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SECTION 9. ADJUSTMENTS TO

Internal Revenue Bulletin 1997-42 · 2026-10-03 edition · updated 2026-10-04 · United States

FORM 941

Forms 941 filed under the Form 941 ELF Program must not contain adjustments other than adjustments resulting from rounding fractions of cents or from third-party sick pay for which an employer is not responsible. Returns with other adjustments must be filed on magnetic tape or on paper.

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▸Contents — Internal Revenue Bulletin 1997-42
Internal Revenue Bulletin 1997-42

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