IRS · Official form

Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund

Form 941-X is how an employer fixes errors on a Form 941 that has already been filed, whether the mistake means more tax is due or a refund is owed. Fill in the official IRS PDF below and download it.

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This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 941-X?

Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund, corrects wages, tips, withheld income tax, Social Security and Medicare taxes, and related credits reported on a previously filed Form 941. One 941-X covers one quarter; each quarter with an error needs its own form.

The form works on a column system: you enter the corrected amount, the amount originally reported, and the difference for each line you are fixing, then explain the corrections. Depending on the type of error and timing, you either treat the correction as an adjustment or claim a refund or abatement.

Who files 941-X?

Employers who reported wages, withholding, or employment taxes incorrectly on a filed Form 941
Employers claiming a refund or abatement of overreported employment taxes for a quarter
Businesses correcting employment tax credits claimed on an earlier Form 941
Payroll providers and reporting agents filing corrections on an employer’s behalf

How to fill out 941-X

Enter the employer information, the quarter and year being corrected, and the date you discovered the errors.
In Part 1, choose whether this is an adjusted return or a claim for refund or abatement, and complete the certifications in Part 2.
In Part 3, fill in each line you are correcting: the corrected amount, the originally reported amount, and the difference.
Explain each correction in Part 4 so the IRS can see what changed and why.
Download the finished PDF, sign it, and file it per the current instructions. Some employment tax corrections can now be e-filed; otherwise mail it to the address in the instructions.

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 34 fields

Page 2 142 fields

Page 2. Name (not your trade name).

Employer identification number (E I N). First 2 digits.

Last 7 digits.

Correcting quarter

Correcting calendar year (YYYY)

6. Wages, tips, and other compensation (Form 941, line 2). Column 1. Total corrected amount (for ALL employees). Dollars.

6. Cents.

6. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

6. Cents.

6. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

6. Cents.

7. Federal income tax withheld from wages, tips, and other compensation (Form 941, line 3). Column 1. Total corrected amount (for ALL

7. Cents.

7. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

7. Cents.

7. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

7. Cents.

7. Copy Column 3 here. Column 4. Tax correction. Dollars.

7. Cents.

8. Taxable social security wages (Form 941 or Form 941-S S, line 5a, Column 1). Column 1. Total corrected amount (for ALL employees).

8. Cents.

8. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

8. Cents.

8. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

8. Cents.

8. Column 3 multiplied by 0.124* equals Column 4. * If you’re correcting your employer share only, use 0.062. See instructions. Column 4.

8. Cents.

9. Qualified sick leave wages* (Form 941 or 941-S S, line 5a( i), Column 1). * Use line 9 only for qualified sick leave wages paid after

9. Cents.

9. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

9. Cents.

9. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

9. Cents.

9. Column 3 multiplied by 0.062 equals Column 4. Column 4. Tax correction. Dollars.

9. Cents.

10. Qualified family leave wages* (Form 941 or 941-S S, line 5a(i i), Column 1). * Use line 10 only for qualified family leave wages paid

10. Cents.

10. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

10. Cents.

10. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

10. Cents.

10. Column 3 multiplied by 0.062 equals Column 4. Column 4. Tax correction. Dollars.

10. Cents.

11. Taxable social security tips (Form 941 or Form 941-S S, line 5b, Column 1). Column 1. Total corrected amount (for ALL employees).

11. Cents.

11. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

11. Cents.

11. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

11. Cents.

11. Column 3 multiplied by 0.124* equals Column 4. * If you’re correcting your employer share only, use 0.062. See instructions. Column 4.

11. Cents.

12. Taxable Medicare wages & tips (Form 941 or Form 941-S S, line 5c, Column 1). Column 1. Total corrected amount (for ALL employees).

12. Cents.

12. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

12. Cents.

12. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

12. Cents.

12. Column 3 multiplied by 0.062* equals Column 4. * If you’re correcting your employer share only, use 0.0145. See instructions. Column 4.

12. Cents.

13. Taxable wages & tips subject to Additional Medicare Tax withholding (Form 941 or Form 941-S S, line 5d). Column 1. Total corrected

13. Cents.

13. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

13. Cents.

13. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

13. Cents.

13. Column 3 multiplied by 0.009* equals Column 4. * Certain wages and tips reported in Column 3 shouldn’t be multiplied by 0.009. See

13. Cents.

14. Section 3121(q) Notice and Demand—Tax due on unreported tips (Form 941 or 941-S S, line 5f). Column 1. Total corrected amount (for ALL

14. Cents.

14. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

14. Cents.

14. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

14. Cents.

14. Copy Column 3 here. Column 4. Tax correction. Dollars.

14. Cents.

15. Tax adjustments (Form 941 or 941-S S, lines 7 through 9). Column 1. Total corrected amount (for ALL employees). Dollars.

15. Cents.

15. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

15. Cents.

15. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

15. Cents.

15. Copy Column 3 here. Column 4. Tax correction. Dollars.

15. Cents.

16. Qualified small business payroll tax credit for increasing research activities (See instructions; you must attach Form 8974.). Column

16. Cents.

16. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

16. Cents.

16. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

16. Cents.

16. See instructions. Column 4. Tax correction. Dollars.

16. Cents.

17. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 (Form 941 or 941-S S,

17. Cents.

17. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

17. Cents.

17. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

17. Cents.

17. See instructions. Column 4. Tax correction. Dollars.

17. Cents.

18b. Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 and before October 1,

18b. Cents.

18b. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

18b. Cents.

18b. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

18b. Cents.

18b. See instructions. Column 4. Tax correction. Dollars.

18b. Cents.

18c. Nonrefundable portion of C O B R A premium assistance credit (Form 941 or 941-S S, line 11e). Column 1. Total corrected amount (for

18c. Cents.

18c. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

18c. Cents.

18c. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

18c. Cents.

18c. See instructions. Column 4. Tax correction. Dollars.

18c. Cents.

18d. Number of individuals provided C O B R A premium assistance (Form 941 or 941-S S, line 11f). Column 1. Total corrected amount (for ALL

18d. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees).

18d. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.).

19. Special addition to wages for federal income tax. Column 1. Total corrected amount (for ALL employees). Dollars.

19. Cents.

19. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

19. Cents.

19. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

19. Cents.

19. See instructions. Column 4. Tax correction. Dollars.

19. Cents.

20. Special addition to wages for social security taxes. Column 1. Total corrected amount (for ALL employees). Dollars.

20. Cents.

20. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

20. Cents.

20. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

20. Cents.

20. See instructions. Column 4. Tax correction. Dollars.

20. Cents.

21. Special addition to wages for Medicare taxes. Column 1. Total corrected amount (for ALL employees). Dollars.

21. Cents.

21. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

21. Cents.

21. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

21. Cents.

21. See instructions. Column 4. Tax correction. Dollars.

21. Cents.

Page 3 53 fields

Page 3. Name (not your trade name).

Employer identification number (E I N). First 2 digits.

Last 7 digits.

Correcting quarter

Correcting calendar year (YYYY)

22. Special addition to wages for Additional Medicare Tax. Column 1. Total corrected amount (for ALL employees). Dollars.

22. Cents.

22. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

22. Cents.

22. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

22. Cents.

22. See instructions. Column 4. Tax correction. Dollars.

22. Cents.

23. Combine the amounts on lines 7 through 22 of Column 4. Column 4. Tax correction. Dollars.

23. Cents.

25. Refundable portion of credit for qualified sick and family leave wages for leave taken before April 1, 2021 (Form 941 or 941-S S, line

25. Cents.

25. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

25. Cents.

25. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

25. Cents.

25. See instructions. Column 4. Tax correction. Dollars.

25. Cents.

26b. Refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 and before October 1, 2021

26b. Cents.

26b. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

26b. Cents.

26b. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

26b. Cents.

26b. See instructions. Column 4. Tax correction. Dollars.

26b. Cents.

26c. Refundable portion of C O B R A premium assistance credit (Form 941 or 941-S S, line 13f). Column 1. Total corrected amount (for ALL

26c. Cents.

26c. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

26c. Cents.

26c. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

26c. Cents.

26c. See instructions. Column 4. Tax correction. Dollars.

26c. Cents.

27. Total. Combine the amounts on lines 23 and 26c of Column 4. If line 27 is less than zero: If you checked line 1, this is the amount you

27. Cents.

28. Qualified health plan expenses allocable to qualified sick leave wages for leave taken before April 1, 2021 (Form 941 or 941-S S, line

28. Cents.

28. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

28. Cents.

28. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

28. Cents.

29. Qualified health plan expenses allocable to qualified family leave wages for leave taken before April 1, 2021 (Form 941 or 941-S S,

29. Cents.

29. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

29. Cents.

29. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

29. Cents.

Page 4 41 fields

Page 4. Name (not your trade name).

Employer identification number (E I N). First 2 digits.

Last 7 digits.

Correcting quarter

Correcting calendar year (YYYY)

35. Qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 941 or 941-S S, line 23). Column 1.

35. Cents.

35. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

35. Cents.

35. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

35. Cents.

36. Qualified health plan expenses allocable to qualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021

36. Cents.

36. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

36. Cents.

36. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

36. Cents.

37. Amounts under certain collectively bargained agreements allocable to qualified sick leave wages for leave taken after March 31, 2021,

37. Cents.

37. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

37. Cents.

37. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

37. Cents.

38. Qualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021 (Form 941 or 941-S S, line 26). Column 1.

38. Cents.

38. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

38. Cents.

38. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

38. Cents.

39. Qualified health plan expenses allocable to qualified family leave wages for leave taken after March 31, 2021, and before October 1,

39. Cents.

39. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

39. Cents.

39. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

39. Cents.

40. Amounts under certain collectively bargained agreements allocable to qualified family leave wages for leave taken after March 31, 2021,

40. Cents.

40. Minus Column 2. Amount originally reported or as previously corrected (for ALL employees). Dollars.

40. Cents.

40. Column 1 minus Column 2 equals Column 3. Column 3. Difference (If this amount is a negative number, use a minus sign.). Dollars.

40. Cents.

Page 5 21 fields

Page 5. Name (not your trade name).

Employer identification number (E I N). First 2 digits.

Last 7 digits.

Correcting quarter

Correcting calendar year (YYYY)

41. Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both your

42. Check here if any corrections involve reclassified workers. Explain on line 43.

43. You must give us a detailed explanation of how you determined your corrections. See the instructions.

Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Print your name here.

Print your title here.

Best daytime phone.

Paid Preparer Use Only. Check if you are self-employed.

Preparer's name.

P T I N.

Firm's name (or yours if self-employed).

E I N.

Address.

Phone.

City.

State.

Z I P code.

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Frequently asked questions

Can I correct more than one quarter on a single Form 941-X?

No. Each Form 941-X corrects exactly one quarter of one year. If several quarters have errors, file a separate 941-X for each.

Is there a deadline for filing Form 941-X?

Yes, corrections are subject to a period of limitations that generally runs a few years from the date the original return was filed or the tax was paid. Check the current 941-X instructions at irs.gov for the exact timing rules for your situation.

Do I also need to fix Schedule B?

If the correction changes your daily tax liabilities and you are a semiweekly schedule depositor, you may need to file an amended Schedule B along with the 941-X. The instructions explain when it is required.

Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund

What is 941-X?

Who files 941-X?

How to fill out 941-X

Quick fill 941-X on this page

Frequently asked questions

Related forms

Form 941, Employer’s Quarterly Federal Tax Return

Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors

Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees