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 Form 941 PDF Instructions for Form 941 (Print version PDF) 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 Schedules Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors 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 Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations 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 Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers 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 Other items you may find useful All Form 941 revisions E-file Form 940, 941 or 944 for small businesses Certain taxpayers may now file their employment taxes annually Revenue Ruling 2012-18 Answers to frequently asked questions for individuals of the same sex who are married under state law Other current products Related items About Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees About Form 944, Employer's Annual Federal Tax Return About Form 945, Annual Return of Withheld Federal Income Tax About Form 943-A (PR), Agricultural Employer's Record of Federal Tax Liability (Puerto Rican Version) About Form 2678, Employer/Payer Appointment of Agent E-file your employment tax returns Forms 940, 941, 943, 944, & 945
