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 b, LN 2 Col b, etc.)
State abbreviation from Form 940 Line 1a or Schedule A (Form 940)
Enter the State Code from column (b):
box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and Later
box 1 through 15 of Sch R and/or box 1 through 25 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line nn Column c- Typ wag
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