Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Employers could not reduce the maximum amount for which payment could be deferred by any amounts of the non-refundable credits reported on Form 941, lines 11a, 11b or 11c.
Form 941, Employer's QUARTERLY Federal Tax Return, was revised to administer the deferral beginning with the 2nd quarter of 2020 as follows:
Line Item
Purpose
TC 970 Field Name
13b
Used to report the deferred amount of the employer share of social security tax.
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