Instructions for IRS Form 941-X "Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund"

This document contains official instructions for IRS Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 941-X is available for download through .

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Instructions for Form 941-X
Department of the Treasury
Internal Revenue Service
(Rev. October 2020)
Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code
employee retention credit, including the dates for which
unless otherwise noted.
the credit may be claimed, go to IRS.gov/ERC.
Corrections to the deferred amount of the employer
Future Developments
share of social security tax reported on Form 941,
line 13b, are reported on Form 941-X, line 24, for the
For the latest information about developments related to
second quarter of 2020. For the third and fourth quarters
Form 941-X and its instructions, such as legislation
of 2020, corrections to both the deferred amount of the
enacted after they were published, go to
IRS.gov/
employer and employee share of social security tax are
Form941X.
reported on Form 941-X, line 24. For more information
The October 2020 revision of Form 941-X updates
about the deferral of employment tax deposits, including
Form 941-X to allow it to be used to make
TIP
the dates that deposits may be deferred and when they
corrections to the deferred amount of the
must be paid, go to IRS.gov/ETD.
employee share of social security tax for the third and
Note. If a line on Form 941-X doesn't apply to you,
fourth quarters of 2020.
leave it blank. If you're correcting a quarter that began
before April 1, 2020, you must leave blank the new lines 9,
What's New
10, 17, 18, 24, 25, 26, 28, 29, 30, 31, 32, 33a, 33b, and
34.
Changes to Form 941-X (Rev. October 2020) for coro-
navirus (COVID-19) related tax relief. Form 941-X has
If you claimed the credit for qualified sick and
been revised to allow for correcting the deferred amount
family leave wages and/or the employee retention
!
of the employee share of social security tax on wages
credit on your original Form 941 for the quarter,
CAUTION
paid on or after September 1, 2020, and before January 1,
and you make any corrections on Form 941-X for the
2021. Form 941-X, line 24, is now used to correct the
quarter to amounts used to figure these credits, you will
deferral of the employer and employee share of social
need to refigure the amount of these credits using
security tax for the third and fourth quarters of 2020. For
Worksheet
1, later. You will also use this worksheet to
the second quarter of 2020, Form 941-X, line 24, is used
figure these credits if you’re claiming them for the first time
to correct only the deferral of the employer share of social
on Form 941-X.
security tax. Form 941-X, line 33, has been renumbered to
line 33a, and new line 33b is used to correct the portion of
COBRA premium assistance credit. The COBRA
the deferred amount of the employee share of social
premium assistance credit lines are no longer on Form
security tax for the third and fourth quarters of 2020
941-X. The COBRA premium assistance credit was
included on Form 941, line 13b. For more information
available to an employer for premiums paid on behalf of
about the deferral of the employee share of social security
employees who were involuntarily terminated from
tax, see Notice 2020-65, 2020-38 I.R.B. 567, available at
employment between September 1, 2008, and May 31,
IRS.gov/irb/2020-38_IRB#NOT-2020-65.
2010. The COBRA premium assistance credit isn’t
available for individuals who were involuntarily terminated
Reminders
after May 31, 2010. The IRS previously kept these lines
available on Form 941-X because, in rare circumstances,
Previous changes to Form 941-X for COVID-19 rela-
such as instances where COBRA eligibility was delayed
ted employment tax credits and other tax relief. The
as a result of employer-provided health insurance
following significant changes were made to Form 941-X to
coverage following termination, the credit was still
allow for correcting COVID-19 related employment tax
available. It is extremely unlikely that any employers
credits and other tax relief reported on Form 941.
would still be providing health insurance coverage for an
Corrections to amounts reported on Form 941, lines
employee terminated between September 1, 2008, and
5a(i), 5a(ii), 11b, 13c, 19, and 20, for the credit for
May 31, 2010. Therefore, the IRS is no longer accepting
qualified sick and family leave wages are reported on
claims for the COBRA premium assistance credit.
Form 941-X, lines 9, 10, 17, 25, 28, and 29, respectively.
However, if you need to correct a previously claimed
For more information about the credit for qualified sick and
COBRA premium assistance credit for a quarter in which
family leave wages, including the dates for which the
the statute of limitations on corrections hasn't expired, you
credit may be claimed, go to IRS.gov/PLC.
can file the April 2017 revision of Form 941-X and make
Corrections to amounts reported on Form 941, lines
the corrections on lines 20a and 20b.
11c, 13d, 21, and 22, for the employee retention credit are
reported on Form 941-X, lines 18, 26, 30, and 31,
Form 941-X is filed to correct Form 941 or Form
respectively. Corrections to Form 941, lines 24 and 25,
941-SS. References to Form 941 on Form 941-X and in
are reported on Form 941-X, lines 33a and 34,
these instructions also apply to Form 941-SS, Employer's
respectively (these lines are only used for the second
QUARTERLY Federal Tax Return (American Samoa,
quarter of 2020). For more information about the
Guam, the Commonwealth of the Northern Mariana
Nov 04, 2020
Cat. No. 20331U
Instructions for Form 941-X
Department of the Treasury
Internal Revenue Service
(Rev. October 2020)
Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code
employee retention credit, including the dates for which
unless otherwise noted.
the credit may be claimed, go to IRS.gov/ERC.
Corrections to the deferred amount of the employer
Future Developments
share of social security tax reported on Form 941,
line 13b, are reported on Form 941-X, line 24, for the
For the latest information about developments related to
second quarter of 2020. For the third and fourth quarters
Form 941-X and its instructions, such as legislation
of 2020, corrections to both the deferred amount of the
enacted after they were published, go to
IRS.gov/
employer and employee share of social security tax are
Form941X.
reported on Form 941-X, line 24. For more information
The October 2020 revision of Form 941-X updates
about the deferral of employment tax deposits, including
Form 941-X to allow it to be used to make
TIP
the dates that deposits may be deferred and when they
corrections to the deferred amount of the
must be paid, go to IRS.gov/ETD.
employee share of social security tax for the third and
Note. If a line on Form 941-X doesn't apply to you,
fourth quarters of 2020.
leave it blank. If you're correcting a quarter that began
before April 1, 2020, you must leave blank the new lines 9,
What's New
10, 17, 18, 24, 25, 26, 28, 29, 30, 31, 32, 33a, 33b, and
34.
Changes to Form 941-X (Rev. October 2020) for coro-
navirus (COVID-19) related tax relief. Form 941-X has
If you claimed the credit for qualified sick and
been revised to allow for correcting the deferred amount
family leave wages and/or the employee retention
!
of the employee share of social security tax on wages
credit on your original Form 941 for the quarter,
CAUTION
paid on or after September 1, 2020, and before January 1,
and you make any corrections on Form 941-X for the
2021. Form 941-X, line 24, is now used to correct the
quarter to amounts used to figure these credits, you will
deferral of the employer and employee share of social
need to refigure the amount of these credits using
security tax for the third and fourth quarters of 2020. For
Worksheet
1, later. You will also use this worksheet to
the second quarter of 2020, Form 941-X, line 24, is used
figure these credits if you’re claiming them for the first time
to correct only the deferral of the employer share of social
on Form 941-X.
security tax. Form 941-X, line 33, has been renumbered to
line 33a, and new line 33b is used to correct the portion of
COBRA premium assistance credit. The COBRA
the deferred amount of the employee share of social
premium assistance credit lines are no longer on Form
security tax for the third and fourth quarters of 2020
941-X. The COBRA premium assistance credit was
included on Form 941, line 13b. For more information
available to an employer for premiums paid on behalf of
about the deferral of the employee share of social security
employees who were involuntarily terminated from
tax, see Notice 2020-65, 2020-38 I.R.B. 567, available at
employment between September 1, 2008, and May 31,
IRS.gov/irb/2020-38_IRB#NOT-2020-65.
2010. The COBRA premium assistance credit isn’t
available for individuals who were involuntarily terminated
Reminders
after May 31, 2010. The IRS previously kept these lines
available on Form 941-X because, in rare circumstances,
Previous changes to Form 941-X for COVID-19 rela-
such as instances where COBRA eligibility was delayed
ted employment tax credits and other tax relief. The
as a result of employer-provided health insurance
following significant changes were made to Form 941-X to
coverage following termination, the credit was still
allow for correcting COVID-19 related employment tax
available. It is extremely unlikely that any employers
credits and other tax relief reported on Form 941.
would still be providing health insurance coverage for an
Corrections to amounts reported on Form 941, lines
employee terminated between September 1, 2008, and
5a(i), 5a(ii), 11b, 13c, 19, and 20, for the credit for
May 31, 2010. Therefore, the IRS is no longer accepting
qualified sick and family leave wages are reported on
claims for the COBRA premium assistance credit.
Form 941-X, lines 9, 10, 17, 25, 28, and 29, respectively.
However, if you need to correct a previously claimed
For more information about the credit for qualified sick and
COBRA premium assistance credit for a quarter in which
family leave wages, including the dates for which the
the statute of limitations on corrections hasn't expired, you
credit may be claimed, go to IRS.gov/PLC.
can file the April 2017 revision of Form 941-X and make
Corrections to amounts reported on Form 941, lines
the corrections on lines 20a and 20b.
11c, 13d, 21, and 22, for the employee retention credit are
reported on Form 941-X, lines 18, 26, 30, and 31,
Form 941-X is filed to correct Form 941 or Form
respectively. Corrections to Form 941, lines 24 and 25,
941-SS. References to Form 941 on Form 941-X and in
are reported on Form 941-X, lines 33a and 34,
these instructions also apply to Form 941-SS, Employer's
respectively (these lines are only used for the second
QUARTERLY Federal Tax Return (American Samoa,
quarter of 2020). For more information about the
Guam, the Commonwealth of the Northern Mariana
Nov 04, 2020
Cat. No. 20331U
Islands, and the U.S. Virgin Islands), unless otherwise
about corrections during the calendar year and about
noted.
administrative errors. See section 2 of Pub. 15 for more
information about section 3509. If section 3509 rates
Employee consents to support a claim for refund.
apply, see the instructions for
lines
19–22, later.
Rev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at
IRS.gov/irb/2017-14_IRB#RP-2017-28, provides
Only transposition or math errors involving the
guidance to employers on the requirements for employee
inaccurate reporting of the amount withheld are
!
consents used by an employer to support a claim for
“administrative errors.”
CAUTION
refund of overcollected social security tax and Medicare
You can’t file a Form 941-X to correct federal income
tax. The revenue procedure clarifies the basic
tax withholding for prior years for nonadministrative errors.
requirements for both a request for employee consent and
In other words, you can’t correct federal income tax
for the employee consent, and permits a consent to be
actually withheld from an employee in a prior year if you
requested, furnished, and retained in an electronic format
discover that you didn’t withhold the right amount. For
as an alternative to a paper format. The revenue
example, you can’t correct federal income tax withheld in
procedure also contains guidance concerning when an
a prior year because you used the wrong income tax
employer may claim a refund of only the employer share
withholding table or you didn’t treat a payment correctly as
of overcollected social security tax and Medicare tax. The
taxable or nontaxable. Similarly, if you paid federal
revenue procedure requires that any request for consent
income tax in a prior year on behalf of your employee,
include an Additional Medicare Tax notice indicating that
rather than deducting it from the employee’s pay (which
any claim on the employee’s behalf won’t include a claim
resulted in additional wages subject to tax), and in a
for overpaid Additional Medicare Tax.
subsequent year you determine that you incorrectly
Qualified small business payroll tax credit for in-
calculated the amount of tax, you can’t correct the federal
creasing research activities. For tax years beginning
income tax withholding. However, you must still correct
after 2015, a qualified small business may elect to claim
the amount of wages you reported on Form 941 and Form
up to $250,000 of its credit for increasing research
W-2, Wage and Tax Statement, for a prior year by filing
activities as a payroll tax credit against the employer
Form 941-X and Form W-2c, Corrected Wage and Tax
share of social security tax. The payroll tax credit election
Statement. You will report the correct wages on Form
must be made on or before the due date of the originally
941-X, line 6, column 1.
filed income tax return (including extensions). Any
The amount actually withheld is reflected on
election to take the payroll tax credit may be revoked only
payroll information or on Form W-2 which can be
with the consent of the IRS. The portion of the credit used
TIP
used by the employee to claim a credit for
against the employer share of social security tax is
withholding for individual income tax return purposes.
allowed in the first calendar quarter beginning after the
date that the qualified small business filed its income tax
Correcting Additional Medicare Tax withholding and
return. The election and determination of the credit
wages and tips subject to Additional Medicare Tax
amount that will be used against the employer share of
withholding. Wages and tips subject to Additional
social security tax is made on Form 6765, Credit for
Medicare Tax withholding are reported on Form 941,
Increasing Research Activities. The amount from Form
line 5d. Certain errors discovered on a previously filed
6765, line 44, must then be reported on Form 8974,
Form 941 are corrected on Form 941-X, line 13. However,
Qualified Small Business Payroll Tax Credit for Increasing
you can’t file a Form 941-X to correct the wrong amount of
Research Activities. Form 8974 is used to determine the
Additional Medicare Tax actually withheld from an
amount of the credit that can be used in the current
employee in a prior year, including any amount you paid
quarter. The amount from Form 8974, line 12, is reported
on behalf of your employee rather than deducting it from
on Form 941, line 11a (line 11 for quarters beginning
the employee’s pay (which resulted in additional wages
before April 1, 2020). Any corrections to Form 941,
subject to tax). See the instructions for
line
13, later, for
line 11a (line 11 for quarters beginning before April 1,
more information on the types of errors that can be
2020), are reported on Form 941-X, line 16. If you make a
corrected and how the correction is reported on Form
correction on Form 941-X, line 16, you must attach a
941-X. For more information about Additional Medicare
corrected Form 8974. For more information about the
Tax withholding, see the Instructions for Form 941 or go to
payroll tax credit, go to IRS.gov/ResearchPayrollTC.
IRS.gov/ADMT.
Correcting federal income tax withheld. Generally,
You may need to attach Schedule R (Form 941) to
you may correct federal income tax withholding errors
your Form 941-X. If you were required to file Schedule R
only if you discovered the errors in the same calendar
(Form 941), Allocation Schedule for Aggregate Form 941
year you paid the wages. In addition, for an overcollection,
Filers, when you filed Form 941, you must complete
you may correct federal income tax withholding only if you
Schedule R (Form 941) when correcting an aggregate
also repaid or reimbursed the employees in the same
Form 941. Schedule R (Form 941) is completed only for
year.
those clients and customers who have corrections
For prior years, you may only correct administrative
reported on Form 941-X. Schedule R (Form 941) is filed
errors to federal income tax withholding (that is, errors in
as an attachment to Form 941-X.
which the amount reported on Form 941, line 3, isn't the
Approved section 3504 agents and certified
amount you actually withheld from an employee’s wages)
professional employer organizations (CPEOs) must
and errors for which section 3509 rates apply. See section
complete and file Schedule R (Form 941) when filing an
13 of Pub. 15, Employer’s Tax Guide, for more information
-2-
Instructions for Form 941-X (Rev. 10-2020)
aggregate Form 941. Aggregate Forms 941 are filed by
We use the terms “correct” and “corrections” on
agents approved by the IRS under section 3504. To
Form 941-X and in these instructions to include
TIP
request approval to act as an agent for an employer, the
interest-free adjustments under sections 6205 and
agent files Form 2678 with the IRS. Aggregate Forms 941
6413 and claims for refund and abatement under sections
are also filed by CPEOs approved by the IRS under
6402, 6414, and 6404. See Rev. Rul. 2009-39 for
section 7705. To become a CPEO, the organization must
examples of how the interest-free adjustment and claim
apply through the IRS Online Registration System at
for refund rules apply in 10 different situations. You can
IRS.gov/CPEO. CPEOs file Form 8973, Certified
find Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at
IRS.gov/irb/
Professional Employer Organization/Customer Reporting
2009-52_IRB#RR-2009-39.
Agreement, to notify the IRS that they started or ended a
service contract with a customer.
When you discover an error on a previously filed Form
941, you must:
Other third-party payers that file aggregate Forms 941,
Correct that error using Form 941-X;
such as non-certified PEOs, must complete and file
File a separate Form 941-X for each Form 941 that
Schedule R (Form 941) if they have clients that are
you’re correcting; and
claiming the qualified small business payroll tax credit for
Generally, file Form 941-X separately. Don't file Form
increasing research activities, the credit for qualified sick
941-X with Form 941. However, if you didn't previously file
and family leave wages, or the employee retention credit,
Form 941 because you mistakenly treated your
or clients deferring the employer or the employee share of
employees as nonemployees, you may have to file Form
social security tax. If you're an other third-party payer that
941-X with Form 941. See the instructions for
line
36,
didn't file Schedule R (Form 941) with Form 941 because
later.
you didn't meet these requirements, but are now filing
Form 941-X to report these credits or the deferral of the
If you didn’t file a Form 941 for one or more quarters,
employer or the employee share of social security tax for
don’t use Form 941-X. Instead, file Form 941 for each of
your clients, then you must now file Schedule R (Form
those quarters. See also
When Should You File Form
941) and attach it to Form 941-X.
941-X, later. However, if you didn’t file Forms 941
because you improperly treated workers as independent
General Instructions:
contractors or nonemployees and are now reclassifying
Understanding Form 941-X
them as employees, see the instructions for
line
36, later.
Report the correction of underreported and
What Is the Purpose of Form 941-X?
overreported amounts for the same tax period on a single
Form 941-X, unless you’re requesting a refund or
Use Form 941-X to correct errors on a Form 941 that you
abatement. If you’re requesting a refund or abatement and
previously filed. Use Form 941-X to correct:
are correcting both underreported and overreported
Wages, tips, and other compensation;
amounts, file one Form 941-X correcting the
Income tax withheld from wages, tips, and other
underreported amounts only and a second Form 941-X
compensation;
correcting the overreported amounts.
Taxable social security wages;
Taxable social security tips;
You’ll use the adjustment process if you underreported
Taxable Medicare wages and tips;
employment taxes and are making a payment, or if you
Taxable wages and tips subject to Additional Medicare
overreported employment taxes and will be applying the
Tax withholding;
credit to Form 941 for the period during which you file
Deferred amount of the employer share of social
Form 941-X. However, see the
Caution
under Is There a
security tax;
Deadline for Filing Form 941-X, later, if you’re correcting
Deferred amount of the employee share of social
overreported amounts during the last 90 days of a period
security tax;
of limitations. You’ll use the claim process if you
Qualified small business payroll tax credit for increasing
overreported employment taxes and are requesting a
research activities;
refund or abatement of the overreported amount. Follow
Amounts reported on Form 941 for the credit for
the chart on page 5 of Form 941-X for help in choosing
qualified sick and family leave wages, including
whether to use the adjustment process or the claim
adjustments to Form 941, lines 5a(i), 5a(ii), 11b, 13c, 19,
process. Be sure to give us a detailed explanation on
and 20; and
line 37 for each correction that you show on Form 941-X.
Amounts reported on Form 941 for the employee
retention credit, including adjustments to Form 941, lines
Continue to report current quarter fractions of cents,
11c, 13d, 21, and 22, (for the second quarter of 2020, also
third-party sick pay, tips, and group-term life insurance on
Form 941, lines 24 and 25).
Form 941, lines 7–9.
Use Form 843, Claim for Refund and Request for
You have additional requirements to complete when
Abatement, to request a refund or abatement of assessed
filing Form 941-X, such as certifying that you filed (or will
interest or penalties. Don’t request a refund or abatement
file) all applicable Forms W-2 and Forms W-2c with the
of assessed interest or penalties on Form 941 or Form
Social Security Administration (SSA). For corrections of
941-X.
overreported federal income tax, social security tax,
Medicare tax, or Additional Medicare Tax, you must make
any certifications that apply to your situation.
-3-
Instructions for Form 941-X (Rev. 10-2020)
Don’t use Form 941-X to correct Form CT-1, 943,
pay the amount you owe by the time you file. Doing so
944, or 945. Instead, use the “X” form that
will generally ensure that your correction is interest free
!
corresponds to those forms (Form CT-1 X, 943-X,
and not subject to failure-to-pay (FTP) or failure-to-deposit
CAUTION
944-X, or 945-X).
(FTD) penalties. See
What About Penalties and
Interest,
later. For details on how to make a payment, see the
Where Can You Get Help?
instructions for
line
27, later.
If Form 941-X is filed late (after the due date of the
For help filing Form 941-X or for questions about federal
return for the return period in which you discovered the
employment taxes and tax corrections, you can:
error), you must attach an amended Schedule B (Form
Go to
IRS.gov/EmploymentTaxes
and
IRS.gov/
941) to Form 941-X. Otherwise, the IRS may assess an
CorrectingEmploymentTaxes;
“averaged” FTD penalty. See “Averaged” FTD penalty in
See Pub. 15 for correcting Form 941, or Pub. 80,
section 11 of Pub. 15 or section 8 of Pub. 80 for more
Federal Tax Guide for Employers in the U.S. Virgin
information about “averaged” FTD penalties. The total tax
Islands, Guam, American Samoa, and the Commonwealth
reported on the “Total liability for the quarter” line of
of the Northern Mariana Islands, for correcting Form
Schedule B (Form 941) must match the corrected tax
941-SS; or
(Form 941, line 12, combined with any correction entered
Call the IRS Business and Specialty Tax Line at
on Form 941-X, line 23) for the quarter, less any previous
800-829-4933 or 800-829-4059 (TDD/TTY for persons
abatements and interest-free tax assessments.
who are deaf, hard of hearing, or have a speech
disability), Monday–Friday from 7:00 a.m. to 7:00 p.m.
If you discover an error in . . .
Form 941-X is due . . .
local time (Alaska and Hawaii follow Pacific time).
1. January, February, March
April 30
See also
How Can You Get Forms, Instructions, and
2. April, May, June
July 31
Publications From the
IRS, later.
3. July, August, September
October 31
When Should You File Form 941-X?
4. October, November,
January 31
December
File Form 941-X when you discover an error on a
The dates shown in the table above apply only to corrections of
previously filed Form 941.
underreported amounts. If any due date falls on a Saturday,
However, if your only errors on Form 941 relate to the
Sunday, or legal holiday, you may file Form 941-X on the next
business day.
number of employees who received wages (Form 941,
line 1) or to federal tax liabilities reported on Form 941,
Part 2, or on Schedule B (Form 941), Report of Tax
Example—You owe tax. On April 10, 2020, you
Liability for Semiweekly Schedule Depositors, don’t file
discovered that you underreported $10,000 of social
Form 941-X. For more information about correcting
security and Medicare wages on your 2019 first quarter
federal tax liabilities reported on Form 941, Part 2, or on
Form 941. File Form 941-X and pay the amount you owe
Schedule B (Form 941), see the Instructions for
by July 31, 2020, because you discovered the error in the
Schedule B (Form 941).
second quarter of 2020, and July 31, 2020, is the due date
Due dates. The due date for filing Form 941-X depends
for that quarter. If you file Form 941-X before July 31,
on when you discover an error and if you underreported or
2020, pay the amount you owe by the time you file.
overreported tax. If you underreported tax, see
The due date for filing the adjusted return is
Underreported
tax, later. For overreported amounts, you
determined by the type of return (Form 941 or
may choose to either make an interest-free adjustment or
TIP
Form 944) being corrected, without regard to your
file a claim for refund or abatement. If you’re correcting
current filing requirements. Therefore, if you're currently
overreported amounts, see
Overreported
filing Form 941 and you're correcting a previously filed
tax—Adjustment process
or
Overreported tax—Claim
Form 944, you must file Form 944-X by January 31 of the
process, later.
year following the year you discover the error.
If any due date falls on a Saturday, Sunday, or legal
holiday, you may file Form 941-X on the next business
Overreported tax—Adjustment process. If you
day. If we receive Form 941-X after the due date, we will
overreported tax on Form 941 and choose to apply the
treat Form 941-X as filed on time if the envelope
credit to Form 941 or Form 944, file an adjusted return on
containing Form 941-X is properly addressed, contains
Form 941-X soon after you discover the error but more
sufficient postage, and is postmarked by the U.S. Postal
than 90 days before the period of limitations on the credit
Service on or before the due date, or sent by an
or refund for Form 941 expires. See
Is There a Deadline
IRS-designated private delivery service (PDS) on or
for Filing Form
941-X, later.
before the due date. If you don’t follow these guidelines,
Overreported tax—Claim process. If you overreported
we will consider Form 941-X filed when it is actually
tax on Form 941, you may choose to file a claim for refund
received. See Pub. 15 or Pub. 80 for more information on
or abatement on Form 941-X any time before the period of
legal holidays. For more information about PDSs, see
limitations on credit or refund expires on Form 941. If you
Where Should You File Form
941-X, later.
also need to correct any underreported amounts, you
Underreported tax. If you’re correcting underreported
must file another Form 941-X reporting only corrections to
tax, you must file Form 941-X by the due date of the return
for the return period in which you discovered the error and
-4-
Instructions for Form 941-X (Rev. 10-2020)
the underreported amounts. See
Is There a Deadline for
IF you’re in . . .
THEN use this address . . .
Filing Form 941-X?
next.
Connecticut, Delaware, District of
You may not file a refund claim to correct federal
Columbia, Florida, Georgia,
Illinois, Indiana, Kentucky, Maine,
income tax or Additional Medicare Tax actually
!
Maryland, Massachusetts,
withheld from employees.
Department of the Treasury
CAUTION
Michigan, New Hampshire, New
Internal Revenue Service
Jersey, New York, North Carolina,
Is There a Deadline for Filing Form
Cincinnati, OH 45999-0005
Ohio, Pennsylvania, Rhode
941-X?
Island, South Carolina,
Tennessee, Vermont, Virginia,
West Virginia, Wisconsin
Generally, you may correct overreported taxes on a
previously filed Form 941 if you file Form 941-X within 3
Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
years of the date Form 941 was filed or 2 years from the
Hawaii, Idaho, Iowa, Kansas,
date you paid the tax reported on Form 941, whichever is
Louisiana, Minnesota,
Department of the Treasury
later. You may correct underreported taxes on a
Mississippi, Missouri, Montana,
Internal Revenue Service
previously filed Form 941 if you file Form 941-X within 3
Nebraska, Nevada, New Mexico,
Ogden, UT 84201-0005
years of the date the Form 941 was filed. We call each of
North Dakota, Oklahoma,
these time frames a “period of limitations.” For purposes
Oregon, South Dakota, Texas,
of the period of limitations, Forms 941 for a calendar year
Utah, Washington, Wyoming
are considered filed on April 15 of the succeeding year if
No legal residence or principal
Internal Revenue Service
filed before that date.
place of business in any state
P.O. Box 409101
Ogden, UT 84409
Example. You filed your 2018 fourth quarter Form 941
on January 28, 2019, and payments were timely made.
Special filing address for
The IRS treats the return as if it were filed on April 15,
exempt organizations; federal,
Department of the Treasury
2019. On January 20, 2022, you discovered that you
state, and local governmental
Internal Revenue Service
entities; and Indian tribal
overreported social security and Medicare wages on that
Ogden, UT 84201-0005
governmental entities, regardless
form by $350. To correct the error, you must file Form
of location
941-X by April 18, 2022, which is the end of the period of
limitations for Form 941, and use the claim process.
If you file Form 941-X to correct overreported
PDSs can't deliver to P.O. boxes. You must use the
amounts in the last 90 days of a period of
!
U.S. Postal Service to mail an item to a P.O. box address.
limitations, you must use the claim process. You
Go to
IRS.gov/PDS
for the current list of PDSs. If you file
CAUTION
can’t use the adjustment process. If you’re also correcting
Form 941-X using a PDS, send it to the following address.
underreported amounts, you must file another Form 941-X
to correct the underreported amounts using the
Ogden - Internal Revenue Submission Processing
adjustment process and pay any tax due.
Center
1973 Rulon White Blvd.
Where Should You File Form 941-X?
Ogden, UT 84201
Send your completed Form 941-X to the address shown
Use this address even if your business is located in a
next.
state that files in Cincinnati.
How Should You Complete Form
941-X?
Use a Separate Form 941-X for Each Quarter
You’re Correcting
Use a separate Form 941-X for each Form 941 that you’re
correcting. For example, if you found errors on your Forms
941 for the third and fourth quarters of 2019, file one Form
941-X to correct the 2019 third quarter Form 941. File a
second Form 941-X to correct the 2019 fourth quarter
Form 941.
Employer Identification Number (EIN), Name,
and Address
Enter your EIN, name, and address in the spaces
provided. Also enter your name and EIN on the top of
pages 2, 3, and 4, and on any attachments. If your
address has changed since you filed your Form 941, enter
the corrected information and the IRS will update your
address of record. Be sure to write your name, EIN, “Form
-5-
Instructions for Form 941-X (Rev. 10-2020)