Note:
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
For 202106 through 2023 the Form 941 was revised to administer the ERC as follows:
Line 11c Nonrefundable Portion of the Employee Retention Credit
Line 13d Refundable Portion of the Employee Retention Credit
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