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. Current revision Publication 4436 PDF Recent developments None at this time. Other items you may find useful All Revisions for Publication 4436 About Publication 1167, General Rules and Specifications for Substitute Forms and Schedules About Publication 15, (Circular E), Employer's Tax Guide Other Current Products Related About Form 941, Employer's Quarterly Federal Tax Return About Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities