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Correcting Employment Taxes

Effective for errors discovered on or after January 1, 2009, regulations were issued in connection with the IRS's development of the "X" amended return forms. The "X" forms are used to report adjustments to employment taxes and to claim refunds of overpaid employment taxes. These forms correspond and relate line-by-line to the employment tax return they are correcting.

Employers should use the corresponding "X" forms listed below to correct employment tax errors as soon as they are discovered. For example, use Form 941-X, Adjusted Employers QUARTERLY Federal Tax Return or Claim for Refund, to correct errors on a previously filed Form 941.

Taxpayers will continue to use Form 843 when requesting abatement of assessed penalties and interest. In addition, there is no "X" form for the Form 940, and taxpayer will continue to use a Form 940 for amended returns.

For overpayments: Employers correcting an overpayment must use the corresponding “X” form. Employers can choose to either make an adjustment or claim a refund on the form.

For underpayments: Employers correcting an underpayment must use the corresponding “X” form. Amounts owed must be paid by the receipt of the return. Payments can be made using EFTPS, by sending a check, or by credit card (for most “X” forms).

94X Series Adjusted Tax Forms
Return previously filed Corresponding 94X series form
Form 941, Employer’s Quarterly Federal Tax Return (PDF) Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund (PDF), Instructions (PDF)
Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees (PDF) Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund (PDF), Instructions (PDF)
Form 944, Employer’s Annual Federal Tax Return (PDF) Form 944-X, Adjusted Employer’s Annual Federal Tax Return or Claim for Refund (PDF), Instructions (PDF)
Form 945, Annual Return of Withheld Federal Income Tax (PDF) Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund (PDF), Instructions (PDF)
Form CT-1, Employer’s Annual Railroad Retirement Tax Return (PDF) Form CT-1X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund (PDF), Instructions (PDF)

Interest-Free Adjustments and Claims for Refund

Revenue Ruling 2009-39 illustrates the application of the interest-free adjustment and claim for refund processes under the final regulations promulgated by Treasury Decision 9405 (TD 9405). TD 9405 amends the process for making interest-free adjustments of employment taxes under sections 6205 and 6413, and claiming refunds of employment taxes under sections 6402 and 6414.

Page Last Reviewed or Updated: 04-Apr-2014