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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 for the Employee Retention Credit

Form 943

Form 943 was revised to administer the ERC as follows:

Line 12c Nonrefundable Portion of Employee Retention Credit from Worksheet 1

Line 14e Refundable Portion of Employee Retention Credit from Worksheet 1

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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