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SECTION 8. ADJUSTMENTS TO

Internal Revenue Bulletin 1999-43 · 2026-10-03 edition · updated 2026-10-04 · United States

FORM 941

Forms 941 filed under the Form 941 e- file Program must not contain adjustments other than adjustments resulting from rounding fractions of cents or from thirdparty 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 1999-43

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