IRS Form 941 2019 Employer's Quarterly Federal Tax Return

What Is Form 941?

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.

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941 for 2019:
Employer’s QUARTERLY Federal Tax Return
950117
Form
OMB No. 1545-0029
Department of the Treasury — Internal Revenue Service
(Rev. January 2019)
Report for this Quarter of 2019
Employer identification number (EIN)
(Check one.)
1: January, February, March
Name (not your trade name)
2: April, May, June
Trade name (if any)
3: July, August, September
4: October, November, December
Address
Number
Street
Suite or room number
Go to www.irs.gov/Form941 for
instructions and the latest information.
City
State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before you complete Form 941. Type or print within the boxes.
Answer these questions for this quarter.
Part 1:
Number of employees who received wages, tips, or other compensation for the pay period
1
including: Mar. 12 (Quarter 1), June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4)
1
.
2
Wages, tips, and other compensation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
.
3
Federal income tax withheld from wages, tips, and other compensation .
.
.
.
.
.
3
4
If no wages, tips, and other compensation are subject to social security or Medicare tax
Check and go to line 6.
Column 1
Column 2
.
.
5a
Taxable social security wages .
.
× 0.124 =
.
.
5b
Taxable social security tips .
.
.
× 0.124 =
.
.
5c
Taxable Medicare wages & tips .
.
× 0.029 =
Taxable wages & tips subject to
5d
.
.
× 0.009 =
Additional Medicare Tax withholding
.
5e
Add Column 2 from lines 5a, 5b, 5c, and 5d
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5e
.
5f
Section 3121(q) Notice and Demand—Tax due on unreported tips (see instructions)
5f
.
.
.
6
Total taxes before adjustments. Add lines 3, 5e, and 5f .
.
.
.
.
.
.
.
.
.
.
.
6
.
7
Current quarter’s adjustment for fractions of cents .
.
.
.
.
.
.
.
.
.
.
.
.
7
.
8
Current quarter’s adjustment for sick pay .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
.
9
Current quarter’s adjustments for tips and group-term life insurance
.
.
.
.
.
.
.
9
.
10
Total taxes after adjustments. Combine lines 6 through 9
10
.
.
.
.
.
.
.
.
.
.
.
.
11
Qualified small business payroll tax credit for increasing research activities. Attach Form 8974
11
.
12
Total taxes after adjustments and credits. Subtract line 11 from line 10 .
.
.
.
.
.
.
12
Total deposits for this quarter, including overpayment applied from a prior quarter and
13
.
13
overpayments applied from Form 941-X, 941-X (PR), 944-X, or 944-X (SP) filed in the current quarter
.
14
Balance due. If line 12 is more than line 13, enter the difference and see instructions
.
.
.
14
.
15
Overpayment. If line 13 is more than line 12, enter the difference
Check one:
Apply to next return.
Send a refund.
Next
You MUST complete both pages of Form 941 and SIGN it.
941
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.
Form
(Rev. 1-2019)
Cat. No. 17001Z
941 for 2019:
Employer’s QUARTERLY Federal Tax Return
950117
Form
OMB No. 1545-0029
Department of the Treasury — Internal Revenue Service
(Rev. January 2019)
Report for this Quarter of 2019
Employer identification number (EIN)
(Check one.)
1: January, February, March
Name (not your trade name)
2: April, May, June
Trade name (if any)
3: July, August, September
4: October, November, December
Address
Number
Street
Suite or room number
Go to www.irs.gov/Form941 for
instructions and the latest information.
City
State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Read the separate instructions before you complete Form 941. Type or print within the boxes.
Answer these questions for this quarter.
Part 1:
Number of employees who received wages, tips, or other compensation for the pay period
1
including: Mar. 12 (Quarter 1), June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4)
1
.
2
Wages, tips, and other compensation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
.
3
Federal income tax withheld from wages, tips, and other compensation .
.
.
.
.
.
3
4
If no wages, tips, and other compensation are subject to social security or Medicare tax
Check and go to line 6.
Column 1
Column 2
.
.
5a
Taxable social security wages .
.
× 0.124 =
.
.
5b
Taxable social security tips .
.
.
× 0.124 =
.
.
5c
Taxable Medicare wages & tips .
.
× 0.029 =
Taxable wages & tips subject to
5d
.
.
× 0.009 =
Additional Medicare Tax withholding
.
5e
Add Column 2 from lines 5a, 5b, 5c, and 5d
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5e
.
5f
Section 3121(q) Notice and Demand—Tax due on unreported tips (see instructions)
5f
.
.
.
6
Total taxes before adjustments. Add lines 3, 5e, and 5f .
.
.
.
.
.
.
.
.
.
.
.
6
.
7
Current quarter’s adjustment for fractions of cents .
.
.
.
.
.
.
.
.
.
.
.
.
7
.
8
Current quarter’s adjustment for sick pay .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
.
9
Current quarter’s adjustments for tips and group-term life insurance
.
.
.
.
.
.
.
9
.
10
Total taxes after adjustments. Combine lines 6 through 9
10
.
.
.
.
.
.
.
.
.
.
.
.
11
Qualified small business payroll tax credit for increasing research activities. Attach Form 8974
11
.
12
Total taxes after adjustments and credits. Subtract line 11 from line 10 .
.
.
.
.
.
.
12
Total deposits for this quarter, including overpayment applied from a prior quarter and
13
.
13
overpayments applied from Form 941-X, 941-X (PR), 944-X, or 944-X (SP) filed in the current quarter
.
14
Balance due. If line 12 is more than line 13, enter the difference and see instructions
.
.
.
14
.
15
Overpayment. If line 13 is more than line 12, enter the difference
Check one:
Apply to next return.
Send a refund.
Next
You MUST complete both pages of Form 941 and SIGN it.
941
For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher.
Form
(Rev. 1-2019)
Cat. No. 17001Z
950217
Name (not your trade name)
Employer identification number (EIN)
Part 2:
Tell us about your deposit schedule and tax liability for this quarter.
If you are unsure about whether you are a monthly schedule depositor or a semiweekly schedule depositor, see section 11
of Pub. 15.
Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500, and you didn’t
16 Check one:
incur a $100,000 next-day deposit obligation during the current quarter. If line 12 for the prior quarter was less than $2,500 but
line 12 on this return is $100,000 or more, you must provide a record of your federal tax liability. If you are a monthly schedule
depositor, complete the deposit schedule below; if you are a semiweekly schedule depositor, attach Schedule B (Form 941). Go to
Part 3.
You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total
liability for the quarter, then go to Part 3.
.
Tax liability:
Month 1
.
Month 2
.
Month 3
.
Total liability for quarter
Total must equal line 12.
You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941),
Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941.
Part 3:
Tell us about your business. If a question does NOT apply to your business, leave it blank.
17 If your business has closed or you stopped paying wages .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Check here, and
enter the final date you paid wages
/
/
.
Check here.
18 If you are a seasonal employer and you don’t have to file a return for every quarter of the year
.
.
Part 4:
May we speak with your third-party designee?
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions
for details.
Yes. Designee’s name and phone number
Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS.
No.
Part 5:
Sign here. You MUST complete both pages of Form 941 and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Print your
name here
Sign your
name here
Print your
title here
Date
/
/
Best daytime phone
Paid Preparer Use Only
Check if you are self-employed
.
.
.
Preparer’s name
PTIN
Date
/
/
Preparer’s signature
Firm’s name (or yours
EIN
if self-employed)
Address
Phone
City
State
ZIP code
2
941
Page
Form
(Rev. 1-2019)
Form 941-V,
Payment Voucher
Purpose of Form
Specific Instructions
Box 1—Employer identification number (EIN). If you
Complete Form 941-V if you're making a payment with
Form 941. We will use the completed voucher to credit
don't have an EIN, you may apply for one online by
your payment more promptly and accurately, and to
visiting the IRS website at www.irs.gov/EIN. You may also
improve our service to you.
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. If you haven't received your EIN by the due date of
Making Payments With Form 941
Form 941, write “Applied For” and the date you applied in
this entry space.
To avoid a penalty, make your payment with Form 941
only if:
Box 2—Amount paid. Enter the amount paid with
Form 941.
• Your total taxes after adjustments and credits (Form
941, line 12) for either the current quarter or the preceding
Box 3—Tax period. Darken the circle identifying the
quarter are less than $2,500, you didn't incur a $100,000
quarter for which the payment is made. Darken only
next-day deposit obligation during the current quarter,
one circle.
and you're paying in full with a timely filed return; or
Box 4—Name and address. Enter your name and
• You're a monthly schedule depositor making a
address as shown on Form 941.
payment in accordance with the Accuracy of Deposits
• Enclose your check or money order made payable to
Rule. See section 11 of Pub. 15 for details. In this case,
“United States Treasury.” Be sure to enter your
the amount of your payment may be $2,500 or more.
EIN, “Form 941,” and the tax period (“1st Quarter 2019,”
Otherwise, you must make deposits by electronic funds
“2nd Quarter 2019,” “3rd Quarter 2019,” or “4th Quarter
transfer. See section 11 of Pub. 15 for deposit
2019”) on your check or money order. Don't send cash.
instructions. Don't use Form 941-V to make federal tax
Don't staple Form 941-V or your payment to Form 941 (or
deposits.
to each other).
Use Form 941-V when making any payment with
• Detach Form 941-V and send it with your payment
!
Form 941. However, if you pay an amount with
and Form 941 to the address in the Instructions for
CAUTION
Form 941 that should've been deposited, you
Form 941.
may be subject to a penalty. See Deposit Penalties in
Note: You must also complete the entity information
section 11 of Pub. 15.
above Part 1 on Form 941.
Detach Here and Mail With Your Payment and Form 941.
941-V
Payment Voucher
OMB No. 1545-0029
2019
Department of the Treasury
Don't staple this voucher or your payment to Form 941.
Internal Revenue Service
1 Enter your employer identification
2
Dollars
Cents
number (EIN).
Enter the amount of your payment.
Make your check or money order payable to “United States Treasury”
4 Enter your business name (individual name if sole proprietor).
3 Tax Period
1st
3rd
Enter your address.
Quarter
Quarter
2nd
4th
Enter your city, state, and ZIP code; or your city, foreign country name, foreign province/county, and foreign postal code.
Quarter
Quarter
Form 941 (Rev. 1-2019)
Privacy Act and Paperwork Reduction Act Notice.
Justice for civil and criminal litigation, and to cities,
We ask for the information on Form 941 to carry out the
states, the District of Columbia, and U.S. commonwealths
Internal Revenue laws of the United States. We need it to
and possessions for use in administering their tax laws.
figure and collect the right amount of tax. Subtitle C,
We may also disclose this information to other countries
Employment Taxes, of the Internal Revenue Code
under a tax treaty, to federal and state agencies to
imposes employment taxes on wages and provides for
enforce federal nontax criminal laws, or to federal law
income tax withholding. Form 941 is used to determine
enforcement and intelligence agencies to combat
the amount of taxes that you owe. Section 6011 requires
terrorism.
you to provide the requested information if the tax is
The time needed to complete and file Form 941 will
applicable to you. Section 6109 requires you to provide
vary depending on individual circumstances. The
your identification number. If you fail to provide this
estimated average time is:
information in a timely manner, or provide false or
Recordkeeping . . . . . . . . . . 13 hr., 52 min.
fraudulent information, you may be subject to penalties.
Learning about the law or the form . . . .
47 min.
You're not required to provide the information
requested on a form that is subject to the Paperwork
Preparing, copying, assembling, and
Reduction Act unless the form displays a valid OMB
sending the form to the IRS . . . . .
1 hr., 3 min.
control number. Books and records relating to a form or
If you have comments concerning the accuracy of
its instructions must be retained as long as their contents
these time estimates or suggestions for making Form 941
may become material in the administration of any Internal
simpler, we would be happy to hear from you. You can
Revenue law.
send us comments from www.irs.gov/FormComments. Or
Generally, tax returns and return information are
you can send your comments to Internal Revenue
confidential, as required by section 6103. However,
Service, Tax Forms and Publications Division, 1111
section 6103 allows or requires the IRS to disclose or
Constitution Ave. NW, IR-6526, Washington, DC 20224.
give the information shown on your tax return to others
Don't send Form 941 to this address. Instead, see Where
as described in the Code. For example, we may
Should You File? in the Instructions for Form 941.
disclose your tax information to the Department of

Download IRS Form 941 2019 Employer's Quarterly Federal Tax Return

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When Is Form 941 Due?

The form is due on the last day of the month that follows the last month of each quarter. Form 941 due date is April 30 in the first quarter, July 31 in the second quarter, October 31 in the third quarter, and January 31 in the fourth quarter.

The mailing address for Form 941 depends on the location of the business and whether the payment is included with the form. The mailing addresses can be found in the IRS-issued instructions for completing the return. The form can also be submitted electronically.

If the form is filed late, the IRS imposes a 5% penalty from the unpaid tax for each month the form is late. The maximum amount of the penalty is 25%. However, if the reason for late filing is considered reasonable by the IRS, the penalties may be avoided.

IRS Form 941 Instructions

The IRS provides official instructions for completing the form. Additional guidelines and a step-by-step walkthrough can be found below.

How to Complete Form 941?

  1. Check the applicable box, indicating the quarter the report is filed for;
  2. Provide your Employer Identification Number (EIN), your name, your business trade name, if any, and your mailing address;
  3. Part 1. Answer the questions for the reported quarter:
    • Line 1. Enter the number of employees that received wages, tips or other compensations during the reported period. Do not include household employees, employees in a nonpay status for the pay period, farm employees, pensioners, or active members of the Armed Forces;
    • Lines 2-4 are self-explanatory;
    • Lines 5a-d. Enter the total amount of taxable wages or tips in Column 1, multiply it by the given number and enter the result in Column 2;
    • Line 5e. Add numbers from Lines 5a-d;
    • Line 5f. Enter the tax due from your Section 3121(q) Notice and Demand;
    • Line 6. Enter the total amount of taxes before adjustments. To calculate this number, add numbers from items 3, 5e and 5f;
    • Lines 7-9. Enter negative amounts of adjustments;
    • Line 10. Enter the total amount of adjustments;
    • Line 11. Enter the amount of credit from your Form 8974 and attach the form to the report;
    • Line 12. Subtract the number from Line 11 from the Line 10 number and enter the received amount;
    • Line 13. Enter your deposits for this quarter, including any overpayment from a prior quarter that you applied to this return;
    • Lines 14-15. If the amount in Line 12 is bigger than Line 13, enter the difference on Line 14. In the opposite case, fill line 15;
  4. Part 2. Provide information about your deposit schedule and tax liability for the reported quarter:
    • Line 16. Check the applicable box and provide additional information, if necessary;
    • Part 3. Provide information about your business, if applicable;
    • Line 17. Check the box, if your business has closed or you stopped paying wages and enter the final date you paid wages;
    • Line 18. Check the box, if you are a seasonal employer;
  5. Part 4. Indicate, whether you want to assign your third-party designee to discuss this form with the IRS and provide their name and phone number and select a 5-digit Personal Identification Number (PIN) to use when communicating to the IRS;
  6. Part 5. Sign and date the form, print your name and title and provide your best daytime phone;
  7. If you were paid to prepare IRS Form 941, fill the last part of the form. Check the box, if you are self-employed. Provide your name, firm's name, address, Preparer tax identification number (PTIN), EIN and sign the form;
  8. If you are including a payment with your return, fill the payment voucher. Provide your EIN, tax period, the amount of payment in dollars and cents, business name and your address.

How to Amend Form 941?

If you found out that your return contains mistakes or lacks necessary information, file an IRS Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund.

IRS 941 Related Forms

IRS Form 941 schedules include:

  • Schedule B, Report of Tax Liability for Semi-weekly Schedule Depositors. This schedule is filled by semi-weekly depositors. If an employer has reported more than $50,000 of employment taxes in the lookback period or accumulated a tax liability of $100,000 or more on any given day in the current or prior calendar year, they are considered a semi-weekly depositor;
  • Schedule D, Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations is used to explain discrepancies between Form W-2, Wage, and Tax Statement and Form 941;
  • Schedule R, Allocation Schedule for Aggregate Form 941 Filers. This schedule is used by certified professional employer organizations (CPEOs) and agents approved under IRC section 3504 to allocate the aggregate information reported on Form 941 to each client.
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