Instructions for Schedule B 
(Form 941) - Introductory Material


Table of Contents

Future Developments

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.

Reminders

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.

Amended Schedule B.   If you have been assessed a failure-to-deposit (FTD) penalty, you may be able to file an amended Schedule B. See Correcting Previously Reported Tax Liability, later.


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