For the latest information about developments related to Schedule B and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form941.
Reporting prior period adjustments. Prior period adjustments are reported on Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund, and are not taken into account when figuring the tax liability for the current quarter. When you file Schedule B with your Form 941 (or Form 941-SS), do not change your tax liability by adjustments reported on any Form 941-X or 944-X.
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