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A 941 Form
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Employer Information
Part 1: Answer these questions for this quarter.
Part 2: Tell us about your deposit schedule and tax liability for this quarter
Part 3: Tell us about your business. If a question does NOT apply to your business, leave it blank.
Part 4: May we speak with your third-party designee?
Part 5: Sign here. You MUST complete all three pages of Form 941 and SIGN it
941-V: Payment Voucher
Email Information
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What Is Form 941?
IRS Form 941, the Employer's Quarterly Federal Tax Return, is a federal tax form used by employers to report income tax, Social Security tax, and Medicare tax withheld from employees’ wages. It also reports the employer’s share of Social Security and Medicare taxes.
Who Is Required to File Form 941?
The IRS requires employers that withhold federal income tax from employee wages to file Form 941 every quarter.
Once you begin filing, you must continue to submit the form each quarter, even if no wages were paid during a particular period, unless you qualify for an exception or have filed a final return to close your account.
Are There Any Exceptions to Filing Form 941?
In general, if you pay wages to an employee or employees, you must file an IRS Form 941 quarterly. However, there are a few exceptions to the requirement to file.
You are not required to file Form 941 quarterly if you:
- Employ only household employees: Instead, file Schedule H (Household Employment Taxes) with Form 1040.
- Employ only farm workers: Instead, file Form 943 (Employer’s Annual Federal Tax Return for Agricultural Employees).
- Are you a seasonal employer with no tax liability during a given quarter? Be sure to check the box on line 18 of Form 941 in the quarters you do file to inform the IRS that you will not file every quarter.
- Have received written notification from the IRS instructing you to file Form 944 annually instead.
What Details Must Be Reported on Form 941?
Employers use Form 941 to report wages and tips paid to employees, federal income tax withheld, and both the employer’s and employee’s portions of Social Security and Medicare taxes to the IRS.
Other information reported on Form 941 includes:
- Additional Medicare tax withheld from employees' wages, if applicable.
- Adjustments for the current quarter to Social Security and Medicare taxes, such as corrections for rounding (fractions of cents), and adjustments related to sick pay, tips, and group-term life insurance.
- The Qualified Small Business Payroll Tax Credit for increasing research activities allows eligible employers to claim up to $250,000 annually against the employer’s share of Social Security tax
What Are the Steps to Complete Form 941?
The top section of IRS Form 941 is used to identify your business. To complete this section, you must provide a valid Employer Identification Number (EIN) issued by the IRS. Enter the legal business name associated with the EIN in the “Name” field, and if applicable, enter your Doing Business As (DBA) name in the “Trade Name” field. Then, fill in your business address and check the box corresponding to the correct calendar quarter in the section labeled “Report for this Quarter of 20XX.”
You can use your payroll software or payroll records to complete the following lines in Part 1 of Form 941:
- Line 1 : Enter the number of employees who received wages, tips, or other compensation during the quarter.
- Line 2 : Report total wages, tips, and other compensation paid in the quarter.
- Line 3 : Enter the total federal income tax withheld from those wages, tips, and compensation.
- Line 4 : Check this box only if none of the wages, tips, or compensation are subject to Social Security or Medicare taxes.
Social Security and Medicare Taxes:
- Line 5 : Total taxable Social Security wages.
- Line 5a(i) : Qualified sick leave wages (for leave taken after March 31, 2021, and before October 1, 2021).
- Line 5a(ii) : Qualified family leave wages (for leave taken after March 31, 2020, and before April 1, 2021).
- Line 5b : Total taxable Social Security tips.
- Line 5c : Total taxable Medicare wages and tips.
- Line 5e : Add the second column amounts from lines 5a through 5d.
- Line 5f : Complete only if you received a Section 3121(q) Notice and Demand from the IRS for unreported tips.
Adjustments and Total Taxes:
- Line 6 : Add lines 3, 5e, and 5f (if applicable) to calculate total taxes before adjustments.
- Line 7 : Adjustment for rounding errors (fractions of cents).
- Line 8 : Adjustment for sick pay.
- Line 9 : Adjustment for tips and group-term life insurance.
- Line 10 : Total taxes after adjustments (sum of lines 6 through 9).
Tax Credits and Deposits:
- Lines 11a–11g : Enter applicable nonrefundable credits, such as credits for qualified sick/family leave wages, COBRA premium assistance, and the Qualified Small Business Payroll Tax Credit.
- Lines 12 : Subtract nonrefundable credits from line 10 to get your total taxes after adjustments and nonrefundable credits.
- Lines 13a–13f : Report your total tax deposits for the quarter, including any refundable credits.
- Lines 13g : Total deposits and refundable credits (sum of lines 13a through 13f).
- Lines 14 : If line 12 is more than line 13g, enter the balance due.
- Lines 15 : If line 13g is more than line 12, enter the overpayment amount and select whether to apply it to the next return or request a refund.
What Is the Filing Deadline for Form 941?
Form 941 must be filed quarterly. The due date is the last day of the month following the end of each calendar quarter:
- 1st Quarter (January – March): Due by April 30
- Lines 12 : Subtract nonrefundable credits from line 10 to get your total taxes after adjustments and nonrefundable credits.
- 2nd Quarter (April – June): Due by July 31
- 3rd Quarter (July – September): Due by October 31
- 4th Quarter (October – December): Due by January 31
Employers should ensure timely filing to avoid penalties and interest.
If a Form 941 filing due date falls on a weekend or federal holiday, the deadline is extended to the next business day. Employers who have made full and timely deposits of all required taxes for the quarter are eligible for an extended filing deadline until the 10th day of the second month following the end of the quarter. Additionally, if the form is mailed and postmarked by the due date, it is considered timely filed, even if it arrives after the deadline.
Where Should Form 941 Be Submitted?
The IRS strongly encourages e-filing Form 941 whenever possible. You can e-file directly through the IRS website, and this option is generally available even if you are using tax preparation software or working with a tax professional.
If you choose to file a paper copy by mail, the mailing address depends on:
- The state where your business is located, and
- Whether you are including a tax payment with the form.
Refer to the official IRS instructions for the correct address based on your filing situation.
How Can I Request to Use Form 944 Instead of Form 941?
If you expect your total employment taxes for the year to be $1,000 or less, you may be eligible to file IRS Form 944, Employer’s ANNUAL Federal Tax Return, instead of the quarterly Form 941.
To request this change:
- Call the IRS at 800-829-4933 between January 1 and April 1, or
- Send a written request postmarked by the U.S. Postal Service between January 1 and March 15.
Be sure to wait for IRS approval before switching to Form 944.
I Need To Deposit The Federal Income Tax Withheld.
You are required to deposit federal income tax withheld if your total taxes, after adjustments and nonrefundable credits, are $2,500 or more for the current or any prior quarter.
Suppose your total taxes after adjustments and nonrefundable credits are less than $2,500, and you did not trigger a $100,000 next-day deposit obligation during the quarter. In that case, you are not required to make deposits. Instead, you may pay the full tax liability when you file your return.
When Are Employment Taxes Due for Deposit?
The IRS classifies employers as either monthly or semiweekly schedule depositors for employment tax purposes. Your deposit schedule is not based on your payroll frequency, but rather on the total employment taxes you reported during the lookback period, the previous four quarters.
This classification determines how often you are required to deposit federal income tax withheld and employer/employee portions of Social Security and Medicare taxes.
Monthly Depositor
If your total employment taxes for the four-quarter lookback period were $50,000 or less, you are classified
as a monthly depositor.
Semiweekly Depositor
If your total was more than $50,000, you are classified as a semiweekly depositor.
How Do I Handle Underpayment Of Tax on Tips?
If you do not have sufficient employee funds available to withhold the required taxes by the 10th of the month following the month you received a tip report, you are not required to collect the unpaid portion.
However, you must still:
Report the full amount of tips on:
- Line 5b – Taxable Social Security tips
- Line 5c – Taxable Medicare wages & tips
- Line 5d – Taxable wages & tips subject to Additional Medicare Tax (if applicable)
Report the uncollected employee share of Social Security and Medicare taxes as a negative adjustment on Line 9 of Form 941.