About Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form 8974

The purpose of Revenue Procedure 2018-24 is to provide general rules and specifications from the IRS for paper and computer-generated substitutes for:

• Form 941, Employer's QUARTERLY Federal Tax Return.
• Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors.
• Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations.
• Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers.
• Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities.

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