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 h, LN 2 Col h, etc.)
Total FUTA Tax deposits from Form 940, Line 13, Plus any payments made with the return allocated to the listed client EIN
Enter the money amount from:
column (h) box 1 through 15 of Sch R and/or box 1 through 22 of Sch R Continuation Sheet for form revisions 2017 and Later
column (g) 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 16/Line 23 Column c through Column h (form revisions 2017 and Later)
Line 16/Line 26 Column c through Column g (form revisions 2010 through 2014)
Subtotal for Clients
Enter the money amount from:
column (c) through column (h) box 16 of Sch R and/or box 23 of Sch R Continuation Sheet for form revisions 2017 and Later
column (c) through column (g) box 16 of Sch R and/or box 26 of Sch R Continuation Sheet for form revisions 2010 through 2014
Line 17 Column c through Column h (form revisions 2017 and Later)
Line 17 Column c through Column g (form revisions 2010 through 2014)
Combined subtotals of all Continuation Sheets
Enter the money amount from:
column (c) through column (h) box 17 of Sch R for form revisions 2017 and Later
column (c) through column (g) box 17 of Sch R for form revisions 2010 through 2014
Line 18 Column c through Column h (form revisions 2017 and Later)
Line 18 Column c through Column g (form revisions 2010 through 2014)
Form 940 amounts for your employees
Enter the money amount from:
column (c) through column (h) box 18 of Sch R for form revisions 2017 and Later
column (c) through column (g) box 18 of Sch R for form revisions 2010 through 2014
Line 19 Column c through Column h (form revisions 2017 and Later)
Line 19 Column c through Column g (form revisions 2010 through 2014)
Total of Lines 16, 17 and 18
Enter the money amount from:
column (c) through column (h) box 19 of Sch R for form revisions 2017 and Later
column (c) through column (g) box 19 of Sch R for form revisions 2010 through 2014
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