Caution:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
For Form 943 series, IRN 119 is only valid for tax periods 201712 and later.
185
Adjustment to Withheld Social Security/Medicare tax -only used on Form 943 series adjustments for fractions of cents and third-party sick pay.
280
COVID Deferral Amount -See IRM 3.14.2.6.4.10, COVID-19 Related Employment Tax Relief, for more information.
290
Work Opportunity Credit (for tax periods after 201112)
296
COVID Employee Retention Credit- For 2020 only
299
COVID-19 FFCRA Sick and Family leave Credit, effective 04/01/2020 - 12/13/2020. Formerly COBRA premium assistance credit (for tax year 2009 through 03/31/2020)
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