Example:

On a Form 941 with TPNC 07, the taxpayer's figure for Total Social Security and Medicare Taxes (line 5d), divided by the correct percentage equals the Taxable Social Security Wages (line 5a). If this amount does not match the taxpayer's figure for line 5a, it could equal the entry for Wages, Tips and Other Compensation for (line 2). Line 5c will be greater than or equal to the total of lines 5a and 5b. Verify taxpayer intent before adjusting the account.