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 c, LN 2 Col c, etc.)
Number of Employees from Form 941, Line 1
Enter the number of employees from column (c) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2020 and Later.
LN nn Col d Wages (form revisions 2020 and Later)
LN nn Col c Wages (form revisions 2017 and 2018)
LN nn Col b Wages (form revisions 2010 through 2014)
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