IRM 3.24.13. Employment Tax Returns

48,164 words·~219 min read·/irm/3.24.13

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

3.24.13 Employment Tax Returns

Manual Transmittal

September 04, 2025

Purpose

(1)This transmits revised IRM 3.24.13, ISRP System, Employment Tax Returns.

Material Changes

(1)IRM 3.24.13.3.2, Updated to include the Form 941(sp) and Form 943(sp).

(2)IRM 3.24.13.3.3, Updated the instructions to include the new 2025 and Later Revisions of Form 941, Form 941(sp), CT-1, Form 943, 943(sp), Form 944, Form 944(sp) and Form 945, and updated the title of the 2023 Revisions of the forms.

(3)IRM 3.24.13.4.1, Updated to include the Form 941(sp) and Form 943(sp).

(4)Exhibit 3.24.13-2, Updated to include the Form 941(sp).

(5)Exhibit 3.24.13-3, Added a new Section 2 Exhibit to provide instructions for the new 2026 and Later Revisions of Form 941 and Form 941(sp) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(6)Exhibit 3.24.13-4, Updated the title to include the "2025 and Prior Revisions" description.

(7)Exhibit 3.24.13-5, Added a new Section 3 Exhibit to provide instructions for the new 2026 and Later Revisions of Form 941 and Form 941(sp) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(8)Exhibit 3.24.13-12, Updated the title to remove the "and Later" description.

(9)Exhibit 3.24.13-14, Updated to include the Form 941(sp).

(10)Exhibit 3.24.13-16, Elements 3 through 14, updated the Screen Prompts.

(11)Exhibit 3.24.13-16, Elements 3 through 14, updated the Screen Prompts and added Reminder to the Instructions to input the fields as Dollars and Cents. IPU 25U0348 issued 03-13-2025

(12)Exhibit 3.24.13-17, Added a new Section 3 Exhibit to provide instructions for the new 2026 and Later Revisions of Form CT-1 to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(13)Exhibit 3.24.13-22, Updated the title to remove the "and Later" description.

(14)Exhibit 3.24.13-23, Updated to include the Form 943(sp).

(15)Exhibit 3.24.13-24, Added a new Section 2 Exhibit to provide instructions for the new 2026 and Later Revisions of Form 943 and Form 943(sp) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(16)Exhibit 3.24.13-25, Updated the title to remove the "and Later" description.

(17)Exhibit 3.24.13-27, Added a new Section 3 Exhibit to provide instructions for the new 2026 and Later Revisions of Form 943 and Form 943(sp) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(18)Exhibit 3.24.13-32, Updated the title to remove the "and Later" description.

(19)Exhibit 3.24.13-34, Updated to include the Form 943(sp).

(20)Exhibit 3.24.13-37, Added a new Section 3 Exhibit to provide instructions for the new 2026 and Later Revisions of Form 944 and Form 944(sp) to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(21)Exhibit 3.24.13-42, Updated the title to remove the "and Later" description.

(22)Exhibit 3.24.13-49, Updated to add the 2025 Program number to the title.

(23)Exhibit 3.24.13-50, Updated to add the 2025 Program number to the title.

(24)Exhibit 3.24.13-51, Added a new Section 3 Exhibit to provide instructions for the new 2026 and Later Revisions of Form 945 to provide the Screen Prompts, Descriptions and Instructions for each field. All remaining Exhibits were renumbered accordingly.

(25)Exhibit 3.24.13-52, Updated the title to include the "2024 and Prior Revisions" description.

(26)Exhibit 3.24.13-53, Updated to add the 2025 Program number to the title.

(27)Editorial corrections and consistency changes made throughout including spelling, grammar, punctuation and formatting, removing italics, updating titles, correcting IRM links, Plain Language updates to improve readability, etc.

Effect on Other Documents

IRM 3.24.13 dated November 26, 2024 (effective January 1, 2025) is superseded. The following IRM procedural updates have been incorporated into this IRM: IPU 25U0348 issued 03-13-2025.

Audience

Taxpayer Services, Submission Processing Site, Data Conversion Operation Employees

Effective Date

(01-01-2026)

Scott Wallace

Director, Submission Processing

Customer Account Services

Taxpayer Services

1. This IRM provides instructions for entering and verifying data from employment forms, schedules and block control forms using the Integrated Submission and Remittance Processing System (ISRP).

1. This chapter also provides information for Quality Review in performing the review of information transcribed on ISRP.

2. Use IRM 1.11.10, Internal Management Documents System, Interim Guidance Process, and elevate through the proper channels for operational situations, temporary procedures, pilot programs, or a change to current procedures.

2. Purpose: The instructions in this IRM apply to the processing of paper filed Form 941, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Tax Return for Agricultural Employees, Form 944, Employer's Annual Federal Tax Return, Form 945, Annual Return of Withheld Federal Income Tax and Form CT-1, Employer's Annual Railroad Retirement Tax Return through ISRP.

3. Audience: Submission Processing Data Conversion Operation personnel including general clerks, leads and supervisors. These instructions apply to all campuses.

4. Policy Owner: The Director, Submission Processing, Taxpayer Services.

5. Program Owner: Mail Management Data Conversion Section, Return Processing Branch (an Organization within Submission Processing).

6. Primary Stakeholders: Those affected by these procedures or have input to the procedures including a change in workflow, additional duties, change in established time frames, and similar issues include:

- Accounts Management

- Chief Counsel

- Chief Financial Officer

- Compliance Strategy and Policy

- Information Technology

(IT)Programmers

- Office of Servicewide Penalties

- Operations Business Support

- Small Business/Self Employed (SB/SE)

- Submission Processing

- Tax Exempt/Government Entities

- Taxpayer Advocate Service

7. Program Goals: Capture employment data through data transcription of information via the ISRP system and output records downstream through Generalized Mainline Framework

(GMF)and other related systems. ISRP is an application designed to capture, format, and forward information related to tax submissions and remittances in electronically readable formats to downstream IRS systems. Forward any remittances received with a tax document to the Remittance Processing function for processing and deposit. IRM 3.8.46, Discovered Remittance.

1. Filers send paper employment forms to the Internal Revenue Service

(IRS)to fulfill their requirement to file a quarterly tax return and provide their taxpayer identification number (TIN). The IRS must convert the information present on the paper filings to an electronic data record. Employees input and validate the data present into the IRS systems for these records during conversion to electronic data records.

1. Authority for these procedures is in Title 26 of the United States Code

(USC)or more commonly known as the Internal Revenue Code (IRC). The IRC is amended by acts, public laws, treasury determinations, rules, and regulations such as the following:

- American Taxpayer Relief Act

- Consolidated Appropriations Act (Extenders)

- Health Care and Education Reconciliation Act (HCERA)

- Hiring Incentives to Restore Employment

(HIRE)Act

- The Protecting Americans from Tax Hikes

(PATH)Act

Note:

The above list may not be all inclusive of the various updates to the IRC.

2. IRM 1.2.1.4, Servicewide Policies and Authorities, Policy Statements for Submission Processing Activities contains all policy statements for Submission Processing:

- Code sections that provide the IRS with the authority to issue levies.

- Congressional Acts that outline additional authorities and responsibilities like the Travel and Transportation Reform Act of 1998 or the Tax Act of 1986.

- Policy Statements that provide authority for the work done.

1. The Director, Submission Processing approves and authorizes issuance of this IRM.

2. The Planning and Analysis staff provides feedback and supports local management to monitor and achieve scheduled goals.

3. The Operation Manager secures, assigns and provides training for the staff needed to perform the duties presented in this IRM.

4. The Team Manager assigns, monitors and controls the workflow to complete the work timely.

5. The Employee applies the instruction for the duties presented in this IRM on the ISRP system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.

1. Program Reports: The reports listed below show work schedules, receipts, production and inventory for conversion of paper returns to electronic data. Management uses these reports to monitor the daily and weekly status of the program through completion.

- PCC 2240, Daily Production Report - Program Sequence

- PCC 6040, SC WP&C Performance and Cost Report

- PCC 6240, SC WP&C Program Analysis Report

- PCB 0440, Daily Workload and Staff hours Schedule

- PCB 0540, Weekly Workload and Staffing Schedule

2. Program Effectiveness: Management measures weekly goals using the above reports for each function compared to the established completion schedule. Each function must complete the inventory on or before the program completion date, and to retain or exceed schedule prior to the program completion date stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates. Local management conducts and monitors quality reviews and takes corrective action to ensure quality products. Managerial and product reviews supplement the quality review process.

3. Annual Review: Management reviews the processes in this manual annually to ensure accuracy and promote consistent tax administration.

1. Management can use local reports to establish additional information for maintaining daily program control. Local reports never replace the established official reports.

1. The following is a list of the acronyms used in this IRM section, this IRM uses prompts for data entry defined in the charts.

| Acronyms Definition |

| --- --- |

| ABC Alphanumeric Block Control |

| BMF Business Master File |

| CCC Computer Condition Code |

| DLN Document Locator Number |

| EIN Employer Identification Number |

| EOP Entry Operator |

| GMF Generalized Mainline Framework |

| IRM Internal Revenue Manual |

| ISRP Integrated Submission and Remittance Processing System |

| KV Key Verification |

| MCC Major City Code |

| OE Original Entry |

| PCD Program Completion Date |

| PTIN Preparer Taxpayer Identification Numbers |

| ROFTL Record of Federal Tax Liability |

| SOP Supervisory Operator |

| SSN Social Security Number |

| TIN Taxpayer Identification Number |

1. The following table lists the IRM primary sources of guidance on the processing of paper filed Employment forms and schedules.

| IRM Title Guidance on |

| --- --- --- |

| IRM 3.10.5 Campus Mail and Work Control - Batch/Block Tracking System

(BBTS)| utilizing BBTS to drop unit production cards for daily incoming receipts and production |

| IRM 3.10.72 Campus Mail and Work Control - Receiving, Extracting, and Sorting receiving, extracting, sorting, and routing mail within the Submission Processing campuses |

| IRM 3.10.73 Campus Mail and Work Control - Batching and Numbering batching and numbering with a document locator number

(DLN)of documents |

| IRM 3.11.13 Returns and Documents Analysis- Employment Tax Returns document perfection to code and edit (perfect) returns and other documents for input to the Master File

(MF)through the Integrated Submission and Remittance Processing System

(ISRP)or the Service Center Recognition/Image Processing System (SCRIPS) |

| IRM 3.24.38 BMF General Instructions workstation functions, workstation keyboard, windows environment and general instruction for entering data for tax returns and related data through ISRP |

2. Document 7071-A, Name Control Job Aid - For Use Outside of the Entity Area.

3. You can find IRM’s on Servicewide Electronic Research Program

(SERP)at the following site: SERP. Specific instructional links are available on the BMF Data Conversion Research Portal at: BMF Data Conversion Research Portal.

4. IRM 3.13.62, Campus Document Services, Media Transport and Control, or IRM 10.5.1, Privacy and Information Protection - Privacy Policy, provides information on shipping Personally Identifiable Information (PII). This document is located at: Postal and Transport Policy. Prepare Form 3210, Document Transmittal, and include with shipped documents.

1. Some Submission Processing Campuses have developed local use Desk Procedures. These procedures must only supplement existing Headquarters’ procedures or convey local routing procedures.

2. All existing local procedures require review by the Operation Manager or designated employee upon receipt of Information Alerts, Questions and Answers (SERP Feedback) or a new IRM revision to ensure conformance with Headquarters Procedures.

3. Team managers must have a signed approval, on file, from the responsible Operation Manager for all Submission Processing Local Desk Procedures.

Note:

The signed approval must reflect the current processing year.

1. This IRM section describes certain tasks necessary in the processing of Employment forms and schedules filed on paper with the Integrated Submission and Remittance Processing System (ISRP).

2. Submit IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual

(IRM)Process Standards and elevate through proper channels for executive approval. No deviations.

3. The IRS adopted the Taxpayer Bill of Rights

(TBOR)lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. It is the employees responsibility to become familiar with and to act in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights, and additional information on the Taxpayer Bill of Rights site.

1. The following is a list of control documents associated with the transcription of data:

- Form 813, Document Register

- Form 1332, Block and Selection Record

- Form 3893, Re-entry Document Control

1. The instructions in this section apply only to the form types listed below:

- Form 941, Employer’s Quarterly Federal Tax Return, (includes Form 941 Tele-file edited for processing as Form 941)

- Form 941(sp), Declaración del Impuesto Federal TRIMESTRAL del Empleador (Spanish Version)

- Form 941(PR), Planilla para la Declaración Federal TRIMESTRAL del Patrono (Puerto Rico Version)

- Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands

- Form 941 Schedule B, Report of Tax Liability for Semiweekly Schedule Depositors

- Form 941 Schedule B (PR), Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal (Puerto Rico Version)

- Form 941 Schedule R, Allocation Schedule for Aggregate Form 941 Filers

- Form CT-1, Employer’s Annual Railroad Retirement Tax Return

- Form 943, Employer’s Annual Tax Return for Agricultural Employees

- Form 943(sp), Declaración del Impuesto Federal Anual del Empleador de Empleados Agropecuarios (Spanish Version)

- Form 943(PR), Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agrícolas (Puerto Rico Version)

- Form 943-A, Agricultural Employer's Record of Federal Tax Liability

- Form 943-A (PR), Registro de la Obligación Contributiva Federal del Patrono Agrícola (Puerto Rico Version)

- Form 943 Schedule R, Allocation Schedule for Aggregate Form 943 Filers

- Form 944, Employer's Annual Federal Tax Return

- Form 944(sp), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (Spanish Version)

- Form 945, Annual Return of Withheld Federal Income Tax

- Form 945-A, Annual Record of Federal Tax Liability

Note:

Forms 944(PR) and 944-SS were obsolesced in 2012. Any form 944(PR) or 944-SS received is coded and renumbered to match current processing year requirements for Form 944(sp).

1. The following table illustrates the forms, program numbers, tax class and document codes:

| FORM YEAR/QUARTER PROGRAM NUMBER TAX CLASS and<brDOC. CODE |

| :-: :-: :-: :-: |

| 941 / 941(sp) 2026 and Later Revisions 11214 141 |

| 941 2022 2nd Qtr through 2023 4th Qtr 11204 141 |

| 941 2022 1st Qtr Revision 11202 141 |

| 941 2021 2nd Qtr Revision 11200 141 |

| 941 2021 1st Qtr Revision 11213 141 |

| 941 2020 3rd Qtr Revision 11212 141 |

| 941 2020 2nd Qtr Revision 11211 141 |

| 941 - 2024 and 2025 Revisions<br <br - 2017 through 2020 1st Qtr Revisions<br <br - 2013 and Prior Revisions 11210 141 |

| 941 2014 through 2016 Revisions 11209 141 |

| 941(PR) / 941-SS 2022 2nd Qtr through 2023 4th Qtr 11207 141 |

| 941(PR) / 941-SS 2022 1st Qtr Revision 11203 141 |

| 941(PR) / 941-SS 2021 2nd Qtr Revision 11201 141 |

| 941(PR) / 941-SS 2021 1st Qtr Revision 11223 141 |

| 941(PR) / 941-SS 2020 3rd Qtr Revision 11222 141 |

| 941(PR) / 941-SS 2020 2nd Qtr Revision 11221 141 |

| 941(PR) / 941-SS - 2024 and 2025 Revisions<br <br - 2017 through 2020 1st Qtr Revisions<br <br - 2013 and Prior Revisions 11220 141 |

| 941(PR) / 941-SS 2014 through 2016 Revisions 11219 141 |

| CT-1 2025 and Later Revisions 11305 711 |

| CT-1 2023 Revision 11304 711 |

| CT-1 2022 Revision 11303 711 |

| CT-1 2021 Revision 11302 711 |

| CT-1 2020 Revision 11301 711 |

| CT-1 - 2024 Revision<br <br - 2019 and Prior Revisions 11300 711 |

| 943 / 943(sp) 2025 and Later Revisions 11606 143 |

| 943 2023 Revision 11604 143 |

| 943 2022 Revision 11602 143 |

| 943 2021 Revision 11600 143 |

| 943 2020 Revision 11609 143 |

| 943 - 2024 Revision<br <br - 2017 through 2019 Revisions<br <br - 2013 and Prior Revisions 11608 143 |

| 943 2014 through 2016 Revisions 11611 143 |

| 943(PR) 2023 Revision 11605 143 |

| 943(PR) 2022 Revision 11603 143 |

| 943(PR) 2021 Revision 11601 143 |

| 943(PR) 2020 Revision 11618 143 |

| 943(PR) - 2024 Revisions<br <br - 2017 through 2019 Revisions<br <br - 2013 and Prior Revisions 11617 143 |

| 943(PR) 2014 through 2016 Revisions 11616 143 |

| 944 / 944(sp) 2025 and Later Revisions 11653 149 |

| 944 / 944(sp) 2023 Revision 11652 149 |

| 944 / 944(sp) 2022 Revision 11651 149 |

| 944 / 944(sp) 2021 Revision 11650 149 |

| 944 / 944(sp) 2020 Revision 11662 149 |

| 944 / 944(sp) - 2024 Revision<br <br - 2017 through 2019 Revisions<br <br - 2013 and Prior Revisions 11661 149 |

| 944 / 944(sp) 2014 through 2016 Revisions 11660 149 |

| 945 2025 and Later Revisions 11250 144 |

| 945 2024 and Prior Revisions 11260 144 |

1. IRM 3.24.38, ISRP System - BMF General Instructions, should be used when specific instruction is not given.

1. Original Entry

- Form 941, Form 941(sp), Form 941(PR), Form 941-SS, Form 943, Form 943(sp), Form 943(PR), Form 944, Form 944(sp), Form 945 - Sections 01, 03

- Form CT-1 - Sections 01, 03, 04

2. Key Verification

- Form 941, Form 941(sp), Form 941(PR), Form 941-SS, Form 943, Form 943(sp), Form 943(PR), Form 944, Form 944(sp), Form 945 - Section 01

- Form CT-1 - Sections 01, 03, 04

1. Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the transcription operation sheets by the presence of stars (★★★★★★). See IRM 3.24.38, ISRP System - BMF General Instructions, for procedures related to MUST ENTER fields.

1. The following exhibits represent specific data entry procedures.

Exhibit 3.24.13-1

Block Header Data Entry - Form 813 or Form 1332 for Original Input Documents and Form 3893 for Re-Entry Document Control (All Forms) (All Programs)

| Elem. No. Data Element Name Prompt Field Term. Instructions |

| --- --- --- --- --- |

(1)| Service Center

(SC)Block Control ABC |

(auto)| The screen displays the Alphanumeric Block Control

(ABC)entered in the Entry Operator

(EOP)Dialog Window. It cannot be changed. |

(2)| Block Document Locator Number

(DLN)| DLN |

(auto)| Enter the first 11 digits from:<br <br1. Form 813 — the "Block DLN" box.<br <br2. Form 1332 — the "Document Locator Number" box.<br <br3. Form 3893 — Box 2.<br <br Reminder:<brThe KV EOP verifies the DLN from the first document of the block. |

(3)| Batch Number BATCH <Enter Enter the batch number from:<br <br1. Form 813 or Form 1332 — the "Batch Control Number" box.<br <br2. Form 3893 — Box 3.<br <br Note:<brIf not present, enter the number from the batch transmittal sheet. |

(4)| Document Count COUNT <Enter Enter the document count from:<br <br1. Form 813 or Form 1332 — the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.<br <br2. Form 3893 — Box 4. |

(5)| Pre-journalized Credit Amount CR <Enter Enter the amount in dollars and cents from:<br <br1. Form 813 — shown as the "Total" or "Adjusted Total."<br <br2. Form 3893 — Box 5. |

(6)| Filling <Enter Press <Enter five times. |

(7)| Source Code SOURCE <Enter If the control document is Form 3893, enter from Box 11 as follows:<br <br1. R = "Reprocessable" box checked.<br <br2. N = "Reinput of Unpostable" box checked.<br <br3. 4 = "SC Reinput" (Service Code) box checked.<br <br <br <br Note:<br <br <br <brIf none of the boxes are checked, consult your supervisor to determine if a source code is needed.<br <br If any other control document, press <Enter. |

(8)| Year Digit YEAR <Enter If the control document is Form 3893, enter the digit from Box 12. If any other control document, press <Enter.<br This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" . |

(9)| Filling <Enter Press <Enter Only. |

(10)| Remittance Processing System

(RPS)Indicator RPS <Enter Enter a "2" if:<br <br1. "RPS" (Remittance Processing System) is edited or stamped in the upper center margin of Form 813 or Form 1332or"RRPS" (Residual Remittance Processing System) is in the header of Form 1332.<br <br2. Box 13 is checked on Form 3893. |

Exhibit 3.24.13-2

Section 01 - Form 941, Form 941(sp), Form 941(PR) and Form 941-SS (All Programs) (All Revisions)

| Elem. No. Data Element Name Prompt Field Term. Instructions |

| --- --- --- --- --- |

(1)| Section Number SECT: Section "01" is always generated. No entry is needed. |

(2)| DLN Serial Number SER <Enter - Enter the last two digits of the 13-digit DLN from the upper part of the form.<br <br- If the serial number generated by the system, verify that it matches the document being entered. |

(3)| Check Digit CD <Enter Press <Enter. |

(4)| Name Control NC <Enter Enter the Name Control.<br Refer to IRM 3.24.38.3.4.14.3, Determining the Name Control, for complete instructions. |

(5)| Employer Identification Number EIN Enter the EIN from the "Employer Identification Number (EIN)" boxes. |

(6)| Address Check ADDRESS CHECK? Enter "Y" or "N" as appropriate.<br Refer to IRM 3.24.38.3.4.5.1, Enhanced-Entity Index File (E-EIF) Check, for complete instructions. |

(7)| Street Key STREET KEY <Enter Enter the Street Key.<br Refer to IRM 3.24.38.3.4.5.1, Enhanced-Entity Index File (E-EIF) Check, for complete instructions. |

(8)| ZIP Key ZIP KEY <Enter Enter the ZIP Key.<br Refer to IRM 3.24.38.3.4.5.1, Enhanced-Entity Index File (E-EIF) Check, for complete instructions. |

(9)| Tax Period TAXPR <Enter<br ★★★★★★ Enter the Tax Period as:<br <br1. Edited above the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941(sp) and Form 941-SS / Form 941(PR)) box.<br <br2. Checked by the taxpayer in the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941(sp) and Form 941-SS / Form 941(PR)) box. Use the last two digits of the Form Year located in the upper left corner of the return

(YY)with the checked box as follows:<br <br <br <br1. For Reporting Quarter January through March, enter as YY03.<br <br2. For Reporting Quarter April through June, enter as YY06.<br <br3. For Reporting Quarter July through September, enter as YY09.<br <br4. For Reporting Quarter October through December, enter as YY12.<br <br3. If multiple boxes in the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941(sp) and Form 941-SS / Form 941(PR)) box are checked, and the Tax Period is not edited above the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941(sp) and Form 941-SS / Form 941(PR)) box, enter the earliest quarter checked.<br <br4. If Tax Period is missing or incomplete, process as current quarter. |

(10)| In-Care-of Name Line C/O NAME <Enter Enter the In-Care-of Name immediately following the % or C/O indicator on the document if present.<br Refer to IRM 3.24.38.3.4.14.7, In Care of Name, for complete instructions. |

(11)| Foreign Address FGN ADD <Enter Enter the Foreign Address information as shown or edited from the entity area.<br Refer to IRM 3.24.38.3.4.14.9, Foreign Address, for complete instructions.<br <br Note:<brOgden Submission Processing Center

(OSPC)only. |

(12)| Street Address ADD <Enter Enter the Street Address information as shown or edited from the Address box in the entity area.<br Refer to IRM 3.24.38.3.4.14.8, Street Address, for complete instructions.<br <br Caution:<brWhen entering a Foreign Address, enter the Foreign City, Province, and Postal Code in this field exactly as edited. |

(13)| City CITY <Enter Enter the City from the City box in the entity area or the Major City Code

(MCC)as appropriate.<br Refer to IRM 3.24.38.3.4.14.10, City, for complete instructions.<br <br Caution:<brWhen entering a Foreign Address, ONLY enter the Foreign Country Code in this field. |

(14)| State ST <Enter Enter the standard State abbreviation from the State box in the entity area. If a Major City Code is entered, this field is bypassed.<br Refer to IRM 3.24.38.3.4.14.11, State, for complete instructions.<br <br Caution:<brWhen entering a Foreign Address, enter a period (.) in this field. |

(15)| ZIP Code ZIP <Enter Enter the ZIP Code from the ZIP Code box in the entity area.<br Refer to IRM 3.24.38.3.4.14.12, ZIP Code, for complete instructions.<br <br Caution:<brWhen entering a Foreign Address, leave this field blank. Press <Enter to continue. |

(16)| Return Code RET CD <Enter For Form 941 only: If "95" or "96" is edited in the top right corner of Page 1 of the return, enter the edited "95" or "96" ; otherwise, press <Enter. |

Exhibit 3.24.13-3

Section 02 - Form 941 and Form 941(sp) (Program 11214) (2026 and Later Revisions)

| Elem. No. Data Element Name Prompt Field Term. Instructions |

| --- --- --- --- --- |

(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "02" . |

(2)| Computer Condition Code CCC <Enter Enter the edited, stamped or underlined code(s) from the space to the right of the phrase "You MUST complete all 3 pages of Form 941 and SIGN IT" /"TIENE que completar ambas páginas del Formulario 941 y FIRMARLO." |

(3)| Aggregate Return Indicator AGI CKBX <Enter Enter the numeric digit from the Aggregate Return Indicator as follows:<br <br1. Enter "1" - If Section 3504 Agent box is checked.<br <br2. Enter "2" - If Certified Professional Employer Organization

(CPEO)box is checked.<br <br3. Enter "3" - If Other Third Party box is checked. |

(4)| Schedule Indicator Code SIC <Enter Enter the edited digit from the right margin near the black title bar for Part 1.<br <br Note:<brIf "1" is entered, the document automatically ends after the input of Section 03.<br Note:<brIf Section 03 is not transcribed, end the document after Section 02.<br Reminder:<brIf Section 03 has no information to input, the following error message displays: " Missing Section(s):03 Error=== Required Section(s) Missing". Press <F7 to override message and end document. |

(5)| Received Date RDT <Enter Enter the date as stamped or edited on the face of the return.<br <br Note:<brIf the Received Date is handwritten, it DOES NOT have to have the word "Received."<br Caution:<brThe Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.<br See IRM 3.24.38.3.4.45.5, Date, IRS Received Date, Tax Year and Tax Period Fields for specific examples. |

(6)| ERS (Error Resolution System) Action Code ERS <Enter Enter the edited digits from the bottom left corner of Page 1. |

(7)| P/I Code P&I <Enter Enter the edited code from the right margin near Line 11. |

(8)| FTD Penalty FTDPEN <Enter Enter the edited amount to the right of the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941(sp) and Form 941-SS / Form 941(PR)) box. |

(9)| Schedule R Indicator SRI <Enter If present, enter the edited "R" from the right margin of Line 7. |

Exhibit 3.24.13-4

Section 02 - Form 941, Form 941(PR) and Form 941-SS (All Programs) (2025 and Prior Revisions)

| Elem. No. Data Element Name Prompt Field Term. Instructions |

| --- --- --- --- --- |

(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "02" . |

(3)| Schedule Indicator Code SIC <Enter Enter the edited digit from the right margin near the black title bar for Part 1.<br <br Note:<brIf "1" is entered, the document automatically ends after the input of Section 03.<br Note:<brIf Section 03 is not transcribed, end the document after Section 02.<br Reminder:<brIf Section 03 has no information to input, the following error message displays: " Missing Section(s):03 Error=== Required Section(s) Missing". Press <F7 to override message and end document. |

(4)| Received Date RDT <Enter Enter the date as stamped or edited on the face of the return.<br <br Note:<brIf the Received Date is handwritten, it DOES NOT have to have the word "Received."<br Caution:<brThe Fax and EEFAX Received Dates are NOT VALID as an IRS Received Date.<br See IRM 3.24.38.3.4.45.5, Date, IRS Received Date, Tax Year and Tax Period Fields for specific examples. |

(5)| ERS (Error Resolution System) Action Code ERS <Enter Enter the edited digits from the bottom left corner of Page 1. |

(6)| P/I Code P&I <Enter Enter the edited code from the right margin near Line 11. |

(7)| FTD Penalty FTDPEN <Enter Enter the edited amount to the right of the "Report for this Quarter.../Informe para este trimestre..." (Form 941 / Form 941(sp) and Form 941-SS / Form 941(PR)) box. |

(8)| Schedule R Indicator SRI <Enter If present, enter the edited "R" from the right margin of Line 7. |

Exhibit 3.24.13-5

Section 03 - Form 941 and Form 941(sp)(Program 11214) (2026 and Later Revisions)

| Elem. No. Data Element Name Prompt Field Term. Instructions |

| --- --- --- --- --- |

(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |

(2)| Remittance Amount RMT <Enter This is a MUST ENTER field if the "CR" prompt (Element 5, Pre-journalized Credit Amount) contains an entry.<br <br1. Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br <br2. If no amount is edited or the edited amount is illegible, check the Form 813 control document for the correct amount. |

(3)| Number of Employees LN1 <Enter Enter the number of employees from Line 1.<br <br- If number is not numeric, input as numeric ("two" input as "2" ).<br <br- If number is larger than seven numerics, leave blank.<br <br- If number is in dollars and cents (123.00), leave blank.<br <br- If the number is followed by a comma, in the wrong position, leave blank. (1, 2, 3 would be left blank but 1,000 would be input as 1000).<br <br- If number is illegible refer to IRM 3.24.38.3.4.7, Illegible Data, for complete instructions. |

(4)| Total Wages/Tips plus Other Compensation LN2 <Enter Enter the amount from Line 2. |

(5)| Total Income Tax Withheld LN3 <Enter Enter the amount from Line 3. |

(6)| Line 4 Check Box 4CKBX <Enter Enter a "1" if the box is checked; otherwise, press <Enter. |

(7)| Taxable Social Security Wages L5A <Enter Enter the amount from Line 5a, column 1. |

(8)| Taxable Social Security Tips L5B <Enter Enter the amount from Line 5b, column 1. |

(9)| Taxable Medicare Wages and Tips L5C <Enter Enter the amount from Line 5c, column 1. |

(10)| Additional Taxable Medicare Wages and Tips L5D <Enter Enter the amount from Line 5d, column 1. |

(11)| Total Social Security and Medicare Taxes L5E <Enter Enter the amount from Line 5e. |

(12)| Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter Enter the amount from Line 5f. |

(13)| Total Taxes Before Adjustments LN6 <Enter<br Minus <- Enter the amount from Line 6. |

(14)| Adjustment to Fractions of Cents LN7 <Enter<br Minus <- Enter the amount from Line 7. |

(15)| Adjustment to Sick Pay LN8 <Enter<br Minus <- Enter the amount from Line 8. |

(16)| Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter<br Minus <- Enter the amount from Line 9. |

(17)| Qualified Small Business Payroll Tax Credit for Increasing Research Activities L11 <Enter Enter the amount from Line 11. |

(18)| Total Taxes after Adjustments L12 <Enter Enter the amount from Line 12. |

(19)| Total Deposits L13 <Enter Enter the amount from Line 13. |

(20)| Balance Due / Overpayment 14/15A <Enter<br Minus <-<br ★★★★★★ Enter the amount from Line 14 or Line 15a as follows:<br <br1. If the amount in Line 14 is the same as the Remittance amount, enter a "0"

(zero)and press <Enter.<br <br2. If the amount in Line 14 is different from the Remittance amount, enter the amount from Line 14 and press <Enter.<br <br3. If there is no entry in Line 14, enter the amount from Line 15a and press <- (Minus). |

(21)| Refund Indicator RI <Enter Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter. |

(22)| Routing Transit Number

(RTN)| 15C <Enter Enter up to 9 digits of the RTN from Line 15c.<br <br1. Ignore excess digits, alphas, blanks, or special characters shown.<br <br2. Press <Enter if:<br <br <br <br - both Line 15c and Line 15e is blank.<br <br - an illegible character is present in either Line 15c or Line 15e.<br <br - one or more numbers have been altered, white-out, or marked through in either Line 15c or Line 15e.<br <br - one or more numbers have been written over to CHANGE an existing entry in either the Line 15c or Line 15e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |

(23)| Type of Depositor Account 15D <Enter Enter the "S" or "C" that represents the box marked for Savings or Checking from line 15d.<br <br1. If both boxes are marked, press <Enter.<br <br2. If neither box is marked, press <Enter.<br <br3. If Line 15d is marked and Line 15c AND Line 15e are blank, press <Enter.<br <br Note:<brWhen <Enter is pressed, the system generates a "C". |

(24)| Depositor Account Number

(DAN)| 15E <Enter<br ★★★★★★<brThis is a MUST ENTER field if "Line 15c or Line 15d" contain an entry. Enter the alpha/numeric Depositor Account Number from Line 15e.<br <br1. Only alphas, numerics, and hyphens (-) are valid.<br <br2. Enter hyphens (-) where shown.<br <br3. Ignore any blanks or other special characters shown.<br <br4. Enter a single period and press <Enter if:<br <br <br <br - Line 15e is not present and there is data in Line 15b and Line 15c.<br <br - an illegible character is present in either Line 15c or Line 15e.<br <br - one or more characters have been altered, white-out, or marked through in either Line 15c or Line 15e.<br <br - one or more characters have been written over to CHANGE an existing entry in either Line 15c or Line 15d.<br <br5. If more than 17 characters, enter a pound sign () in the last position of Line 15e.<br <br Note:<brSee IRM 3.24.38.3.4.14.22 for specific examples. |

(25)| DAN For Verification 15E <Enter<br ★★★★★★<brThis is a MUST ENTER field if "Line 15e" contains data. Enter Line 15e again for verification.<br <br1. If entry does not match Element (24), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field.<br <br2. "DAN MIS-MATCH" error message will be displayed until both Line 15e

(DAN)fields agree. |

(26)| Tax Liability Month 1 16-1 <Enter Enter the amount from the "Month 1 / Mes 1" box for Line 16 in Part 2.<br <br Note:<brIf the Schedule Indicator Code edited on Page 1 of the return is "1" , the system automatically skips prompts "16-1" , "16-2" and "16-3" and goes to prompt "CKBX" .<br Reminder:<brIf asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited. |

(27)| Tax Liability Month 2 16-2 <Enter Enter the amount from the "Month 2 / Mes 2" box for Line 16 in Part 2.<br <br Note:<brIf the Schedule Indicator Code edited on Page 1 of the return is "1" , the system automatically skips prompts "16-1" , "16-2" and "16-3" and goes to prompt "CKBX" .<br Reminder:<brIf asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited. |

(28)| Tax Liability Month 3 16-3 <Enter Enter the amount from the "Month 3 / Mes 3" box for Line 16 in Part 2.<br <br Note:<brIf the Schedule Indicator Code edited on Page 1 of the return is "1" , the system automatically skips prompts "16-1" , "16-2" and "16-3" and goes to prompt "CKBX" .<br Reminder:<brIf asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited. |

(29)| Third-Party Designee Check Box CKBX <Enter Enter a "1" if only the "Yes / Sí" box in Part 4 is checked otherwise, press <Enter. |

(30)| Third-Party Designee's ID Number ID <Enter Enter the Third-Party Designee's PIN number.<br Refer to IRM 3.24.38.3.4.14.19, Third Party Designee ID Number, for complete instructions. |

(31)| Preparer's PTIN PTIN <Enter Enter the Preparer's PTIN.<br Refer to IRM 3.24.38.3.4.14.20, Preparer's SSN, Firm's EIN and Preparer's TIN, for complete instructions.<br <br Note:<brIf information appears other than in the designated box (for example: stamped information), enter the information. |

(32)| Preparer's EIN PEIN <Enter Enter the Preparer's EIN.<br Refer to IRM 3.24.38.3.4.14.20, Preparer's SSN, Firm's EIN and Preparer's TIN, for complete instructions.<br <br Note:<brIf information appears other than in the designated box (for example: stamped information), enter the information. |

(33)| Preparer's Telephone Number TEL <Enter Enter the Preparer's telephone number.<br <br1. If the number has 11 digits and the first digit is 1, skip the first digit and input the remaining 10 digits.<br <br2. For all other 11-digit numbers, numbers with more or less than 10 digits, or illegible numbers; press <Enter.<br <br Refer to IRM 3.24.38.3.4.14.21, Telephone Numbers, for complete instructions.<br <br Note:<brIf information appears other than in the designated box (for example: stamped information), enter the information. |

Exhibit 3.24.13-6

Section 03 - Form 941, Form 941(PR) and Form 941-SS (Programs 11204 and 11207) (2022 2nd Quarter

(Qtr)through 2023 4th Qtr Revisions)

| Elem. No. Data Element Name Prompt Field Term. Instructions |

| --- --- --- --- --- |

(1)| Section Number SECT: <Enter Press <Enter if already present on the screen; otherwise, enter "03" . |

(2)| Remittance Amount RMT <Enter This is a MUST ENTER field if a Pre-journalized Credit Amount (prompt "CR" ) was entered in the Block Header.<br <br1. Enter the green rockered amount from the balance due area of the return or from an attached cash register receipt.<br <br2. If no amount is edited or the edited amount is illegible, check the Form 813 control document for the correct amount. |

(3)| Number of Employees LN1 <Enter Enter the number of employees from Line 1.<br <br1. If number is not numeric, input as numeric "two" input as "2" .<br <br2. If number is larger than seven numerics, leave blank.<br <br3. If number is in dollars and cents (123.00), leave blank.<br <br4. If the number is followed by a comma, in the wrong position, leave blank. (1, 2, 3 would be left blank but 1,000 would be input as 1000).<br <br5. If number is illegible refer to IRM 3.24.38.3.4.7, Illegible Data, for complete instructions. |

(4)| Total Wages/Tips plus Other Compensation LN2 <Enter Enter the amount from Line 2.<br <br Note:<brThis field only prompts for Form 941. |

(5)| Total Income Tax Withheld LN3 <Enter Enter the amount from Line 3.<br <br Note:<brThis field only prompts for Form 941. |

(6)| Line 4 Check Box 4CKBX <Enter Enter a "1" if the box is checked; otherwise, press <Enter. |

(7)| Taxable Social Security Wages L5A <Enter Enter the amount from Line 5a, column 1. |

(8)| Qual. Sick Leave Wages L5AI <Enter Enter the amount from Line 5a(i), column 1. |

(9)| Qual. Family Leave Wages L5AII <Enter Enter the amount from Line 5a(ii), column 1. |

(10)| Taxable Social Security Tips L5B <Enter Enter the amount from Line 5b, column 1. |

(11)| Taxable Medicare Wages and Tips L5C <Enter Enter the amount from Line 5c, column 1. |

(12)| Additional Taxable Medicare Wages and Tips L5D <Enter Enter the amount from Line 5d, column 1. |

(13)| Total Social Security and Medicare Taxes L5E <Enter Enter the amount from Line 5e. |

(14)| Section 3121(q) Notice of Demand-Tax Due on Unreported Tips L5F <Enter Enter the amount from Line 5f. |

(15)| Total Taxes Before Adjustments LN6 <Enter<br Minus <- Enter the amount from Line 6. |

(16)| Adjustment to Fractions of Cents LN7 <Enter<br Minus <- Enter the amount from Line 7. |

(17)| Adjustment to Sick Pay LN8 <Enter<br Minus <- Enter the amount from Line 8. |

(18)| Adjustment to Current Quarter's Tips and Group-Term Life Insurance LN9 <Enter<br Minus <- Enter the amount from Line 9. |

(19)| Qualified Small Business Payroll Tax Credit for Increasing Research Activities L11A <Enter Enter the amount from Line 11a. |

(20)| Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages Taken Before April 1, 2021 L11B <Enter Enter the amount from Line 11b. |

(21)| Nonrefundable Portion of Credit for Qualified Sick and Family Leave Wages Taken After March 31, 2021, and before October 1, 2021 L11D <Enter Enter the amount from Line 11d. |

(22)| Total Taxes after Adjustments and Nonrefundable Credits L12 <Enter Enter the amount from Line 12. |

(23)| Total Deposits L13A <Enter Enter the amount from Line 13a. |

(24)| Refundable Portion of Credit for Qualified Sick and Family Leave Wages Taken Before April 1, 2021 L13C <Enter Enter the amount from Line 13c. |

(25)| Refundable Portion of Credit for Qualified Sick and Family Leave Wages Taken After March 31, 2021, and before October 1, 2021 L13E <Enter Enter the amount from Line 13e. |

(26)| Balance Due / Overpayment 14/15 <Enter<br Minus <-<br ★★★★★★ Enter the amount from Line 14 or Line 15 as follows:<br <br1. If the amount in Line 14 is the same as the Remittance amount, enter a "0"

(27)| Refund Indicator RI <Enter Enter a "2" if ONLY the "Send a Refund / Envie un reembolso" box is checked; otherwise, press <Enter. |

(28)| Tax Liability Month 1 16-1 <Enter Enter the amount from the "Month 1 / Mes 1" box for Line 16 in Part 2.<br <br Note:<brIf the Schedule Indicator Code edited on Page 1 of the return is "1" , the system automatically skips prompts "16-1" , "16-2" and "16-3" and goes to prompt "CKBX" .<br Reminder:<brIf asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited. |

(29)| Tax Liability Month 2 16-2 <Enter Enter the amount from the "Month 2 / Mes 2" box or Line 16 in Part 2.<br <br Note:<brIf the Schedule Indicator Code edited on Page 1 of the return is "1" , the system automatically skips prompts "16-1" , "16-2" and "16-3" and goes to prompt "CKBX" .<br Reminder:<brIf asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited. |

(30)| Tax Liability Month 3 16-3 <Enter Enter the amount from the "Month 3 / Mes 3" box or Line 16 in Part 2.<br <br Note:<brIf the Schedule Indicator Code edited on Page 1 of the return is "1" , the system automatically skips prompts "16-1" , "16-2" and "16-3" and goes to prompt "CKBX" .<br Reminder:<brIf asterisks appear in the monthly liability boxes, enter the data for prompts "16-1" , "16-2" and "16-3" from Schedule B or an attachment if edited. |

(31)| Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages Taken Before April 1, 2021 L19 <Enter Enter the amount from Line 19. |

(32)| Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages taken before April 1, 2021 L20 <Enter Enter the amount from Line 20. |

(33)| Qualified Sick Leave Wages Taken After March 31, 2021, and before October 1, 2021 L23 <Enter Enter the amount from Line 23. |

(34)| Qualified Health Plan Expenses Allocable to Qualified Sick Leave Wages on Line 23 L24 <Enter Enter the amount from Line 24. |

(35)| Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Sick Leave Wages on Line 23 L25 <Enter Enter the amount from Line 25. |

(36)| Qualified Family Leave Wages Taken After March 31, 2021, and before October 1, 2021 L26 <Enter Enter the amount from Line 26. |

(37)| Qualified Health Plan Expenses Allocable to Qualified Family Leave Wages on Line 26 L27 <Enter Enter the amount from Line 27. |

(38)| Amounts Under Certain Collectively Bargained Agreements Allocable to Qualified Family Leave Wages on Line 26 L28 <Enter Enter the amount from Line 28. |

(39)| Third-Party Designee Check Box CKBX <Enter Enter a "1" if only the "Yes / Sí" box in Part 4 is checked; otherwise, press <Enter. |

(40)| Third-Party Designee's ID Number ID <Enter Enter the Third-Party Designee's PIN number.<br Refer to IRM 3.24.38.3.4.14.19, Third Party Designee ID Number, for complete instructions. |

(41)| Preparer's PTIN PTIN <Enter Enter the Preparer's PTIN.<br Refer to IRM 3.24.38.3.4.14.20, Preparer's SSN, Firm's EIN and Preparer's TIN, for complete instructions.<br <br Note:<brIf information appears other than in the designated box (for example: stamped information), enter the information. |

(42)| Preparer's EIN PEIN <Enter Enter the Preparer's EIN.<br Refer to IRM 3.24.38.3.4.14.20, Preparer's SSN, Firm's EIN and Preparer's TIN, for complete instructions.<br <br Note:<brIf information appears other than in the designated box (for example: stamped information), enter the information. |

(43)| Preparer's Telephone Number TEL <Enter Enter the Preparer's telephone number.<br <br1. If the number has 11 digits and the first digit is 1, skip the first digit and input the remaining 10 digits.<br <br2. For all other 11-digit numbers, numbers with more or less than 10 digits, or illegible numbers; press <Enter.<br <br Refer to IRM 3.24.38.3.4.14.21, Telephone Numbers, for complete instructions.<br <br Note:<brIf information appears other than in the designated box (for example: stamped information), enter the information. |

Exhibit 3.24.13-7

Section 03 - Form 941, Form 941(PR) and Form 941-SS (Programs 11202 and 11203) (2022 1st Qtr Revision)