Skip to content
ChatProjectCodes

N

Note:

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

Employers were permitted to reduce otherwise required federal tax deposits for the 1st quarter in anticipation of claiming the Employee Retention Credit attributable to the 1st quarter when they filed their Form 941 for the 2nd quarter of 2020, as such, some taxpayers may have a balance due on their 1st quarter account after filing.

11 (Form 943, 943(sp))

202012 and 202112 only

09 (Form CT-1)

202012 and 202112 only

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.