About Form 941, Employer's Quarterly Federal Tax Return

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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="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</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"> 메뉴 <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">메인 네비게이션 바</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/ko" 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="/ko/filing" aria-controls="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-label="세금 신고 menu has additional options. Use the spacebar to open the 세금 신고 sub menu or enter to navigate to the 세금 신고 page." role="application" id="accessible-megamenu-nav-item-0">세금 신고</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ko/filing" class="mobile-only-text" id="accessible-megamenu-segeum-singo-submenu-0" data-drupal-link-system-path="node/19656">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-1">정보</span> </li> <li><a href="/ko/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-segeum-singo-submenu-2" data-drupal-link-system-path="node/19456">개인</a> </li> <li><a href="/ko/individuals/international-taxpayers" id="accessible-megamenu-segeum-singo-submenu-3" data-drupal-link-system-path="node/19696">국제 납세자</a> </li> <li><a href="/ko/businesses" id="accessible-megamenu-segeum-singo-submenu-4" data-drupal-link-system-path="node/18976">사업체 및 자영업자</a> </li> <li><a href="/ko/charities-and-nonprofits" id="accessible-megamenu-segeum-singo-submenu-5" data-drupal-link-system-path="node/58461">자선 및 비영리 단체</a> </li> <li><a href="/ko/government-entities/federal-state-local-governments" id="accessible-megamenu-segeum-singo-submenu-6" data-drupal-link-system-path="node/19446">연방, 주 및 시 정부</a> </li> <li><a href="/ko/government-entities/indian-tribal-governments" id="accessible-megamenu-segeum-singo-submenu-7" data-drupal-link-system-path="node/19601">인디언 부족 정부</a> </li> <li><a href="/ko/tax-exempt-bonds" id="accessible-megamenu-segeum-singo-submenu-8" data-drupal-link-system-path="node/19671">면세 채권</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-9">개인을 위한 서류 제출</span> </li> <li><a href="/ko/filing/individuals/how-to-file" id="accessible-megamenu-segeum-singo-submenu-10" data-drupal-link-system-path="node/22856">제출 방법</a> </li> <li><a href="/ko/filing/individuals/when-to-file" id="accessible-megamenu-segeum-singo-submenu-11" data-drupal-link-system-path="node/22726">제출 기간</a> </li> <li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-segeum-singo-submenu-12" data-drupal-link-system-path="node/2442">제출 장소</a> </li> <li><a href="/ko/filing/individuals/update-my-information" id="accessible-megamenu-segeum-singo-submenu-13" data-drupal-link-system-path="node/22861">귀하의 정보 업데이트</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-14">인기 검색</span> </li> <li><a href="/ko/individuals/get-transcript" id="accessible-megamenu-segeum-singo-submenu-15" data-drupal-link-system-path="node/136676">세무 기록 사본 얻기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-segeum-singo-submenu-16" data-drupal-link-system-path="node/17153">고용주 식별 번호 (EIN)</a> </li> <li><a href="/ko/filing/wheres-my-amended-return" id="accessible-megamenu-segeum-singo-submenu-17" data-drupal-link-system-path="node/17175">수정된 신고서 현황 확인</a> </li> <li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-segeum-singo-submenu-18" data-drupal-link-system-path="node/16696">신분 보호 핀 (IP PIN) 얻기</a> </li> <li><a href="/ko/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-segeum-singo-submenu-19" data-drupal-link-system-path="node/54546">세금 보고 무료로 하기 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/payments" aria-controls="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-label="납부 menu has additional options. Use the spacebar to open the 납부 sub menu or enter to navigate to the 납부 page." role="application" id="accessible-megamenu-nav-item-1">납부</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ko/payments" class="mobile-only-text" id="accessible-megamenu-nabbu-submenu-0" data-drupal-link-system-path="node/19551">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-1">납부 방법</span> </li> <li><a href="/ko/payments/direct-pay-with-bank-account" id="accessible-megamenu-nabbu-submenu-2" data-drupal-link-system-path="node/10224">은행 계좌(자동 이체)</a> </li> <li><a href="/ko/payments/online-payment-agreement-application" id="accessible-megamenu-nabbu-submenu-3" data-drupal-link-system-path="node/16716">납부 계획 (분할 납부 합의)</a> </li> <li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-nabbu-submenu-4" data-drupal-link-system-path="node/15488">전자식 연방 세금 납부 시스템 (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-5">인기 검색</span> </li> <li><a href="/ko/payments/online-account-for-individuals" id="accessible-megamenu-nabbu-submenu-6" data-drupal-link-system-path="node/11608">귀하의 온라인 계정</a> </li> <li><a href="/ko/individuals/tax-withholding-estimator" id="accessible-megamenu-nabbu-submenu-7" data-drupal-link-system-path="node/107181">IRS 세금 원천징수 추정기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-nabbu-submenu-8" data-drupal-link-system-path="node/17135">추정세</a> </li> <li><a href="/ko/payments/penalties" id="accessible-megamenu-nabbu-submenu-9" data-drupal-link-system-path="node/91826">과태료</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/refunds" aria-controls="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-label="환급 menu has additional options. Use the spacebar to open the 환급 sub menu or enter to navigate to the 환급 page." role="application" id="accessible-megamenu-nav-item-2">환급</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ko/refunds" class="mobile-only-text" id="accessible-megamenu-hwangeub-submenu-0" data-drupal-link-system-path="node/130131">개요</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ko/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-hwangeub-submenu-1" data-drupal-link-system-path="node/19556">내 환급액이 어디 있습니까?</a> </li> <li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-hwangeub-submenu-2" data-drupal-link-system-path="node/10971">자동 이체</a> </li> <li><a href="/ko/taxtopics/tc203" id="accessible-megamenu-hwangeub-submenu-3" data-drupal-link-system-path="node/67936">감소된 환급액</a> </li> <li><a href="/ko/filing/file-an-amended-return" id="accessible-megamenu-hwangeub-submenu-4" data-drupal-link-system-path="node/128551">수정된 신고서</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/credits-and-deductions" aria-controls="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-label="세액 공제 menu has additional options. Use the spacebar to open the 세액 공제 sub menu or enter to navigate to the 세액 공제 page." role="application" id="accessible-megamenu-nav-item-3">세액 공제</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ko/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-seaeg-gongje-submenu-0" data-drupal-link-system-path="node/80206">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-1">정보</span> </li> <li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족" id="accessible-megamenu-seaeg-gongje-submenu-2" data-drupal-link-system-path="node/5">개인</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 귀하 및 귀하의 가족 </span> </li> <li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보" id="accessible-megamenu-seaeg-gongje-submenu-3" data-drupal-link-system-path="node/19941">사업체 및 자영업자</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 표준 마일리지 및 기타 정보 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-4">인기 검색</span> </li> <li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-seaeg-gongje-submenu-5" data-drupal-link-system-path="node/18966">근로 소득 세액 공제 (EITC)</a> </li> <li><a href="/ko/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-seaeg-gongje-submenu-6" data-drupal-link-system-path="node/771">자녀 세액공제</a> </li> <li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-seaeg-gongje-submenu-7" data-drupal-link-system-path="node/126641">청정 차량 및 에너지 세액공제</a> </li> <li><a href="/ko/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-seaeg-gongje-submenu-8" data-drupal-link-system-path="node/5229">표준 공제</a> </li> <li><a href="/ko/retirement-plans" id="accessible-megamenu-seaeg-gongje-submenu-9" data-drupal-link-system-path="node/19741">퇴직 계획</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/ko/forms-instructions" aria-controls="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-label="양식 및 작성 지침 menu has additional options. Use the spacebar to open the 양식 및 작성 지침 sub menu or enter to navigate to the 양식 및 작성 지침 page." role="application" id="accessible-megamenu-nav-item-4">양식 및 작성 지침</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ko/forms-instructions" class="mobile-only-text" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-0" data-drupal-link-system-path="node/6">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-1">양식 및 작성 지침</span> </li> <li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-2" data-drupal-link-system-path="node/16022">양식 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 세금 신고서 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-3">양식 1040 지침</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 양식 1040 작성 안내 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-4" data-drupal-link-system-path="node/15825">양식 W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 납세자 식별 번호(TIN) 및 증명 신청서 </span> </li> <li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-5" data-drupal-link-system-path="node/10554">양식 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 세금 신고서 사본 신청서 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-6" data-drupal-link-system-path="node/15498">양식 W-4 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 종업원의 원천 징수 허용액 증명 </span> </li> <li class="active"><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-7" data-drupal-link-system-path="node/53446" class="is-active" aria-current="page">양식 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 고용주의 분기별 연방세 보고서 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-8" data-drupal-link-system-path="node/5737">양식 W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보수를 지급하는 무역 또는 사업에 종사하는 고용주 </span> </li> <li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-9" data-drupal-link-system-path="node/15532">양식 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 분할 납부 합의 신청 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-10">세금 전문가 인기 검색</span> </li> <li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-11" data-drupal-link-system-path="node/19996">양식 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보고서 수정/정정 </span> </li> <li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-12" data-drupal-link-system-path="node/15839">양식 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 위임장 신청 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-13" data-drupal-link-system-path="node/15536">양식 W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 납세자 식별 번호(ITIN) 신청 </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-14">회보 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> IRS 관련 업무 종사자에 대한 규정 </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="/ko/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="검색" aria-label="검색" 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" >- 어떤 -</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" >- 어떤 -</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="검색" 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="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</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-ko"> <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="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" data-drupal-link-system-path="node/11">세무 전문가</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="#">세금 신고</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/filing" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/how-to-file-your-taxes-step-by-step">개인</a></li><li><a href="/ko/individuals/international-taxpayers">국제 납세자</a></li><li><a href="/ko/businesses">사업체 및 자영업자</a></li><li><a href="/ko/charities-and-nonprofits">자선 및 비영리 단체</a></li><li><a href="/ko/government-entities/federal-state-local-governments">연방, 주 및 시 정부</a></li><li><a href="/ko/government-entities/indian-tribal-governments">인디언 부족 정부</a></li><li><a href="/ko/tax-exempt-bonds">면세 채권</a></li><li><span class="mega-menu-column-header">개인을 위한 서류 제출</span></li><li><a href="/ko/filing/individuals/how-to-file">제출 방법</a></li><li><a href="/ko/filing/individuals/when-to-file">제출 기간</a></li><li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type">제출 장소</a></li><li><a href="/ko/filing/individuals/update-my-information">귀하의 정보 업데이트</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/individuals/get-transcript">세무 기록 사본 얻기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number">고용주 식별 번호 (EIN)</a></li><li><a href="/ko/filing/wheres-my-amended-return">수정된 신고서 현황 확인</a></li><li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin">신분 보호 핀 (IP PIN) 얻기</a></li><li><a href="/ko/filing/irs-free-file-do-your-taxes-for-free">세금 보고 무료로 하기 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">납부</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/payments" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">납부 방법</span></li><li><a href="/ko/payments/direct-pay-with-bank-account">은행 계좌(자동 이체)</a></li><li><a href="/ko/payments/online-payment-agreement-application">납부 계획 (분할 납부 합의)</a></li><li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system">전자식 연방 세금 납부 시스템 (EFTPS)</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/payments/online-account-for-individuals">귀하의 온라인 계정</a></li><li><a href="/ko/individuals/tax-withholding-estimator">IRS 세금 원천징수 추정기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes">추정세</a></li><li><a href="/ko/payments/penalties">과태료</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">환급</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/refunds" class="mobile-only-text">개요</a></li><li><a href="/ko/wheres-my-refund" class="mega-menu-column-header">내 환급액이 어디 있습니까?</a></li><li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">자동 이체</a></li><li><a href="/ko/taxtopics/tc203">감소된 환급액</a></li><li><a href="/ko/filing/file-an-amended-return">수정된 신고서</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">세액 공제</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/credits-and-deductions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족">개인</a></li><li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보">사업체 및 자영업자</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc">근로 소득 세액 공제 (EITC)</a></li><li><a href="/ko/credits-deductions/individuals/child-tax-credit">자녀 세액공제</a></li><li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits">청정 차량 및 에너지 세액공제</a></li><li><a href="/ko/help/ita/how-much-is-my-standard-deduction">표준 공제</a></li><li><a href="/ko/retirement-plans">퇴직 계획</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">양식 및 작성 지침</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/forms-instructions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">양식 및 작성 지침</span></li><li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서">양식 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내">양식 1040 지침</a></li><li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서">양식 W-9</a></li><li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서">양식 4506-T</a></li><li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명">양식 W-4 </a></li><li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서">양식 941</a></li><li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주">양식 W-2</a></li><li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청">양식 9465</a></li><li><span class="mega-menu-column-header">세금 전문가 인기 검색</span></li><li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정">양식 1040-X</a></li><li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청">양식 2848</a></li><li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청">양식 W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정">회보 230</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">메인 네비게이션 바</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/ko/filing" class="top-level-nav-item">세금 신고</a> </li> <li> <a href="/ko/payments" class="top-level-nav-item">납부</a> </li> <li> <a href="/ko/refunds" class="top-level-nav-item">환급</a> </li> <li> <a href="/ko/credits-and-deductions" class="top-level-nav-item">세액 공제</a> </li> <li> <a href="/ko/forms-instructions" class="top-level-nav-item">양식 및 작성 지침</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="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</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=ko xml:lang=ko ><a href="/ko" lang=ko xml:lang=ko >홈페이지</a></li><li lang=ko xml:lang=ko ><a href="/ko/forms-instructions" lang=ko xml:lang=ko >양식과 지침 (영어)</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 양식과 지침 (영어)</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="/ko/forms-instructions" title="현 연도(영어)" id="term-18551" rel="child" lang="ko" xml:lang="ko" hreflang="ko">현 연도(영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/prior-year" title="전년도 (영어)" id="term-18566" rel="child" lang="ko" xml:lang="ko" hreflang="ko">전년도 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/accessible-irs-tax-products" title="시청각장애인 접근가능 자료(영어)" id="term-18546" rel="child" lang="ko" xml:lang="ko" hreflang="ko">시청각장애인 접근가능 자료(영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/ebook" title="전자 책 (영어)" id="term-18556" rel="child" lang="ko" xml:lang="ko" hreflang="ko">전자 책 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/browser-friendly" title="브라우저 친화적 (영어)" id="term-22221" rel="child" lang="ko" xml:lang="ko" hreflang="ko">브라우저 친화적 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/mobile-friendly-forms" title="모바일 친화적 양식 (영어)" id="term-29421" rel="child" lang="ko" xml:lang="ko" hreflang="ko">모바일 친화적 양식 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/changes-to-current-forms-publications" title="양식 배포 후 수정사항 (영어)" id="term-18561" rel="child" lang="ko" xml:lang="ko" hreflang="ko">양식 배포 후 수정사항 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/order-products" title="양식 및 간행물 주문" id="term-22206" rel="child" lang="ko" xml:lang="ko" hreflang="ko">양식 및 간행물 주문</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/more-information" title="양식 및 작성 지침 관련 도움 (영어)" id="term-22226" rel="child" lang="ko" xml:lang="ko" hreflang="ko">양식 및 작성 지침 관련 도움 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/comment-on-tax-forms-and-publications" title="세무 양식 및 간행물에 대한 의견 (영어)" id="term-28036" rel="child" lang="ko" xml:lang="ko" hreflang="ko">세무 양식 및 간행물에 대한 의견 (영어)</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"> 현재 선택하신 언어로는 번역이 제공되지 않음으로 이 페이지는 한국어로 번역되어 있지 않습니다. <a href="https://www.irs.gov/ko/help/let-us-help-you#help">귀하의 언어로 도움을 받으십시오</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 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About Form 941, Employer's Quarterly Federal Tax Return | Internal Revenue Service