About Form 941, Employer's Quarterly Federal Tax Return

<!DOCTYPE html> <html lang="zh-hant" dir="ltr" prefix="content: http://purl.org/rss/1.0/modules/content/ dc: http://purl.org/dc/terms/ foaf: http://xmlns.com/foaf/0.1/ og: http://ogp.me/ns# rdfs: http://www.w3.org/2000/01/rdf-schema# schema: http://schema.org/ sioc: http://rdfs.org/sioc/ns# sioct: http://rdfs.org/sioc/types# skos: http://www.w3.org/2004/02/skos/core# xsd: http://www.w3.org/2001/XMLSchema# "> <head> <meta charset="utf-8" /> <meta name="description" content="Information about Form 941, Employer's Quarterly Federal Tax Return, including recent updates, related forms, and instructions on how to file. Form 941 is used by employers who withhold income taxes from wages or who must pay social security or Medicare tax." /> <meta name="abstract" content="Information about Form 941, Employer's Quarterly Federal Tax Return, including recent updates, related forms, and instructions on how to file. Form 941 is used by employers who withhold income taxes from wages or who must pay social security or Medicare tax." /> <meta http-equiv="content-language" content="en" /> <meta name="robots" content="noindex, nofollow" /> <meta name="original-source" content="https://www.irs.gov/uac/about-form-941" /> <meta name="rights" content="United States Internal Revenue Services" /> <meta property="og:image:url" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta property="og:image:type" content="image/jpeg" /> <meta property="og:image:alt" content="IRS logo" /> <meta name="twitter:card" content="summary" /> <meta name="twitter:description" content="Information about Form 941, Employer's Quarterly Federal Tax Return, including recent updates, related forms, and instructions on how to file. Form 941 is used by employers who withhold income taxes from wages or who must pay social security or Medicare tax." /> <meta name="twitter:title" content="About Form 941, Employer's Quarterly Federal Tax Return | Internal Revenue Service" /> <meta name="twitter:dnt" content="on" /> <meta name="twitter:image" content="https://www.irs.gov/pub/image/logo_small.jpg" /> <meta name="twitter:image:alt" content="IRS logo" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="application/ld+json">{ "@context": "https://schema.org", "@graph": [ { "name": "About Form 941, Employer\u0027s Quarterly Federal Tax Return", "datePosted": "2017-12-01T14:48:15-0500" } ] }</script> <meta name="audience" content="NULL" /> <meta name="irsStandard-type" content="NULL" /> <meta name="uniqueID" content="53446" /> <meta name="isHistorical" content="no" /> <meta name="historical-date" content="NULL" /> <meta name="changed" content="1726515846" /> <meta name="topic" content="NULL" /> <meta name="guidance" content="NULL" /> <meta name="channel" content="NULL" /> <meta name="organization" content="NULL" /> <meta name="otID" content="234283" /> <meta name="prod_SEID" content="SKHCB" /> <link rel="icon" href="/themes/custom/pup_base/favicon.ico" type="image/vnd.microsoft.icon" /> <link rel="alternate" hreflang="en" href="https://www.irs.gov/forms-pubs/about-form-941" /> <link rel="alternate" hreflang="es" href="https://www.irs.gov/es/forms-pubs/about-form-941" /> <link rel="canonical" href="https://www.irs.gov/forms-pubs/about-form-941" /> <link rel="shortlink" href="https://www.irs.gov/node/53446" /> <script>window.a2a_config=window.a2a_config||{};a2a_config.callbacks=[];a2a_config.overlays=[];a2a_config.templates={};</script> <title>About Form 941, Employer's Quarterly Federal Tax Return | Internal Revenue Service</title> <link rel="stylesheet" media="all" href="/pub/css/css_Pfp9stDZ-JsKwq1k9T-7HcOwckFpA3Ba2Jl3wtCiwS8.css?delta=0&language=zh-hant&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_V1a9ID-ZNG8LkSPr3VZDhhsq1hdwZmsp587HOIP-tro.css?delta=1&language=zh-hant&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="print" href="/pub/css/css_KotNPsIwnr5tUkEmro5ohj3Jpa2WBRRNAL-vf4og9_M.css?delta=2&language=zh-hant&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <link rel="stylesheet" media="all" href="/pub/css/css_eJlOfrLuYP5QevjomVF5xpLShlFIWAdzaRTmJhLGROo.css?delta=3&language=zh-hant&theme=pup_irs&include=eJxtkUGOwyAMRS8E4UjIAQ9BJTayoZ3cftKERGo1K_u_hXk2EGNjoM3BaKYfYWpGN224uhkUTe3VZ1GXCs9QrLatZEoGf9teHy5Kr1CmEU1gwYtV4SSoeowID4y5sfhaesqk7j9oKggkgbroPeQmU6fa55J1wWgiv6gwRP9-1ReYsaC4i9o3tYPatuCKBsLuFjOTX5G6uq_sXzkmbIfruapXlGcOeKp-MRMWVqTL8kwD7k6zO9spjPU1r7XgXva7QnWf0fMTRXJEva9NTPb4C1slU_sD9Mqogg" /> <script src="/pub/js/js_URKzw0cGYolC4wWtAgAWPVK0meQV5AzZkWe6urvbRnM.js?scope=header&delta=0&language=zh-hant&theme=pup_irs&include=eJxtkG1ywyAMRC-EzZGYNShYDUaMkNP49nU-mjRN_um91WhGi5RMUDeP-zAeVKq5BEPBRuonmnFi0e7a2sKETj4XmVCGzkbDgWCr0i1l7Y8wKjd7alSUzTj2t2ShjGGhuj5MJ2ic309flj5Y2L48E-fZHJ2tcD36pGtDGe_oskguFAzZZ1teEfk_j_jC-Xo_HimxiYZW1sy1-0_STSLWTdF8kyYn0j_GRIpxe5ZXJdGw0wDd6yjkEKNoYqnh8t_e1CuHb06ZzMVZOtXfx270Az7yrvM"></script> <script>(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script>!function(a){var e="https://s.go-mpulse.net/boomerang/",t="addEventListener";if("False"=="True")a.BOOMR_config=a.BOOMR_config||{},a.BOOMR_config.PageParams=a.BOOMR_config.PageParams||{},a.BOOMR_config.PageParams.pci=!0,e="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="YVPKX-K5D8K-83D3W-U8X45-X3FTN",function(){function n(e){a.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!a.BOOMR||!a.BOOMR.version&&!a.BOOMR.snippetExecuted){a.BOOMR=a.BOOMR||{},a.BOOMR.snippetExecuted=!0;var i,_,o,r=document.createElement("iframe");if(a[t])a[t]("load",n,!1);else if(a.attachEvent)a.attachEvent("onload",n);r.src="javascript:void(0)",r.title="",r.role="presentation",(r.frameElement||r).style.cssText="width:0;height:0;border:0;display:none;",o=document.getElementsByTagName("script")[0],o.parentNode.insertBefore(r,o);try{_=r.contentWindow.document}catch(O){i=document.domain,r.src="javascript:var d=document.open();d.domain='"+i+"';void(0);",_=r.contentWindow.document}_.open()._l=function(){var a=this.createElement("script");if(i)this.domain=i;a.id="boomr-if-as",a.src=e+"YVPKX-K5D8K-83D3W-U8X45-X3FTN",BOOMR_lstart=(new Date).getTime(),this.body.appendChild(a)},_.write("<bo"+'dy onload="document._l();">'),_.close()}}(),"".length>0)if(a&&"performance"in a&&a.performance&&"function"==typeof a.performance.setResourceTimingBufferSize)a.performance.setResourceTimingBufferSize();!function(){if(BOOMR=a.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var e=""=="true"?1:0,t="",n="bdpnbeqxy7unoz2dieaq-f-820c1d1e9-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,_={"ak.v":"39","ak.cp":"8675","ak.ai":parseInt("388528",10),"ak.ol":"0","ak.cr":165,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"13fe6eb5","ak.r":42735,"ak.a2":e,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":42062,"ak.gh":"23.66.234.23","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1732460801","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==LbYLq/vrT+qIohHuCgbXTu70Hnmsb3B90B0hvSxJDYRDpF0Cp00awywsXHfZbLeTfPYdvmMb48HyXufej2teqTtgi2T5uidcqkKjMluHMX0CdJkjX50EXPmLHqpy++0FOMM2+atzLAr4a/FzxQ6wPZwy9LGL/STLyqDTD5TZlMd235WI4j2lOCz2EltdWf9wImfG93UrzVZTDtnx6sXTBXgqsawCgj6N4XQF8Tb7EgKKyQkLgM9UW/IuQ1XlN6lf1TqYAn93EdfNeplMCUS8b/mr8xOz0HyiwVJVsDLiDuAl+HbST3o9QcYaRmyYY0t4Ppzfls2G5f9r+AaW0TxUDTfIWnKbheR4O5866EJ0ZUP9nWNjBIZfiLts2uvVWfNZItEJQ7gtb0B65yaEY/gsoPH5AXeA8Dok80A3KKl3uGs=","ak.pv":"197","ak.dpoabenc":"","ak.tf":i};if(""!==t)_["ak.ruds"]=t;var o={i:!1,av:function(e){var t="http.initiator";if(e&&(!e[t]||"spa_hard"===e[t]))_["ak.feo"]=void 0!==a.aFeoApplied?1:0,BOOMR.addVar(_)},rv:function(){var a=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(a)}};BOOMR.plugins.AK={akVars:_,akDNSPreFetchDomain:n,init:function(){if(!o.i){var a=BOOMR.subscribe;a("before_beacon",o.av,null,null),a("onbeacon",o.rv,null,null),o.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="path-node page-node-type-pup-article has-glyphicons"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-KV978ZL" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript> <div id='mobile-clickable-overlay' class='mobile-menu-overlay'></div> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <header id="navbar" role="banner"> <div class="pup-header_official"> <div class="container header-official-message"> <div class="inline-official"> <div class="official-site-flag"> </div> <div class="region region-header-official"> <section id="block-governmentbanner" data-block-plugin-id="block_content:2d0fd18b-5f78-424d-a8b7-dfb90febb231" class="block block-block-content block-block-content2d0fd18b-5f78-424d-a8b7-dfb90febb231 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>美國政府官方網站</p> </div> </section> </div> </div> </div> </div> <div class="pup-header-main"> <div class="container"> <div class="row pup-header-main__content"> <div class="col-xs-2 no-gutter pup-header-content-lt"> <div class="region region-header-left"> <a class="logo navbar-btn pull-left" href="/zh-hant" title="主頁" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="主頁" /> <img class="print-logo" src="/themes/custom/pup_irs/images/logo-print.svg" alt="主頁" aria-hidden="true" /> </a> </div> </div> <div class="col-sm-10 hidden-xs hidden-sm pup-header-content-rt"> <div class="region region-header-right"> <div class="language-switcher-language-url block block-language block-language-blocklanguage-interface clearfix" id="block-languageswitcher" data-block-plugin-id="language_block:language_interface"> <div class="dropdown pup-switch-hidden"> <button class="btn btn-default dropdown-toggle languageSwitcher" type="button" id="languageSwitcher" data-toggle="dropdown" aria-expanded="false"> 中文 (繁體) <i class="fa fa-chevron-down"></i> </button> <ul class="dropdown-menu" block="languageswitcher"><li hreflang="en" data-drupal-link-system-path="node/53446" class="en"><a href="/forms-pubs/about-form-941" class="language-link" lang="en" hreflang="en" data-drupal-link-system-path="node/53446">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" hreflang="es" data-drupal-link-system-path="node/53446">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/53446" class="zh-hans"><a href="/zh-hans/forms-pubs/about-form-941" class="language-link" lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/53446">中文 (简体)</a></li><li hreflang="ko" data-drupal-link-system-path="node/53446" class="ko"><a href="/ko/forms-pubs/about-form-941" class="language-link" lang="ko" hreflang="ko" data-drupal-link-system-path="node/53446">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/53446" class="ru"><a href="/ru/forms-pubs/about-form-941" class="language-link" lang="ru" hreflang="ru" data-drupal-link-system-path="node/53446">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/53446" class="vi"><a href="/vi/forms-pubs/about-form-941" class="language-link" lang="vi" hreflang="vi" data-drupal-link-system-path="node/53446">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/53446" class="ht"><a href="/ht/forms-pubs/about-form-941" class="language-link" lang="ht" hreflang="ht" data-drupal-link-system-path="node/53446">Kreyòl ayisyen</a></li></ul> </div> </div> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-2-menu" id="block-pup-irs-informationmenu-2" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hant"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-2-menu">Information Menu</h2> <ul block="pup_irs_informationmenu_2" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> <div class="col-xs-10 hidden-md hidden-lg no-gutter"> <ul class="pup-header-mobile-menu pull-right"> <li id="pup-mobile-navbar-searchBtn" class="pup-header-mobile-menu__searchBtn" data-target="#navbar-collapse"> 搜索 <span class="sr-only">Toggle search</span> <div id="navbar-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-search-form-collapsible"> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="exposedformpup_site_index_searchsite_search_srt_relevance_4" action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" 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-mobile" class="control-label">Search</label> <input placeholder="搜尋" aria-label="搜尋" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main-mobile" 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" 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" name="field_pup_historical_1"><option value="All" >- 任何 -</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" 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" name="field_pup_historical"><option value="All" >- 任何 -</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"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> 選項單 <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">主要導航</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/zh-hant" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/filing" aria-controls="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-label="申報 menu has additional options. Use the spacebar to open the 申報 sub menu or enter to navigate to the 申報 page." role="application" id="accessible-megamenu-nav-item-0">申報</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">個人</a> </li> <li><a href="/zh-hant/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商業和自僱人士</a> </li> <li><a href="/zh-hant/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">國際納稅人</a> </li> <li><a href="/zh-hant/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li><a href="/zh-hant/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hant/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">聯邦、州和地方政府</a> </li> <li><a href="/zh-hant/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免稅債券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hant/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hant/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什麼時候提交</a> </li> <li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪裡提交</a> </li> <li><a href="/zh-hant/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的資料</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hant/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">獲取您的稅務記錄</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申請雇主身份證號 (EIN)</a> </li> <li><a href="/zh-hant/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改過的稅表狀態</a> </li> <li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">獲取身份保護銷子（IP PIN）</a> </li> <li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免費申報您的聯邦稅表 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hant/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">銀行賬戶（直接支付）</a> </li> <li><a href="/zh-hant/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款計劃（分期付款協議）</a> </li> <li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">電子聯邦稅務付款系統（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hant/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的線上帳戶</a> </li> <li><a href="/zh-hant/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估計稅</a> </li> <li><a href="/zh-hant/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罰款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/refunds" aria-controls="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-label="退稅 menu has additional options. Use the spacebar to open the 退稅 sub menu or enter to navigate to the 退稅 page." role="application" id="accessible-megamenu-nav-item-2">退稅</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/refunds" class="mobile-only-text" id="accessible-megamenu-tuishui-submenu-0" data-drupal-link-system-path="node/130131">概觀</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuishui-submenu-1" data-drupal-link-system-path="node/19556">我的退稅在哪裡</a> </li> <li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuishui-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hant/taxtopics/tc203" id="accessible-megamenu-tuishui-submenu-3" data-drupal-link-system-path="node/67936">減少退稅</a> </li> <li><a href="/zh-hant/filing/file-an-amended-return" id="accessible-megamenu-tuishui-submenu-4" data-drupal-link-system-path="node/128551">修改報稅表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">個人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 給您和您的家人 </span> </li> <li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商業和自僱人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 標準里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免優惠 (EITC)</a> </li> <li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女稅務優惠</a> </li> <li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清潔車輛和能源抵免優惠</a> </li> <li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">標準扣除</a> </li> <li><a href="/zh-hant/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休計劃</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/zh-hant/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和說明 menu has additional options. Use the spacebar to open the 表格和說明 sub menu or enter to navigate to the 表格和說明 page." role="application" id="accessible-megamenu-nav-item-4">表格和說明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和說明</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 僱員的預扣稅金證明 </span> </li> <li class="active"><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446" class="is-active" aria-current="page">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度聯邦納稅申報表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 從事貿易或業務的雇主支付工資 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款協議申請 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的給稅務專業人士</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修復稅表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請授權委託書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230號</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在國稅局面前的執業規則 </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="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" 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="搜尋" aria-label="搜尋" 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" 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" name="field_pup_historical_1"><option value="All" >- 任何 -</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" 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" name="field_pup_historical"><option value="All" >- 任何 -</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"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</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-zh-hant"> <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="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</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="#">申報</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/filing" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/how-to-file-your-taxes-step-by-step">個人</a></li><li><a href="/zh-hant/businesses">商業和自僱人士</a></li><li><a href="/zh-hant/individuals/international-taxpayers">國際納稅人</a></li><li><a href="/zh-hant/charities-and-nonprofits">慈善與非營利組織</a></li><li><a href="/zh-hant/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hant/government-entities/federal-state-local-governments">聯邦、州和地方政府</a></li><li><a href="/zh-hant/tax-exempt-bonds">免稅債券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hant/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hant/filing/individuals/when-to-file">什麼時候提交</a></li><li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪裡提交</a></li><li><a href="/zh-hant/filing/individuals/update-my-information">更新您的資料</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/individuals/get-transcript">獲取您的稅務記錄</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number">申請雇主身份證號 (EIN)</a></li><li><a href="/zh-hant/filing/wheres-my-amended-return">查看您的修改過的稅表狀態</a></li><li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin">獲取身份保護銷子（IP PIN）</a></li><li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free">免費申報您的聯邦稅表 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/payments" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hant/payments/direct-pay-with-bank-account">銀行賬戶（直接支付）</a></li><li><a href="/zh-hant/payments/online-payment-agreement-application">付款計劃（分期付款協議）</a></li><li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system">電子聯邦稅務付款系統（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/payments/online-account-for-individuals">您的線上帳戶</a></li><li><a href="/zh-hant/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes">估計稅</a></li><li><a href="/zh-hant/payments/penalties">罰款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退稅</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/refunds" class="mobile-only-text">概觀</a></li><li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header">我的退稅在哪裡</a></li><li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hant/taxtopics/tc203">減少退稅</a></li><li><a href="/zh-hant/filing/file-an-amended-return">修改報稅表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人">個人</a></li><li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息">商業和自僱人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免優惠 (EITC)</a></li><li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit">子女稅務優惠</a></li><li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits">清潔車輛和能源抵免優惠</a></li><li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction">標準扣除</a></li><li><a href="/zh-hant/retirement-plans">退休計劃</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和說明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/forms-instructions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">表格和說明</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明">W-4表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表">941表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資">W-2表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請">9465表格</a></li><li><span class="mega-menu-column-header">普及的給稅務專業人士</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表">1040-X表格 </a></li><li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書">2848表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則">通告230號</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要導航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hant/filing" class="top-level-nav-item">申報</a> </li> <li> <a href="/zh-hant/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hant/refunds" class="top-level-nav-item">退稅</a> </li> <li> <a href="/zh-hant/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hant/forms-instructions" class="top-level-nav-item">表格和說明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant" lang=zh-hant xml:lang=zh-hant >首頁</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/forms-instructions" lang=zh-hant xml:lang=zh-hant >表格和說明（英文）</a></li><li class="active"> About Form 941, Employer's Quarterly Federal Tax Return </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">About Form 941, Employer's Quarterly Federal Tax Return</h1> </div> </div> </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"><a href="/forms-pubs/about-form-941" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/53446">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 表格和說明（英文）</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="/zh-hant/forms-instructions" title="當下年度（英文）" id="term-18551" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">當下年度（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/prior-year" title="上一年度（英文）" id="term-18566" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">上一年度（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/accessible-irs-tax-products" title="無障礙網頁（英文）" id="term-18546" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">無障礙網頁（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/ebook" title="電子書（英文）" id="term-18556" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">電子書（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/browser-friendly" title="瀏覽器閱讀版（英文）" id="term-22221" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">瀏覽器閱讀版（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/mobile-friendly-forms" title="適合行動裝置的表格（英文）" id="term-29421" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">適合行動裝置的表格（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/changes-to-current-forms-publications" title="表格更動公告（英文）" id="term-18561" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">表格更動公告（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/order-products" title="索取表格及出版物" id="term-22206" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">索取表格及出版物</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/more-information" title="表格與說明（英文）" id="term-22226" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">表格與說明（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/comment-on-tax-forms-and-publications" title="稅表及出版物上的備註（英文）" id="term-28036" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅表及出版物上的備註（英文）</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><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> 本網頁目前尚未譯成中文. <a href="https://www.irs.gov/zh-hant/help/let-us-help-you#help">獲取您語言的幫助</a>. </div> </div> </div> </section> <article lang="en" 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 region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/zh-hant/forms-pubs/about-form-941" data-a2a-title="About Form 941, Employer's Quarterly Federal Tax Return"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul class="dropdown-menu"><li><a class="pup-social-title a2a_button_facebook"><i class="fa fa-facebook-square social-icon" aria-hidden="true"></i><span>Facebook</span></a></li><li><a class="pup-social-title a2a_button_twitter" id="button_twitter"><svg width="24" class="social-icon" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"><path d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"/></svg><span>Twitter</a></li><li><a class="pup-social-title a2a_button_linkedin"><i class="fa fa-linkedin-square social-icon" aria-hidden="true"></i><span>Linkedin</span></a></li><li role="separator" class="divider"></li></ul></li><li><button class="pup-print" type="button" onclick="javascript:print(); ga('send', 'event', 'Print Button', 'Print', 'Print Page');">Print</button></li></ul></div></span> </section> </div> </div> </div> </div> <footer class="pup-footer" role="contentinfo" aria-label="footer"> <div class="footer-nav-wrapper container"> <div class="row menu"> <div class="region region-footer-first"> <nav role="navigation" aria-labelledby="block-footernavigation-2-menu" id="block-footernavigation-2" data-block-plugin-id="system_menu_block:pup-footer-navigation"> <h2 class="visually-hidden" id="block-footernavigation-2-menu">Footer Navigation</h2> <ul block="footernavigation_2" class="menu menu--pup-footer-navigation nav"> <li class="expanded dropdown first"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">我們的機構 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/zh-hant/about-irs" data-drupal-link-system-path="node/18841">關於美國國稅局</a> </li> <li> <a href="https://jobs.irs.gov/">職涯</a> </li> <li> <a href="/zh-hant/statistics/soi-tax-stats-irs-operations-and-budget" data-drupal-link-system-path="node/506">運營與預算</a> </li> <li> <a href="/zh-hant/statistics" data-drupal-link-system-path="node/19746">稅務分析</a> </li> <li> <a href="/zh-hant/help/let-us-help-you" data-drupal-link-system-path="node/16916">幫助</a> </li> <li class="last"> <a href="/zh-hant/help/contact-your-local-irs-office" data-drupal-link-system-path="node/16903">查找本地辦公室</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">知道你的權益 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/zh-hant/taxpayer-bill-of-rights" data-drupal-link-system-path="node/19686">納稅人權利法案</a> </li> <li> <a href="/zh-hant/taxpayer-advocate" data-drupal-link-system-path="node/18846">納稅人辯護服務處</a> </li> <li> <a href="/zh-hant/appeals" data-drupal-link-system-path="node/19036">獨立上訴辦公室</a> </li> <li> <a href="/zh-hant/about-irs/protecting-taxpayer-civil-rights" data-drupal-link-system-path="node/15736">公民權利</a> </li> <li> <a href="/privacy-disclosure/irs-freedom-of-information">《資訊自由法案》（FOIA）</a> </li> <li> <a href="https://home.treasury.gov/footer/no-fear-act">無恐懼行為資料</a> </li> <li class="last"> <a href="/zh-hant/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs" data-drupal-link-system-path="node/101086">對指南的信賴</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">解決問題 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="/zh-hant/individuals/understanding-your-irs-notice-or-letter" data-drupal-link-system-path="node/16683">國稅局通知與信函</a> </li> <li> <a href="/zh-hant/identity-theft-central" data-drupal-link-system-path="node/19616">身份盜用</a> </li> <li> <a href="/zh-hant/help/tax-scams" data-drupal-link-system-path="node/138436">網路釣魚</a> </li> <li> <a href="/zh-hant/compliance/criminal-investigation/tax-fraud-alerts" data-drupal-link-system-path="node/15416">稅務詐騙</a> </li> <li> <a href="/zh-hant/compliance/criminal-investigation" data-drupal-link-system-path="node/19091">犯罪調查</a> </li> <li class="last"> <a href="/zh-hant/compliance/whistleblower-office" data-drupal-link-system-path="node/7935">舉報人辦公室</a> </li> </ul> </li> <li class="expanded dropdown"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">語言 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.irs.gov/es" lang="es" xml:lang="es">Español</a> </li> <li> <a href="https://www.irs.gov/zh-hans" lang="zh-hans" xml:lang="zh-hans">中文 (简体)</a> </li> <li> <a href="https://www.irs.gov/zh-hant" lang="zh-hant" xml:lang="zh-hant">中文 (繁體)</a> </li> <li> <a href="https://www.irs.gov/ko" lang="ko" xml:lang="ko">한국어</a> </li> <li> <a href="https://www.irs.gov/ru" lang="ru" xml:lang="ru">Pусский</a> </li> <li> <a href="https://www.irs.gov/vi" lang="vi" xml:lang="vi">Tiếng Việt</a> </li> <li> <a href="https://www.irs.gov/ht" lang="ht" xml:lang="ht">Kreyòl ayisyen</a> </li> <li> <a href="https://www.irs.gov" lang="en" xml:lang="en">English</a> </li> <li class="last"> <a href="/zh-hant/help/languages" data-drupal-link-system-path="node/80696">其他語言</a> </li> </ul> </li> <li class="expanded dropdown last"> <span class="footer-column-header navbar-text dropdown-toggle" data-toggle="dropdown">相關網站 <span class="caret"></span></span> <ul block="footernavigation_2" class="dropdown-menu"> <li class="first"> <a href="https://www.treasury.gov/">美國財政部</a> </li> <li> <a href="https://www.treasury.gov/tigta/">財政部稅務行政監察長</a> </li> <li> <a href="https://www.usa.gov/">USA.gov</a> </li> <li> <a href="https://www.usaspending.gov">USAspending.gov</a> </li> <li class="last"> <a href="https://vote.gov/">Vote.gov</a> </li> </ul> </li> </ul> </nav> </div> </div> </div> <div class="container"> <div class="row pup-footer-social-media-links"> <div class="region region-social-media-footer pull-right"> <section id="block-socialmediaforfooter" data-block-plugin-id="block_content:40b0cf2e-cb49-4f62-888d-000cf00eb582" class="block block-block-content block-block-content40b0cf2e-cb49-4f62-888d-000cf00eb582 clearfix"> <div class="row"> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.facebook.com/IRS" aria-label="IRS Facebook "> <i aria-hidden="true" class="fa fa-facebook-square"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.twitter.com/IRSnews" aria-label="IRS Twitter"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zm297.1 84L257.3 234.6 379.4 396H283.8L209 298.1 123.3 396H75.8l111-126.9L69.7 116h98l67.7 89.5L313.6 116h47.5zM323.3 367.6L153.4 142.9H125.1L296.9 367.6h26.3z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.instagram.com/irsnews" aria-label="Instagram"> <i aria-hidden="true" class="fa fa-instagram"></i> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.linkedin.com/company/irs" aria-label="IRS LinkedIn"> <svg style="height:34px;margin-top:3px;" aria-hidden="true" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512"><path d="M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z"/></svg> </a> </div> </div> <div class="social-icon"> <div class="paragraph paragraph--type--social-media-footer paragraph--view-mode--default"> <a href="https://www.youtube.com/user/irsvideos" aria-label="IRS Youtube"> <i aria-hidden="true" class="fa fa-youtube-play"></i> </a> </div> </div> </div> </section> </div> </div> </div> <div class="pup-footer-bottom"> <div class="container"> <div class="pup-footer-logo"> <a href="/zh-hant"><img class="pup-footer-logo-img" src="/themes/custom/pup_base/IRS-Logo.svg" alt="主頁"></a> </div> <div class="subfooter-menu"> <div class="region region-subfooter"> <nav role="navigation" aria-labelledby="block-subfooter-menu" id="block-subfooter" data-block-plugin-id="system_menu_block:subfooter"> <h2 class="visually-hidden" id="block-subfooter-menu">Subfooter</h2> <ul block="subfooter" class="menu menu--subfooter nav"> <li class="first"> <a href="/zh-hant/privacy-disclosure/irs-privacy-policy" data-drupal-link-system-path="node/15856">隱私政策</a> </li> <li class="last"> <a href="/zh-hant/accessibility" data-drupal-link-system-path="node/82611">無障礙</a> </li> </ul> </nav> </div> </div> </div> </div> </footer> <script src='/static_assets/js/libs/jquery.min.js' type='text/javascript'></script>  </div> <script>window.dataLayer = window.dataLayer || []; window.dataLayer.push({"entityLanguage":"zh-hant","entityCountry":"US","siteName":"Internal Revenue Service","entityLangcode":"en","entityVid":"5491006","entityCreated":"1512157695","entityStatus":"1","entityType":"node","entityBundle":"pup_article","entityId":"53446","entityTitle":"About Form 941, Employer\u0027s Quarterly Federal Tax Return","primaryCategory":"forms-pubs","subCategory1":"about-form-941","Navigation":{"id":"18541","label":"Forms and Instructions","bundle":"pup_navigation"},"field_pup_ot_guid":"5c4ff9ad27d16310VgnVCM100000351f0a0aRCRD","field_pup_ot_unique_id":"234283","field_pup_ot_url":"https:\/\/www.irs.gov\/uac\/about-form-941","entityTaxonomy":{"pup_audience":{"6671":"Businesses"},"pup_channels":{"6351":"Forms \u0026 Pubs"},"pup_navigation":{"18541":"Forms and Instructions"},"pup_organization":{"14256":"C:DC:TS:CAR:MP:T"}},"userUid":0});</script> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"zh-hant\/","currentPath":"node\/53446","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"zh-hant"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_environment":false},"tagIds":["GTM-KV978ZL"]},"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJx1kuFy7CAIhV8oxkdyiFJDa8QBsm3evmazudlte_84nu8wgALEyJKIa1iwrurhVYdPShltgJSMoW7-vIxvwtWGidnUBJpv3PiG8kSMuRi1Ic6sWH2StUEZD_WAodDkj-sYVYcEBgU2FD_hDDdi6Yw_a2FIPbZ-hAITlu6f1O3UPaizGRcc8Mt2elZ8yCEz54LBIPvcj596hHf4eoXL0EAg98fMema7yLjWtk6FdMY0tLWFCRR9LjxBcUqG7g3BVkG93MoJXVcOxCgWvDvxAxMZS2hlzVTV_wXvkUfyoCg3ingE_mD3OJI-yQpl60XUaRRqdjlni__Bvzp_Nm3rf5n_4QUszm5GyrNdEDO4fX2eSF1_5_zzMw6juvt-uSZUr8SKIL3cSyKlpfWB7V0vfeleZdhXUij1WN20I79P4RvwVij5","theme":"pup_irs","theme_token":null},"ajaxTrustedUrl":{"\/zh-hant\/site-index-search":true},"dataLayer":{"defaultLang":"en","languages":{"en":{"id":"en","name":"English","direction":"ltr","weight":-10},"es":{"id":"es","name":"Spanish","direction":"ltr","weight":-9},"zh-hans":{"id":"zh-hans","name":"Chinese, Simplified","direction":"ltr","weight":-8},"zh-hant":{"id":"zh-hant","name":"Chinese, Traditional","direction":"ltr","weight":-7},"ko":{"id":"ko","name":"Korean","direction":"ltr","weight":-6},"ru":{"id":"ru","name":"Russian","direction":"ltr","weight":-5},"vi":{"id":"vi","name":"Vietnamese","direction":"ltr","weight":-4},"ht":{"id":"ht","name":"Haitian Creole","direction":"ltr","weight":-3}}},"data":{"extlink":{"extTarget":false,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"ext","extLabel":"(link is external)","extImgClass":true,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":".paragraph--type--social-media-footer, .btn-primary, .btn-secondary","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","mailtoClass":"mailto","mailtoLabel":"(link sends email)","extUseFontAwesome":true,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link fa-external-link-alt","extFaMailtoClasses":"fa fa-envelope-o","whitelistedDomains":[]}},"bootstrap":{"forms_has_error_value_toggle":1,"modal_animation":1,"modal_backdrop":"true","modal_focus_input":1,"modal_keyboard":1,"modal_select_text":1,"modal_show":1,"modal_size":"","popover_enabled":1,"popover_animation":1,"popover_auto_close":1,"popover_container":"body","popover_content":"","popover_delay":"0","popover_html":0,"popover_placement":"right","popover_selector":"","popover_title":"","popover_trigger":"click","tooltip_enabled":1,"tooltip_animation":1,"tooltip_container":"body","tooltip_delay":"0","tooltip_html":0,"tooltip_placement":"auto left","tooltip_selector":"","tooltip_trigger":"hover"},"accordion_menus":{"accordion_closed":{"main_mobile":"main_mobile"}},"chosen":{"selector":"select:not(:hidden,[id*=\u0027edit-state\u0027])","minimum_single":25,"minimum_multiple":20,"minimum_width":200,"use_relative_width":false,"options":{"disable_search":false,"disable_search_threshold":0,"allow_single_deselect":false,"search_contains":true,"placeholder_text_multiple":"Choose some option","placeholder_text_single":"Choose an option","no_results_text":"No results match","max_shown_results":null,"inherit_select_classes":true}},"ajax":[],"user":{"uid":0,"permissionsHash":"c47ed1a8154891ba31e7f33c82f4f59896668fef288d3b9527b294c92462ad99"}}</script> <script src="/pub/js/js_ha7M-MbwHilNRBu2vHwKLlD0UsQd1rPIqkbC4wzAXOI.js?scope=footer&delta=0&language=zh-hant&theme=pup_irs&include=eJxtkG1ywyAMRC-EzZGYNShYDUaMkNP49nU-mjRN_um91WhGi5RMUDeP-zAeVKq5BEPBRuonmnFi0e7a2sKETj4XmVCGzkbDgWCr0i1l7Y8wKjd7alSUzTj2t2ShjGGhuj5MJ2ic309flj5Y2L48E-fZHJ2tcD36pGtDGe_oskguFAzZZ1teEfk_j_jC-Xo_HimxiYZW1sy1-0_STSLWTdF8kyYn0j_GRIpxe5ZXJdGw0wDd6yjkEKNoYqnh8t_e1CuHb06ZzMVZOtXfx270Az7yrvM"></script> <script src="https://static.addtoany.com/menu/page.js" async></script> <script src="/pub/js/js_H87Kc9Tro9m5q5urkV6gpZMKvtee2sEmHv6itSg4kjI.js?scope=footer&delta=2&language=zh-hant&theme=pup_irs&include=eJxtkG1ywyAMRC-EzZGYNShYDUaMkNP49nU-mjRN_um91WhGi5RMUDeP-zAeVKq5BEPBRuonmnFi0e7a2sKETj4XmVCGzkbDgWCr0i1l7Y8wKjd7alSUzTj2t2ShjGGhuj5MJ2ic309flj5Y2L48E-fZHJ2tcD36pGtDGe_oskguFAzZZ1teEfk_j_jC-Xo_HimxiYZW1sy1-0_STSLWTdF8kyYn0j_GRIpxe5ZXJdGw0wDd6yjkEKNoYqnh8t_e1CuHb06ZzMVZOtXfx270Az7yrvM"></script> <script src="/modules/contrib/google_tag/js/gtm.js?snd8s5"></script> <script src="/modules/contrib/google_tag/js/gtag.js?snd8s5"></script> <script src="/pub/js/js_1cCZs2s6NlK3WAU5mdfyY1SUg-3VEZ1sfUwxAwsV-vo.js?scope=footer&delta=5&language=zh-hant&theme=pup_irs&include=eJxtkG1ywyAMRC-EzZGYNShYDUaMkNP49nU-mjRN_um91WhGi5RMUDeP-zAeVKq5BEPBRuonmnFi0e7a2sKETj4XmVCGzkbDgWCr0i1l7Y8wKjd7alSUzTj2t2ShjGGhuj5MJ2ic309flj5Y2L48E-fZHJ2tcD36pGtDGe_oskguFAzZZ1teEfk_j_jC-Xo_HimxiYZW1sy1-0_STSLWTdF8kyYn0j_GRIpxe5ZXJdGw0wDd6yjkEKNoYqnh8t_e1CuHb06ZzMVZOtXfx270Az7yrvM"></script> </body> </html>

CINXE.COM

About Form 941, Employer's Quarterly Federal Tax Return | Internal Revenue Service