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 20 Qualified Wages for the Employee Retention Credit
Line 21 Qualified Health Plan Expenses for the Employee Retention Credit
Line 28 If you’re eligible for the employee retention credit in the third quarter solely because your business is a recovery startup business, enter the total of any amounts included on lines 12c and 14e for the third quarter
Line 29 If you’re eligible for the employee retention credit in the fourth quarter solely because your business is a recovery startup business, enter the total of any amounts included on lines 12c and 14e for the fourth quarter
Beginning with the 2nd quarter Form 941, the refundable portion of the Employee Retention Credit was reported on Line 13d. For tax years 2020 and 2021 the refundable portion of the ERC was reported on line 14e of Form 943 and on line 24 of Form CT-1. This credit posted to the module as a TC 766 CRN 296 with the first day of the tax period as the transaction date unless the TC 766/767 is the result of an adjustment with an interest computation date, in which case, the interest computation date should be used as the transaction date.
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