Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code unless otherwise noted.
Table of Contents
- Instructions for Form 941-X - Introductory Material
- General Instructions: Understanding Form 941-X
- What Is the Purpose of Form 941-X?
- Where Can You Get Help?
- When Should You File Form 941-X?
- Is There a Deadline for Filing Form 941-X?
- Where Should You File Form 941-X?
- How Should You Complete Form 941-X?
- Use a Separate Form 941-X for Each Quarter You Are Correcting
- EIN, Name, and Address
- Return You Are Correcting
- Enter the Date You Discovered Errors
- Must You Make an Entry on Each Line?
- How Should You Report Negative Amounts?
- How Should You Make Entries on Form 941-X?
- What About Penalties and Interest?
- Overview of the Process
- Specific Instructions:
- Part 1: Select ONLY One Process
- Part 2: Complete the Certifications
- Part 3: Enter the Corrections for This Quarter
- What Amounts Should You Report in Part 3?
- 6. Wages, Tips, and Other Compensation
- 7. Federal Income Tax Withheld from Wages, Tips, and Other Compensation
- 8. Taxable Social Security Wages
- 9. Taxable Social Security Tips
- 10. Taxable Medicare Wages and Tips
- 11. Taxable Wages and Tips Subject to Additional Medicare Tax Withholding
- 12. Section 3121(q) Notice and Demand—Tax on Unreported Tips
- 13. Tax Adjustments
- 14–17. Special Additions to Wages for Federal Income Tax, Social Security Taxes, Medicare Taxes, and Additional Medicare Tax
- 18. Subtotal
- 19a.Claiming or Correcting the COBRA Premium Assistance Credit
- 19b.Number of Individuals Provided COBRA Premium Assistance on line 19a
- 20. Total
- Part 4: Explain Your Corrections for This Quarter
- Part 5. Sign Here
- How Can You Order Forms, Instructions, and Publications from the IRS?
- Additional Information
- Instructions for Form 941-X - Notices
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