Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The sum of the reference numbers 003 and 007 must equal the TC 290 or TC 291 amount.
Number
Definition
003
Adjusted Total of Income Tax Withheld
004
Taxable Social Security Wages
007
Adjusted total of Social Security/Medicare taxes
073
Taxable Medicare Wages and Tips
074
Taxable Wages & tips subject to Additional Medicare Tax withholding
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.
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