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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 20 Qualified Wages for the Employee Retention Credit

Line 21 Qualified Health Plan Expenses Allocable to Wages Reported on Line 20

Form 943 was revised to administer the ERC as follows:

Line 12c Nonrefundable Portion of Employee Retention Credit

Line 14e Refundable Portion of Employee Retention Credit

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

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