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

In response to the Presidential memorandum authorizing the deferral of the employee portion of social security taxes, line 13b was renamed “Deferred Amount of Social Security Tax” and can now include both the deferred employer and the employee share of social security tax.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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