Form 941 - Lines 5a Column 1, and 5c Column 1 Missing EntriesPicture of Form 941 Revision March 2025 with Lines 5a Column 1, and 5c Column 1 edited using the entries on Lines 5a Column 2 and 5c Column 2 and divide the tax amount by the sum of the Social Security tax rate (.124 for year 2014) and Medicare rate (.029).