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

The nonrefundable portion of the employee retention credit changed for 3rd and 4th quarters of 2021 wherein the nonrefundable portion of the credit was limited to the employer share of Medicare.

Form 941

For 202006 the Form 941 was revised to administer the ERC as follows:

Line 11c Nonrefundable Portion of the Employee Retention Credit from Worksheet 1

Line 13d Refundable Portion of the Employee Retention Credit from Worksheet 1

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

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