Fillable Form 941c - Supporting Statement To Correct Information

Form 941c (Rev. 10-2006)

Page

Corrections not required. You are not required to

What’s New

correct errors previously reported as a monthly or daily

Line A. Three new check boxes have been added to

tax liability. For example, do not use Form 941c to

line A on page one for new Forms 944, 944(SP), and

correct amounts reported in line 15 of Form 941, line

944-SS. These forms are new for calendar year 2006.

13 of Form 944, line 15 of Form 943, or on Schedule B

Filers of these forms who wish to make adjustments

(Form 941), Form 943-A and Form 945-A. Also, you are

for prior years should check the appropriate box on

not required to correct amounts previously reported on

line A and file Form 941c with Form 944, 944(SP), or

lines 1 or 2 of Form 941 or Form 941-M; or line 1 of

944-SS.

Form 941-SS or Form 943.

General Instructions

Statute of limitations. Generally, you may make an

adjustment only within three years of the return due

Purpose of form. Use Form 941c to provide

date or the date the return was filed, whichever is later.

background information and certifications supporting

For the statute of limitations, the due date of Forms

prior period adjustments to income, social security,

941, 941-M, 941-SS, 943, 944, 944(SP), 944-SS, and

and Medicare taxes reported on Form 941, 941-M,

945 is April 15 of the year after the close of the tax

941-SS, 943, 944, 944(SP), 944-SS, or Form 945. File

year. For example, the four quarterly Forms 941 filed

it with the tax return on which you are claiming the

for 2004 are all treated as due on April 15, 2005. If

adjustment (Form 941, 943, 944, 945, etc.). You may

they were filed on or before April 15, 2005,

use Form 941c even though you filed the original

adjustments could be made for any of the quarterly

return on magnetic media or electronically.

returns for 2004 until April 15, 2008.

Do not use Form 941c as a supporting statement for

Specific Instructions

current period adjustments (for example, adjustment

for uncollected employee share of social security and

Complete all applicable columns on the line for each

Medicare taxes on tips). No supporting statement is

return period that you are correcting. Show the total

required for the fractions-of-cents, group-term life

amount paid to all employees, not the amount for each

insurance, and third-party sick pay adjustments. See

individual employee. If you need more space, use

your form instructions.

additional Forms 941c.

Federal income tax withholding errors. Generally,

If you use additional Forms 941c as continuation

you are not permitted to correct federal income tax

pages, be sure that the total and net adjustment lines

withholding errors made in a prior calendar year.

on the first form include the totals from the continuation

However, you may make an adjustment to correct an

pages. These lines are line 5 of Part II, lines 5 through 8

administrative error in a prior year. Refer to Pub. 15

of Part III, and lines 5 through 7 of Part IV.

(Circular E), Employer’s Tax Guide, for more

information on correcting administrative errors.

Line A. Check the box for the return that you are

More information. See Pub. 15 (Circular E), Pub. 51

adjusting. Check only one box. Use a separate

(Circular A), Agricultural Employer’s Tax Guide, or your

Form 941c for each type of return (for example,

form instructions for more information about

Form 941 and Form 945).

adjustments.

Line B. Show the return period in which you are

How to use Form 941c. Form 941c is not an

reporting tax adjustment(s). For example, if you are

amended return and must never be filed separately.

making an adjustment on Form 941 for the quarter

You must make adjustments on the return (for

ending June 30, 2006, enter 06-2006. File Form 941c

example, Form 941) for the period during which you

with Form 941 for this period. Do not show the return

discovered the error. There is no limit to the number

period(s) being corrected in this entry space.

of adjustments that you can make, and these

Line C. Enter the date that you discovered the

adjustments can be for corrections to more than one

error(s). If you are making more than one correction

prior period. However, if you filed two or more types of

and the errors were not discovered at the same time,

tax returns that need correction (for example, Form

leave line C blank and explain in Part V. The date that

941 and Form 943), use a separate Form 941c for

you discover the error(s) is the date that your tax

each type of return. The net adjustment increases or

liability increases or decreases. Your deposits for this

decreases your tax liability for the period in which the

date must be adjusted accordingly. See your form

error was discovered and adjusted.

instructions for more information.

If your adjustment(s) results in an overpayment, you

Part I—Signature and certification. Part I applies to

may apply for a refund using Form 843, Claim for

wages only. If any adjustment is for an overpayment, it

Refund and Request for Abatement, instead of making

cannot be processed unless you check at least one

an adjustment as discussed above. If you choose to

box in Part I and you sign the certification. If you

file Form 843, you will receive a refund check (with

obtained written consents or statements from some

interest) instead of reducing your current employment

employees but you could not locate or secure the

tax liability (no interest). When filing Form 843, attach

cooperation of the remaining employees, check both

Form 941c or an equivalent statement.

the second and third boxes. Provide a summary in

If you did not file a return for one or more return

Part V of the amount of the adjustments for both the

periods, do not use Form 941c to report the

employees who provided statements and for those

information. Instead, file the required returns.

who did not.

Form 941c - Supporting Statement To Correct Information - 2006 Page 3

Related Articles

Related forms

Related Categories