Skip to content
ChatProjectCodes

Section 154. Unemployment Tax Returns›3.12.154 Unemployment Tax Returns

Section 02 Fields

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

This IRM Section gives a description of the fields in Section 02 of Form 940, Form 940 (PR), and Form 940 (sp) returns. This includes those Form 940 returns created (converted) from Revision 2005 and prior, and Form 940-EZ return revisions.

Field Designators - Section 02

For Section 02:

See Form 940 and Form 940 (PR). 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).

Exhibit 3.12.154-3, Form 940 (sp) and Form 940 (sp) Schedule A.

All input fields are dollars and cent and positive only with the exception of Field 02BD/R which is positive or negative.

This table shows (in line sequential order) the field designator, the field length, the title of field, and the location of the field on the return:

Field Designator

Field Length

Title of Field

Location on Current Year Form 940 Format

02TTW

15

Total Taxable Wages

Line 7

Exceptions & meaning →

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.