Section 40 - Fields A through Z Descriptions

Listed below are the fields contained in Section 40.

The alpha-field designator, field length (maximum length for variable fields) and the field title is shown below.

Field

Field Length

(+/−)

Field Title

40-A

13

Adj. total of inc. tax withheld (Form 943, Form 945, and Form 941--MFT 01- posted prior to 12/31/2004).

40-B

13

Taxable Social Security Wages (Form 941, Form 943, Form 944 and Form 945) (This is also referred to in the programming document as , Taxable FICA Wages Paid Amount)

40-C

13

+/-

Taxable Social Security Wages for qualified sick leave (Form 941, 943, 944)

40-D

13

+/-

Taxable Social Security Wages for qualified family leave (Form 941, 943, 944)

40-E

13

Taxable Social Security Tips (Form 941 and Form 944) (In the program, this is Taxable Tips Reported Amount.)

40-F

13

Taxable Medicare Wages and Tips (Form 941 and Form 944) (In program specifications this is Taxable Hospital Insurance Benefits Wages.)

40-G

13

+/-

Additional Taxable Medicare Wages and Tips (Form 941, Form 943 , Form 944 & Form 1041 )

40-H

13

+/-

Exempt Wages/Tips Paid to Qualified Employees (Form 941, Form 943, and Form 944) (The program specifications calls this Qualified Employer Exempt Wage/Tip Paid Amount)

40-I

13

+/-

Section 3121Q Taxable Amount

40-J

13

+/-

Fractions of Cents (Form 941)

40-K

13

+/-

Current Quarter's Sick Pay Amount (Form 941) Form 944 Current Year's Adjustment (Programming specifications refer to this as CURR-QTR's - Sick Pay (Form 941) Form 944 Current yrs. Adj.)

40-L

13

+/-

Current Quarter's Tips and Group Term Insurance Adjustment (Program specifications refer to this as, CURR-QTR- Tips and Group Term Life Insurance Adjustment.)

40-M

13

+/-

Qualified Small Business Credit - Form 8974 (Form 941, Form 943, and 944)

40-N

13

+/-

Nonrefundable portion of credit for qualified sick and family leave wages (Form 941, 943, 944, CT-1)

40-O

13

+/-

Nonrefundable portion of employee retention credit due to the COVID-19 crisis (Form 941, 943, 944, CT-1)

40-P

13

+/-

Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 (Form 941, 943, 944, CT-1)

40-Q

13

+/-

Nonrefundable portion of COBRA premium assistance credit (Form 941, 943, 944, CT-1)

40-R

13

+/-

Income Tax Withheld Adj. (Form 941 (Current Year), Form 944 (Prior Year) (Program specifications refer to this as, Income Tax Withholding - Adjustment. (Form 941 (Current Year), (Form 944 (Prior Year).

40-S

13

+/-

SS and Med. Tax - Adj. (Form 941, Form 943, Form 944 and Form 945) (Program specifications refer to this as Social Security and Medicare Tax - Adjustment (Form 941, Form 943, Form 944 and Form 945.)

40-T

13

+/-

Special Additions to Federal Income Tax (Form 941 and Form 944)

40-U

13

+/-

Special Additions to Social Security and Medicare Tax (Form 941 and Form 944)

40-V

13

+/-

Total Income Tax Withheld from wages (Form 941 and Form 944) posted after 12/31/2004

40-W

13

Tips Deemed Wages (Sec 3121g)

40-X

13

+/-

Total Backup Withhold Adj. (Form 945)

40-Y

13

Gross Income Paid (Form 1042)

40-Z

13

+/-

RR Retirement Tax Adj (Form CT-1)