Section 154. Unemployment Tax Returns›3.12.154 Unemployment Tax Returns
Section 01 Fields
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This IRM section shows the Section 01 field designators for Form 940, Form 940 (PR), and Form 940 (sp).
Field Designators - Section 01¶
Section 01 information is as follows:
See Exhibit 3.12.154-1, Form 940 (Revision 2025 and Form 940 Schedule A Revision 2025).
See Exhibit 3.12.154-2, Form 940 (PR) (Revision 2022) and Form 940 Schedule A (PR)(Anexo A (Formulario 940 (PR)) Revision 2022).
Form 940 (Revision 2005 and prior).
Field Designator
Field Length
Title of Field
LOCATION on Revision 2006 and later
01NC
4
Name Control/Check Digit
Entity Part
01EIN
9
Employer Identification Number
Entity Part
01TXP
4
Tax Year
Entity Part
01CCC
10
Computer Condition Codes
Form 940: Immediately to the right of the line that states "You MUST fill out both pages of this form and SIGN it." Form 940 (PR): Immediately to the right of the line that states: "Usted DEBE llenar ambas paginas de esta planilla y luego FIRMARLA"
01RCD
8
Received Date
Center Part of Return
01PIC
1
Penalty and/or Interest Code
In the right margin, between lines 13 and 14.
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