File Form 941-X — Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund

Correct a Form 941 you already filed. Each line takes the corrected total (column 1), what you originally reported (column 2), and the difference (column 3); the tax lines also take the tax that difference produces (column 4).

Filing a quarter for the first time? That is Form 941.

$2 per filing — $1.50 each (filings 101–200), $1 each (filings 201+) once you file that many with us in a year (a person reviews and files every return, which keeps out spam and fraudulent returns). We e-file Form 941-X directly with the IRS.

The return being corrected

Return

Quarter corrected

Calendar year of that quarter

Date you discovered the errors (YYYY-MM-DD)

Third-party payer

Employer (filer)

EIN

Name control (optional)

Legal business name

Business name line 2

Trade name / DBA

In care of

Street address

Street address line 2

City

State

ZIP

Signature

Practitioner PIN (an ERO signs with the taxpayer — Form 8879-EMP)Reporting Agent PIN, 5 digits (an agent signs under a Form 8655 authorization)Form 8453-EMP (the taxpayer signs on paper; we attach the scan)

Signer name

Signer title

Taxpayer PIN (5 digits, optional)

Choose any five digits (not all zeros) as your signature on the return. Leave it blank and you'll authorize us to enter one for you — either way you review and sign Form 8879-EMP before anything is filed.

A reporting agent files this return for the employer (Form 8655)

Attach Form 8822-B — the business address or responsible party has changed

The 94x e-file package has no XML for Form 8822-B, only a box saying one is attached. We prepare the form — the address above is the new one — and transmit the PDF with this return.

Allow a third-party designee to discuss this return with the IRS

A paid preparer completed this return

Part 1 — Which process are you using?

1. Adjustment process. Correct underreported tax, or overreported tax you want applied as a credit to the quarter you file this in.2. Claim process. Correct overreported tax only, and ask for a refund or abatement.

Part 2 — Certifications

3. I filed or will file the required Forms W-2 (or W-2c) with the SSA

The IRS will not accept a Form 941-X without this certification.

4. Which of these applies to the overreported amounts? (Leave unselected if you are only correcting underreported tax.)

None of these4a — I repaid or reimbursed each affected employee for the overcollected tax4b — The adjustment corrects only the employer share of tax4c — The adjustment corrects federal income tax, social security tax, or Medicare tax I did not withhold

Part 3 — The corrections

Fill in only the lines you are correcting. Column 3 is column 1 less column 2; a negative number is an overreported amount. Lines 6, 7, 14 and 15 have no column 4 — for those the IRS treats column 3 as the tax correction.

6. Wages, tips, and other compensation

1. Corrected total

2. Originally reported

3. Difference

7. Federal income tax withheld from wages, tips, and other compensation

1. Corrected total

2. Originally reported

3. Difference

8. Taxable social security wages

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

11. Taxable social security tips

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

12. Taxable Medicare wages and tips

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

13. Taxable wages and tips subject to Additional Medicare Tax withholding

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

14. Section 3121(q) Notice and Demand — tax due on unreported tips

1. Corrected total

2. Originally reported

3. Difference

15. Tax adjustments (fractions of cents, sick pay, tips and group-term life)

1. Corrected total

2. Originally reported

3. Difference

16. Qualified small business payroll tax credit for increasing research activities

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

19. Special additions to wages for federal income tax

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

20. Special additions to wages for social security taxes

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

21. Special additions to wages for Medicare taxes

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

22. Special additions to wages for Additional Medicare Tax

1. Corrected total

2. Originally reported

3. Difference

4. Tax correction

23. Combined tax correction (column 4)

27. Total (column 4)

Part 4 — Explain your corrections

41. Some corrected lines include both underreported and overreported amounts42. The corrections involve reclassified workers

43. Explain what happened, which lines it affected, and how you figured the corrections