About Form 941, Employer's Quarterly Federal Tax Return

Employers use Form 941 to:

  • Report income taxes, Social Security tax, or Medicare tax withheld from employee's paychecks.
  • Pay the employer's portion of Social Security or Medicare tax.

Current revision

Recent developments

Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MAR-2024

Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021

Correction to the Instructions for Form 941 (Rev. June 2021) -- 19-OCT-2021

Rev. Proc. 2021-33 provides a safe harbor on figuring "gross receipts" solely for determining eligibility for the employee retention credit

Notice 2021-49 provides guidance on the employee retention credit (ERC) under IRC 3134 and on other miscellaneous issues related to the ERC

Notice 2021-46 supplements Notice 2021-31 on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021

Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021

Clarification of the definition of qualified sick leave wages and qualified family leave wages -- 29-JAN-2021

More time to withhold and pay the employee share of social security tax deferred in 2020 -- 28-JAN-2021

Didn’t get requested PPP loan forgiveness? You can claim the Employee Retention Credit for 2020 on the 4th quarter Form 941 -- 22-JAN-2021

Form W-2 reporting of employee Social Security tax deferred under Notice 2020-65 -- 29-OCT-2020

Changes to reporting tax liabilities if you claim certain nonrefundable credits -- 16-SEP-2020

Failure to deposit penalties on some employers claiming new tax credits -- 21-AUG-2020

Temporary e-file waiver for CPEOs (Notice 2020-35) -- 01-JUN-2020

Impact of recent COVID-19 legislation on employment taxes -- 05-MAY-2020

IRS COVID-19 new FAQs on sick leave and family leave 

Employee Retention Credit for employers subject to closure due to COVID-19 crisis -- 03-APR-2020


File Schedule B (Form 941) if you are a semiweekly schedule depositor. You are a semiweekly depositor if you:

  • Reported more than $50,000 of employment taxes in the lookback period.
  • Accumulated a tax liability of $100,000 or more on any given day in the current or prior calendar year.

Schedule B (Form 941)PDF 
Instructions for Schedule B (Form 941)PDF 
All Schedule B (Form 941) Revisions 

Employers use Schedule D (Form 941) to explain certain discrepancies between Forms W-2, Wage and Tax Statement, and Forms 941, Employer's QUARTERLY Federal Tax Return, for the totals of:

  • Social security wages.
  • Medicare wages and tips.
  • Social security tips, federal income tax withheld.
  • Advance earned income credit (EIC) payments.

Schedule D (Form 941)PDF 
Instructions for Schedule D (Form 941)PDF 
All Schedule D (Form 941) Revisions 

Use Schedule R (Form 941) to allocate the aggregate information reported on Form 941 to each client. If you have more than 15 clients, complete as many continuation sheets as necessary. Attach Schedule R, including any continuation sheets, to your aggregate Form 941.

Schedule R (Form 941)PDF 
Instructions for Schedule R (Form 941)PDF 
All Schedule R (Form 941) Revisions 

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