Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The sum of the reference numbers 111, 112, and 113 must equal the TC 290 or TC 291 amount. The sum of the reference numbers 104 through 110 must equal 113.
Number
Definition
004
Taxable Social Security Wages
005
Taxable Social Security Tips (Form 941 only) (FITP)
007
Adjusted total of Social Security/Medicare taxes
073
Taxable Medicare Wages and Tips
074
Taxable Wages & tips subject to Additional Medicare Tax withholding
079
ETE/ETAP IRC 3509 Rate
104
Special additions to federal income tax
105
Special additions to social security and Medicare tax
106
Current quarter fractions of cents
107
Current quarters sick pay
108
Current quarters adjustments for tips and group life insurance
109
Current years income tax withholding adjustments
110
Prior quarters social security and Medicare taxes
111
Total income tax withheld
112
Total social security and Medicare tax
113
Total adjustments
114
Section 3121(q) Notice and Demand - Tax due on unreported tips (Form 941 only), tax period 201103 and later
119
Qualified Small Business Payroll Tax Credit for Increasing Research Activities NOTE: For ease of reference, this credit is generally referred to as the QSB Research Credit.
280
COVID-19 CARES Act - 2302 Payment Deferral Credit
290
Work Opportunity Credit (for tax periods after 201112)
296
COVID-19 CARES Act - Employee Retention Credit, effective 04/01/2020 - 12/31/2020
299
COVID Sick & Family Leave Credit - For 2020 only
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