IRS Form 941: Employer's Quarterly Federal Tax Return
Form 941 is the quarterly return employers file to report wages paid, federal income tax withheld and Social Security and Medicare taxes. It also reconciles the deposits made for the quarter. Employers who miss a quarter or deposit too little may receive IRS notices about the balance.
What this form is for
It reports payroll taxes for each calendar quarter and shows any balance due or overpayment.
When people usually use it
Businesses with employees file it every quarter. Owners look it up when a notice says a quarter is missing or does not match deposits.
What to have ready
- Payroll records for the quarter
- Records of tax deposits
- The business EIN
Notices that mention it
- IRS Notice CP14: Balance due
- IRS Notice CP504: Notice of intent to levy
- IRS Notice CP136: New deposit schedule for payroll taxes
Related forms
- Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return
- Form W-2: Wage and Tax Statement
- Form SS-4: Application for Employer Identification Number (EIN)
Read the IRS page
IRS.gov page for Form 941 (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 941?
Form 941 is the quarterly return employers file to report wages paid, federal income tax withheld and Social Security and Medicare taxes. It also reconciles the deposits made for the quarter. Employers who miss a quarter or deposit too little may receive IRS notices about the balance.
Where do I get Form 941?
Get it from IRS.gov. The IRS page for Form 941, https://www.irs.gov/forms-pubs/about-form-941, has the latest revision, the instructions and any recent changes.
Do I need to file Form 941?
That depends on your own facts. The instructions on IRS.gov explain who uses Form 941, and any IRS letter you got may say what it needs from you. This is not tax advice.
What should I have ready for Form 941?
Gather: payroll records for the quarter; records of tax deposits; the business ein. The instructions on IRS.gov list everything the form asks for.
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