Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
nn will display as the actual line number according to the form revision. (i.e. LN 1 Col j, LN 2 Col j, etc.)
Qualified small business payroll tax credit for increasing research activities allocated to the listed client EIN from Form 943, Line 12a (Line 12 form revisions 2017 through 2019)
Enter the amount from:
column (j) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for form revisions 2021 and Later
column (k) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for form revision 2020
column (g) box 1 through 10 on Sch R and/or box 1 thru 25 of Sch R Continuation Sheet for form revision 2017
LN nn Col k- Tot 12b/ 14d
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