Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Only the 940 Schedule R allows changes between pages. (Ex: 940 Sch R Page 1; 0517 can be changed to a 940 Sch R Continuation Sheet; 0617.)
Tax Year
Tax Year
The Tax Year is a MUST ENTER FIELD and requires two consecutive matching entries.
Enter the tax year from the Report for Calendar Year Box.
Enter the tax year edited at the top of the form.
If unable to determine the tax year, process as current year.
EIN
Employer EIN from top of page
Enter the Employer EIN from the top of the page.
If 940 Schedule R EIN is different from EIN on 940 Page 1, the screen displays the EIN from 940 Page 1 and "Employer EIN inconsistent, Please Verify" displays on the bottom of the screen.
Correct any invalid characters, press
If EIN on 940 Schedule R is entered correctly and is different from the EIN on 940 Page 1, press
If the 940 Schedule R EIN is blank, press the
If the number is incomplete or illegible, input the available numbers and insert a period in the remaining spaces (e.g., 91.111.11 or 911111...).
If the EIN from the 940 Schedule R and 940 Page 1 is missing, enter nine periods.
If the EIN has more than nine digits, enter the first nine digits.
Section 3504 Agent
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