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Reporting prior period adjustments. Prior period adjustments are reported on Form 941-X, Amended Employer's QUARTERLY 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 (Form 941) with your Form 941 (or Form 941-SS), do not change your tax liability by adjustments reported on any Form 941-X.
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