Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Use these instructions for form revisions 2017 and Later with tax quarters of 201703 and Later only.
Qualified small business payroll tax credit for increasing research activities allocated to the listed client EIN from Form 941, Line 11 (Line 11a form revisions 2020 (Rev Jan 2020) through 2023 (Rev. March 2023)
Enter the amount from:
column (k) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revisions 2021 and Later
column (j) box 1 through 5 of Sch R and/or box 1 through 8 of Sch R Continuation Sheet for form revision 2020
column (g) box 1 through 10 of Sch R and/or box 1 through 23 of Sch R Continuation Sheet for form revisions 2017 and 2018
LN nn Col l- Form 941-X Total Lines 17 and 25 Col 1
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