IRS Form 941 Schedule R - Allocation Schedule for Aggregate Form 941 Filers

IRS Form 941 or the "Schedule R - Allocation Schedule For Aggregate Form 941 Filers" is tax form released and collected by the United States Internal Revenue Service. The January 1, 2018 fillable version of the 941 Form can be downloaded below in PDF-format.

The "Schedule R - Allocation Schedule For Aggregate Form 941 Filers" can be filed digitally and submitted online or printed out and sent to the IRS mailing address.

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Schedule R (Form 941):
Allocation Schedule for Aggregate Form 941 Filers
OMB No. 1545-0029
(Rev. January 2018)
Department of the Treasury — Internal Revenue Service
Report for calendar year:
Employer identification number (EIN)
Check the quarter (same as Form 941):
1: January, February, March
Name as shown on Form 941
2: April, May, June
Type of filer (check one):
Section 3504 Agent
Certified Professional Employer Organization (CPEO)
3: July, August, September
4: October, November, December
Read the instructions before you complete Schedule R. Type or print within the boxes. Complete a separate line for the amounts
allocated to each of your clients. The term “client” as used on this form includes the term “customer.” See the instructions.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Client’s
Type of wages,
Wages, tips, and
Federal income tax
Total social security
Section 3121(q) Notice
Qualified small business
Total taxes
Total deposits
Employer
tips, and other
other compensation
withheld from wages,
and Medicare taxes
and Demand-Tax due
payroll tax credit for
after adjustments
from Form 941, line 13,
identification
compensation
allocated to the
tips, and other
allocated to the
on unreported tips
increasing research
and credits
plus any payments
number (EIN)
(CPEO Use Only)
listed client EIN from
compensation allocated
listed client EIN from
allocated to the listed
activities allocated to the
allocated to the
made with the return
Form 941, line 2
to the listed client EIN
Form 941, line 5e
client EIN from
listed client EIN from
listed client EIN from
allocated to the
from Form 941, line 3
Form 941, line 5f
Form 941, line 11
Form 941, line 12
listed client EIN
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Subtotals for
clients. Add all
amounts on lines
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1 through 10
12
Enter the
combined
subtotal from
line 24 of all
Continuation
Sheets for
Schedule R
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13
Enter Form 941
amounts
for your
employees
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14
Totals. Add lines
11, 12, and 13.
The column
totals must
match the related
lines on the
aggregate Form
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941.
For Paperwork Reduction Act Notice, see the instructions.
www.irs.gov/Form941
Cat. No. 49301K
Schedule R (Form 941) (Rev. 1-2018)
Schedule R (Form 941):
Allocation Schedule for Aggregate Form 941 Filers
OMB No. 1545-0029
(Rev. January 2018)
Department of the Treasury — Internal Revenue Service
Report for calendar year:
Employer identification number (EIN)
Check the quarter (same as Form 941):
1: January, February, March
Name as shown on Form 941
2: April, May, June
Type of filer (check one):
Section 3504 Agent
Certified Professional Employer Organization (CPEO)
3: July, August, September
4: October, November, December
Read the instructions before you complete Schedule R. Type or print within the boxes. Complete a separate line for the amounts
allocated to each of your clients. The term “client” as used on this form includes the term “customer.” See the instructions.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Client’s
Type of wages,
Wages, tips, and
Federal income tax
Total social security
Section 3121(q) Notice
Qualified small business
Total taxes
Total deposits
Employer
tips, and other
other compensation
withheld from wages,
and Medicare taxes
and Demand-Tax due
payroll tax credit for
after adjustments
from Form 941, line 13,
identification
compensation
allocated to the
tips, and other
allocated to the
on unreported tips
increasing research
and credits
plus any payments
number (EIN)
(CPEO Use Only)
listed client EIN from
compensation allocated
listed client EIN from
allocated to the listed
activities allocated to the
allocated to the
made with the return
Form 941, line 2
to the listed client EIN
Form 941, line 5e
client EIN from
listed client EIN from
listed client EIN from
allocated to the
from Form 941, line 3
Form 941, line 5f
Form 941, line 11
Form 941, line 12
listed client EIN
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10
11
Subtotals for
clients. Add all
amounts on lines
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1 through 10
12
Enter the
combined
subtotal from
line 24 of all
Continuation
Sheets for
Schedule R
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13
Enter Form 941
amounts
for your
employees
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14
Totals. Add lines
11, 12, and 13.
The column
totals must
match the related
lines on the
aggregate Form
.
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.
941.
For Paperwork Reduction Act Notice, see the instructions.
www.irs.gov/Form941
Cat. No. 49301K
Schedule R (Form 941) (Rev. 1-2018)
Page
of
Continuation Sheet for Schedule R (Form 941)
Report for calendar year:
(Rev. January 2018)
Check the quarter (same as Form 941):
Employer identification number (EIN)
1: January, February, March
2: April, May, June
Name as shown on Form 941
3: July, August, September
Type of filer (check one):
Section 3504 Agent
Certified Professional Employer Organization (CPEO)
4: October, November, December
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Client’s
Type of wages,
Wages, tips, and
Federal income tax
Total social security
Section 3121(q) Notice
Qualified small business
Total taxes
Total deposits
Employer
tips, and other
other compensation
withheld from wages,
and Medicare taxes
and Demand-Tax due
payroll tax credit for
after adjustments
from Form 941, line 13,
identification
compensation
allocated to the
tips, and other
allocated to the
on unreported tips
increasing research
and credits
plus any payments
number (EIN)
(CPEO Use Only)
listed client EIN from
compensation allocated
listed client EIN from
allocated to the listed
activities allocated to the
allocated to the
made with the return
Form 941, line 2
to the listed client EIN
Form 941, line 5e
client EIN from
listed client EIN from
listed client EIN from
allocated to the
from Form 941, line 3
Form 941, line 5f
Form 941, line 11
Form 941, line 12
listed client EIN
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Subtotals for
clients. Add lines
1 through 23.
Include the
subtotals from
line 24 on line 12
of Schedule R.
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Schedule R (Form 941) (Rev. 1-2018)
950617
Schedule R (Form 941) (Rev. 1-2018)
Section references are to the Internal Revenue Code unless otherwise
Column b (CPEO Use Only). Type of wages, tips, and other
noted.
compensation. Enter a code to report the type of wages, tips, and other
compensation paid to the individual(s) performing services for the client.
Future Developments
If you paid more than one type of wages, tips, or other compensation,
you must use more than one line to report for that client and enter the
For the latest information about developments related to Schedule R
applicable code for each line. The following four codes are the only
and its instructions, such as legislation enacted after they were
entries that can be made in column b.
published, go to www.irs.gov/Form941.
• A: Wages, tips, and other compensation paid under section 3511(a).
What’s New
• B: Wages, tips, and other compensation paid under section 3511(c).
A certified professional employer organization (CPEO) must attach
• C: Wages, tips, and other compensation not reported under Code A or
Schedule R to its aggregate Form 941, Employer’s QUARTERLY Federal
Code B paid as a payor under a service agreement described in
Tax Return.
Regulations section 31.3504-2(b)(2).
General Instructions
• D: Wages, tips, and other compensation paid as an agent under
Regulations section 31.3504-1.
Purpose of Schedule R
Column c. Wages, tips, and other compensation allocated to the listed
client EIN from Form 941, line 2.
Use Schedule R to allocate the aggregate information reported on Form
941 to each client. For purposes of Schedule R, the term “client” means
Column d. Total income tax withheld from wages, tips, and other
(a) an “employer or payer” identified on the Form 2678, Employer/Payer
compensation allocated to the listed client EIN from Form 941, line 3.
Appointment of Agent; (b) a customer who enters into a contract that
Column e. Total social security and Medicare taxes allocated to the
meets the requirements under section 7705(e)(2); or (c) a client who
listed client EIN from Form 941, line 5e. This amount includes Additional
enters into a service agreement described under Regulations section
Medicare Tax withholding.
31.3504-2(b)(2) with a CPEO. If you have more than 10 clients, complete
as many continuation sheets as necessary. Attach Schedule R, including
Column f. Section 3121(q) Notice and Demand—Tax due on unreported
any continuation sheets, to your aggregate Form 941.
tips allocated to the listed client EIN from Form 941, line 5f.
Who Must File?
Column g. Qualified small business payroll tax credit for increasing
research activities allocated to the listed client EIN from Form 941, line
Agents approved by the IRS under section 3504 and CPEOs must
11. You must attach a separate Form 8974 for each client claiming this
complete Schedule R each time they file an aggregate Form 941. To
credit.
request approval to act as an agent for an employer under section 3504,
Column h. Total taxes after adjustments and credits allocated to the
the agent must file Form 2678 with the IRS. Form 2678 must be
listed client EIN from Form 941, line 12.
previously filed and approved by the IRS before filing Schedule R. To
become a CPEO, the organization must apply through the IRS Online
Column i. Total deposits from Form 941, line 13, plus any payments
Registration System. Visit the IRS website at www.irs.gov/CPEO for
made with the return allocated to the listed client EIN.
more information.
You must also report the same information for your employees on
When Must You File?
Schedule R, line 13.
Compare the total of each column on Schedule R, line 14 (including
If you are an aggregate Form 941 filer, file Schedule R with your
your information on line 13), to the amounts reported on the aggregate
aggregate Form 941 every quarter. Agents may file Form 941 and
Form 941. For each column total of Schedule R, the relevant line from
Schedule R electronically or by paper submission. CPEOs generally
Form 941 is noted in the column heading.
must file Form 941 and Schedule R electronically. For more information
about a CPEO's requirement to file electronically, see Rev. Proc.
The totals on Schedule R, line 14, must match the totals on Form 941.
2017-14, 2017-3 I.R.B. 426, available at
If the totals don't match, there is an error that must be corrected before
www.irs.gov/irb/2017-03_IRB/ar14.html.
submitting Form 941 and Schedule R.
Specific Instructions
Paperwork Reduction Act Notice. We ask for the information on
Schedule R to carry out the Internal Revenue laws of the United States.
Completing Schedule R
You are required to give us this information. We need it to ensure that
you are complying with these laws and to allow us to figure and collect
Enter Your Business Information
the right amount of tax.
Carefully enter your EIN and the name of your business at the top of the
You aren't required to provide the information requested on a form
schedule. Make sure they exactly match the EIN and name shown on
that is subject to the Paperwork Reduction Act unless the form displays
the attached Form 941. Check one of the “Type of filer” boxes to tell us
a valid OMB control number. Books or records relating to a form or its
if you are a section 3504 agent or a CPEO.
instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, tax
Calendar Year
returns and return information are confidential, as required by section
Enter the calendar year that applies to the quarter checked.
6103.
The time needed to complete and file Schedule R will vary depending
Check the Box for the Quarter
on individual circumstances. The estimated average time is:
Check the appropriate box of the quarter for which you are filing
Recordkeeping
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. 12 hr., 26 min.
Schedule R. Make sure the quarter checked on the top of the
Schedule R matches the quarter checked on the attached Form 941.
Learning about the law or the form .
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. 12 min.
Preparing, copying, and assembling the form .
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. 24 min.
Client and Employee Information
If you have comments concerning the accuracy of these time
On Schedule R, including any continuation sheets, you must report the
estimates or suggestions for making Schedule R simpler, we would be
following for each client.
happy to hear from you. You can send us comments from
Note: When entering amounts over 999.99 on Schedule R, don't enter
www.irs.gov/FormComments. Or you can send your comments to
commas.
Internal Revenue Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send
Column a. The client’s EIN.
Schedule R to this address. Instead, see Where Should You File? in the
Instructions for Form 941.

Download IRS Form 941 Schedule R - Allocation Schedule for Aggregate Form 941 Filers

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