IRS Form 941, Employer's Quarterly Federal Tax Return is a form used by employers to report income taxes, social security taxes or Medicare taxes withholding from employee's paychecks. This form is also necessary to pay the employer's share of social security or Medicare tax.
The most recent version of the Employer's Quarterly Federal Tax Return was issued by the Internal Revenue Service (IRS) in January 2019. A fillable version of the IRS Form 941 is available for download below.
If an employer pays wages subject to income tax withholding or social security and Medicare taxes, they must use IRS Form 941 each quarter. If they received a notification to file the form, they should file it annually, in which case a quarterly report is not required. Household employers are not required to file the form, either. Farm employers are not required to file the quarterly report for wages paid for agricultural labor and seasonal employers do not have to file the form for quarters during which they did not operate.
The form includes IRS Form 941-V, Payment Voucher. It is used to pay the employer's share of taxes. The voucher should be mailed along with the main form.