IRS Rev. Proc.: General Rules for Employment Tax Forms and Related Schedules (IRC §3402)

General rules and specifications for substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974, the IRS provided June 2. The procedure provides general rules and specifications from the IRS for paper and computer-generated substitutes for such forms. Significant changes were made to Form 941 and Schedule R (Form 941) under the American Rescue Plan Act of 2021, the IRS noted. The form ID codes on pages 1 through 3 of Form 941 and both pages of Schedule R have changed, the IRS continued. [Rev. Proc. 2021-22, 2021-26 I.R.B. 1231 (June 28, ...