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

This amount will post as a TC 766 CRN 296 on the module.

Line 21 Qualified Wages for the Employee Retention Credit

Line 22 Qualified Health Plan Expenses Allocable to Wages Reported on Line 21

Line 24 Qualified Wages Paid March 13 through March 31, 2020, for the Employee Retention Credit (use this line for the second quarter filing of Form 941)

Line 25 Qualified Health Plan Expenses Allocable to Wages Reported on Line 24(use this line for the second quarter filing of Form 941)

For 202009 and 202012 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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