IRC § 6672 Form 941 Trust Fund Splitter & Payment Designation Simulator

Form 941 Trust Fund vs. Non-Trust-Fund Splitter & Rev. Proc. 2002-26 Allocation

Separates quarterly Form 941 employment balances into the non-trust-fund corporate portion (employer FICA match + FUTA + penalties) and the statutory trust-fund portion (employee income tax withheld + employee FICA withheld under IRC § 6672).

• Total Corporate Form 941 Balance: $291,100 (Non-Trust-Fund: $114,800 · Statutory Trust Fund: $176,300)
• Baseline IRC § 6672 Trust Fund Exposure Before Check: $161,300
• Scenario A — Undesignated / Involuntary Allocation (IRM 5.7.7): Applies $75,000 to Non-Trust-Fund first · Remaining § 6672 Trust Fund Balance: $161,300
• Scenario B — Voluntary Payment Designated to Trust Fund (Rev. Proc. 2002-26): Applies $75,000 directly to Trust Fund · Remaining § 6672 Trust Fund Balance: $86,300
• Trust Fund Reduction Delta from Explicit Designation: $75,000