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About Form 941, Employer's Quarterly Federal Tax Return | Internal Revenue Service
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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li class="active"><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446" class="is-active" aria-current="page">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a 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</div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/53446" class="en is-active" aria-current="page"><a href="/forms-pubs/about-form-941" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/53446" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/53446" class="es"><a href="/es/forms-pubs/about-form-941" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/53446">Español</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In Forms and Instructions</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/forms-instructions" title="Current year" id="term-18551" rel="child" lang="en" xml:lang="en" hreflang="en">Current year</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/prior-year" title="Prior year" id="term-18566" rel="child" lang="en" xml:lang="en" hreflang="en">Prior year</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/accessible-irs-tax-products" title="Accessible" id="term-18546" rel="child" lang="en" xml:lang="en" hreflang="en">Accessible</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/ebook" title="eBooks" id="term-18556" rel="child" lang="en" xml:lang="en" hreflang="en">eBooks</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/browser-friendly" title="Browser-friendly forms and publications" id="term-22221" rel="child" lang="en" xml:lang="en" hreflang="en">Browser-friendly forms and publications</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/mobile-friendly-forms" title="Mobile-friendly forms" id="term-29421" rel="child" lang="en" xml:lang="en" hreflang="en">Mobile-friendly forms</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/changes-to-current-forms-publications" title="Post release changes to forms" id="term-18561" rel="child" lang="en" xml:lang="en" hreflang="en">Post release changes to forms</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/order-products" title="Order forms and publications" id="term-22206" rel="child" lang="en" xml:lang="en" hreflang="en">Order forms and publications</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/more-information" title="Help with forms and instructions" id="term-22226" rel="child" lang="en" xml:lang="en" hreflang="en">Help with forms and instructions</a> </li> <li class="level-2" data-indent-level="2"> <a href="/forms-pubs/comment-on-tax-forms-and-publications" title="Comment on tax forms and publications" id="term-28036" rel="child" lang="en" xml:lang="en" hreflang="en">Comment on tax forms and publications</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/forms-pubs/about-form-941" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Employers use Form 941 to:</p> <ul> <li>Report income taxes, Social Security tax, or Medicare tax withheld from employee's paychecks.</li> <li>Pay the employer's portion of Social Security or Medicare tax.</li> </ul> <hr> <h2>Current revision</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b31f9b4b-302f-462f-8286-ed9bf0c381e5" href="https://www.irs.gov/pub/irs-pdf/f941.pdf" title="0324 Form 941 (PDF)">Form 941 <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-a11y-ignore="aLinksAreSeparatedByPrintableCharacters" data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4faeccba-7061-4c01-bdd8-30c1406a7bab" href="/instructions/i941" title="Instructions for Form 941 (03/2024) ">Instructions for Form 941</a> (<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f1a40f51-0f63-4d06-9153-f277845196cf" href="https://www.irs.gov/pub/irs-pdf/i941.pdf" title="0324 Inst 941 (PDF)">Print version <span class="link-label label-file label-file-pdf">PDF</span></a>)</p> </div> <hr> <h2>Recent developments</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d4fcaea4-fd94-416f-9c03-fefb946bb553" href="/forms-pubs/certain-forms-instructions-and-publications-used-by-taxpayers-in-puerto-rico-have-been-replaced" title="Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced"><u>Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced</u></a> -- 14-MAR-2024</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c7a88036-c44d-4e31-a900-0e17373a236f" href="/irb/2021-34_IRB#REV-PROC-2021-33" title="Internal Revenue Bulletin: 2021-34">Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c7a88036-c44d-4e31-a900-0e17373a236f" href="/irb/2021-34_IRB#NOT-2021-49" title="Internal Revenue Bulletin: 2021-34">Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="03bac16a-4f9f-4a15-80d3-7e16067165ca" href="/irb/2021-33_irb#NOT-2021-46" title="Internal Revenue Bulletin: 2021-33">Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ad6a8052-1858-4d7a-82ef-b7db1b5f8068" href="/irb/2021-23_IRB#NOT-2021-31" title="Internal Revenue Bulletin: 2021-23">Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021</a></p> </div> <hr> <h2>Schedules</h2> <div class="accordion-list" data-fix-id="accordion1712079029957_259381"> <div class="table-responsive"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1712079029957_259381" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712079029959_937594" id="Collapsible1712079029959_937594"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1712079029959_937594" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1712079029959_937594" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1712079029959_937594" role="button">Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors</a></h4> </div> <div aria-labelledby="headingCollapsible1712079029959_937594" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1712079029959_937594" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><a id="sched-b" name="sched-b"></a>File Schedule B (Form 941) if you are a semiweekly schedule depositor. You are a semiweekly depositor if you:</p> <ul> <li>Reported more than $50,000 of employment taxes in the lookback period.</li> <li>Accumulated a tax liability of $100,000 or more on any given day in the current or prior calendar year.</li> </ul> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8a9743ca-fef0-4b0f-b6d3-d6cc574b4340" href="https://www.irs.gov/pub/irs-pdf/f941sb.pdf" title="0324 Form 941 (Schedule B) (PDF)">Schedule B (Form 941) <span class="link-label label-file label-file-pdf">PDF</span></a> <br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="cd2f953d-80b1-4d8f-822c-cc42e49c3915" href="https://www.irs.gov/pub/irs-pdf/i941sb.pdf" title="0324 Inst 941 (Schedule B) (PDF)">Instructions for Schedule B (Form 941) <span class="link-label label-file label-file-pdf">PDF</span></a> <br> <a href="https://www.irs.gov/prior-year-forms-and-instructions?product_number=941%20Schedule%20B&find=&date=&title=&items_per_page=25&order=prior_year_products_picklist_revision_date&sort=desc">All Schedule B (Form 941) Revisions</a> </p> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712079029959_909915" id="Collapsible1712079029959_909915"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1712079029959_909915" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1712079029959_909915" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1712079029959_909915" role="button">Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations</a></h4> </div> <div aria-labelledby="headingCollapsible1712079029959_909915" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1712079029959_909915" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>Employers use Schedule D (Form 941) to explain certain discrepancies between Forms W-2, Wage and Tax Statement, and Forms 941, Employer's QUARTERLY Federal Tax Return, for the totals of:</p> <ul> <li>Social security wages.</li> <li>Medicare wages and tips.</li> <li>Social security tips, federal income tax withheld.</li> <li>Advance earned income credit (EIC) payments.</li> </ul> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="eb6496ba-a8e4-4ab2-b40f-a761a06404d2" href="https://www.irs.gov/pub/irs-pdf/f941sd.pdf" title="0611 Form 941 (Schedule D) (PDF)">Schedule D (Form 941) <span class="link-label label-file label-file-pdf">PDF</span></a> <br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="cecdcfa7-f622-42b0-aa08-147451698992" href="https://www.irs.gov/pub/irs-pdf/i941sd.pdf" title="0611 Inst 941 (Schedule D) (PDF)">Instructions for Schedule D (Form 941) <span class="link-label label-file label-file-pdf">PDF</span></a> <br> <a href="https://www.irs.gov/prior-year-forms-and-instructions?find=941 schedule d&items_per_page=200">All Schedule D (Form 941) Revisions</a> </p> </div> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712079029960_150296" id="Collapsible1712079029960_150296"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1712079029960_150296" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1712079029960_150296" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1712079029960_150296" role="button"> Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers</a></h4> </div> <div aria-labelledby="headingCollapsible1712079029960_150296" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1712079029960_150296" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>Use Schedule R (Form 941) to allocate the aggregate information reported on Form 941 to each client. If you have more than 15 clients, complete as many continuation sheets as necessary. Attach Schedule R, including any continuation sheets, to your aggregate Form 941.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d8b920db-7c69-407e-a3c5-70052e87214b" href="https://www.irs.gov/pub/irs-pdf/f941sr.pdf" title="0324 Form 941 (Schedule R) (PDF)">Schedule R (Form 941) <span class="link-label label-file label-file-pdf">PDF</span></a> <br> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5458be92-3476-45c1-b3e3-a20a658f4442" href="https://www.irs.gov/pub/irs-pdf/i941sr.pdf" title="0324 Inst 941 (Schedule R) (PDF)">Instructions for Schedule R (Form 941) <span class="link-label label-file label-file-pdf">PDF</span></a> <br> <a href="https://www.irs.gov/prior-year-forms-and-instructions?find=941 schedule r&items_per_page=200">All Schedule R (Form 941) Revisions</a> </p> </div> </div> </div> </div> </div> </div> </div> <hr> <h2>Other items you may find useful</h2> <div style="margin-left: 20px;"> <p><a href="https://www.irs.gov/prior-year-forms-and-instructions?find=941&items_per_page=200">All Form 941 revisions</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="588ab155-5a33-4085-bfe5-1cce04dcba03" href="/businesses/e-file-employment-tax-forms" title="E-file employment tax forms">E-file Form 940, 941 or 944 for small businesses</a></p> <p><a href="/node/48511#RR-2012-18">Revenue Ruling 2012-18</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="29d440d0-43a9-4ea2-bbd3-d554e43e9dbc" href="/newsroom/answers-to-frequently-asked-questions-for-same-sex-married-couples" title="Answers to Frequently Asked Questions for Same Sex Married Couples">Answers to frequently asked questions for individuals of the same sex who are married under state law</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e82bca4b-653a-487f-873f-9e7c3858a205" href="/forms-instructions-and-publications" title="Forms, instructions and publications">Other current products</a></p> </div> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Related items</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-941-x" rel="bookmark"> <span>About Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-943" rel="bookmark"> <span>About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-944" rel="bookmark"> <span>About Form 944, Employer's Annual Federal Tax Return</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-945" rel="bookmark"> <span>About Form 945, Annual Return of Withheld Federal Income Tax</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-943-a-pr" rel="bookmark"> <span>About Form 943-A (PR), Agricultural Employer's Record of Federal Tax Liability (Puerto Rican Version)</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-2678" rel="bookmark"> <span>About Form 2678, Employer/Payer Appointment of Agent</span> </a> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <h4 class="pup-callout__title">E-file your employment tax returns</h4> <div class="pup-callout__body"><p><a class="btn btn-primary" data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3aefa726-d4c5-4f36-8fc7-7fbdc049bd1b" href="/businesses/small-businesses-self-employed/e-file-form-940-941-or-944-for-small-businesses" title="e file Form 940 941 or 944 for Small Businesses">Forms 940, 941, 943, 944, & 945</a></p> </div> </div> </div> </div> </div> <div class="clearfix hidden-xs hidden-md visible-sm"></div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 16-Sep-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region 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