFT 01, 09, 11, and 14.

If the doc code is 51, MFT is 01, 09, 11, or 14, and Field 40-C equals zero, Field 40-C will appear invalid. If, after checking, there are NO invalid or Math Error conditions, Clear with Action Code 7.

Field 40-D, Taxable Social Security Wages for qualified family leave (Form 941, Form 943, Form 944):

This information is found under Item D (Section 40), Page 2 (Form 3413); also, Line 2b, Page 1 (Form 3552)):

This field is valid for MFT 01, 09, 11 and 14.

If the doc code is 51, MFT is 01, 09, 11, or 14, and Field 40-D equals zero, Field 40-D will appear invalid. If, after checking, there are NO invalid or Math Error conditions, Clear with Action Code 7.

Field 40-E-Taxable Social Security Tips (Form 941 and Form 944):

This information is found under Item E (Section 40), Page 2 (Form 3413); also, Line 3, Page 1 (Form 3552).

This field is valid for MFT 01 and 14.

If invalid on another MFT, delete Field 40-E.

Field 40-F-Taxable Medicare Wages and Tips (Form 941 and Form 944):

This information is found under Item F (Section 40), Page 2 (Form 3413); also, Line 4, Page 1 (Form 3552):

This field is only valid with MFT 01 and 14.

If Field 40-F is different from the amount on the form, strike through the entry on the register. Edit the correct amount above it and correct with Action Code 6.

If Field 40-F is correct as entered, accept with Action Code 7.

If invalid on another MFT, delete Field 40-F.

Field 40-G-Additional Taxable Medicare Wages and Tips (Form 941, Form 943, Form 944, and Form 1041). NOTE: This field is only valid with MFT 01 (Form 941), MFT 11 (Form 943), MFT 14 (Form 944), and MFT 16 (Form 945).

This information is found under Item G (Section 40), Page 2 (Form 3413); also, Line 5, Page 1 (:Form 3552):

This field is only valid with MFT 01 (Form 941), MFT 11 (Form 943), MFT 14 (Form 944), and MFT 16 (Form 945).

If Field 40-G is different from the amount on the form, strike through the entry on the register. Edit the correct amount above it and correct with Action Code 6.

If Field 40-G is correct as entered, accept with Action Code 7.

If invalid on another MFT, deleted Field 40-G.

Field 40-H--Exempt Wages/Tips Paid to Qualified Employees (Form 941, Form 943, and Form 944):

This information is found under Item H (Section 40), Page 2 (Form 3413); also, Line 6, Page 1 (Form 3552).

This field is only valid with MFT 01 (Form 941), MFT 11 (Form 943), and MFT 14 (Form 944).

If Field 40-H is different from the amount on the form, strike through the entry on the register. Edit the correct amount above it and correct with Action Code 6.

If Field 40-H is correct as entered, accept with Action Code 7.

If invalid on another MFT, delete Field 40-H.

Field 40-I--Section 3121Q Tax Amount:

This information is found on Item I (Section 40), Page 2 (Form 3413); also, Line 7 ("SECTION 3121Q Tax Amount." ) (Form 3552).

This field is only valid with MFT 01 (Form 941).

If invalid on another MFT, delete Field 40-I.

Field 40-J--Fractions of Cents - Adjustment (Form 941):

This information is found under Item J (Section 40), Page 2 (Form 3413); also, Line 8, Page 1 (Form 3552).

This field is only valid with MFT 01.