Looking for a Form 941-x Templates? Download it for free!

•

Complete the top of Form 941-X, including the date you

Bulletin 2005-28 at

discovered the error,

•

Enter the wage amounts in column 1 of lines 13 through 15,

Paid Preparer’s Use Only

•

Enter zeros in column 2 of lines 13 through 15,

•

A paid preparer must sign Form 941-X and provide the

Complete columns 3 and 4 as instructed in Part 3,

•

information in the Paid preparer’s use only section of Part 5 if

Provide a detailed statement on line 23, and

•

the preparer was paid to prepare Form 941-X and is not an

Complete the signature area.

employee of the filing entity. Paid preparers must sign paper

If you cannot use section 3509 rates (for example,

returns with a manual signature. The preparer must give you a

because the workers you treated as nonemployees

copy of the return in addition to the copy to be filed with the

were certain statutory employees), file a Form 941 for

CAUTION

IRS.

each delinquent quarter. Write “Misclassified Employees” in

If you are a paid preparer, write your SSN or your Preparer

dark, bold letters across the top margin of page 1 of each Form

Tax Identification Number (PTIN) in the space provided. Paid

941. Complete Form 941 using the Instructions for Form 941.

preparers must enter their PTIN for all Forms 941-X filed after

Attach a Form 941-X to each Form 941. Complete the top of

December 31, 2010. Include your complete address. If you

Form 941-X, including the date you discovered the error, and

work for a firm, write the firm’s name and the EIN of the firm.

provide a detailed explanation on line 23.

You can apply for a PTIN using Form W-12, IRS Paid Preparer

23. Explain Your Corrections

Tax Identification Number (PTIN) Application. You cannot use

your PTIN in place of the EIN of the tax preparation firm.

Treasury regulations require you to explain in detail the grounds

and facts relied upon to support each correction. On line 23,

Generally, you are not required to complete this section if

describe in detail each correction you entered in column 3 on

you are filing the return as a reporting agent and have a valid

lines 6 through 18d. If you need more space, attach additional

Form 8655, Reporting Agent Authorization, on file with the IRS.

sheets, but be sure to write your name, EIN, quarter, and

However, a reporting agent must complete this section if the

calendar year on the top of each sheet.

reporting agent offered legal advice, for example, advising the

client on determining whether its workers are employees or

You must describe the events that caused the underreported

independent contractors for federal tax purposes.

or overreported amounts. Explanations such as “social security

and Medicare wages were overstated” or “administrative/payroll

errors were discovered” are insufficient and may delay

How Can You Order Forms and

processing your Form 941-X because the IRS may need to ask

for a more complete explanation.

Publications from the IRS?

Provide the following information in your explanation for

each correction.

•

Call 1-800-829-3676.

Form 941-X line number(s) affected.

•

Date you discovered the error.

•

Difference (amount of the error).

•

Cause of the error.

Visit the IRS website at

You may report the information in paragraph form. The

following paragraph is an example.

“The $1,000 difference shown in column 3 on lines 6, 8, and

Additional Information

10 was discovered on May 15, 2010, during an internal payroll

audit. We discovered that we included $1,000 of wages for one

of our employees twice. This correction removes the reported

You may find the following products helpful when using Form

wages that were never paid.”

941-X.

•

For corrections shown in column 3 on lines 13 through 15,

Form W-2, Wage and Tax Statement

•

explain why the correction was necessary and attach any notice

Form W-3, Transmittal of Wage and Tax Statements

•

you received from the IRS.

Instructions for Forms W-2 and W-3

•

Form W-2AS, American Samoa Wage and Tax Statement

Part 5. Sign Here

•

Form W-2CM, Wage and Tax Statement (Northern Mariana

Islands)

•

You must complete all three pages of Form 941-X and sign it on

Form W-2GU, Guam Wage and Tax Statement

•

page 3. If you do not sign, processing of Form 941-X will be

Form W-2VI, U.S. Virgin Islands Wage and Tax Statement

•

delayed.

Form W-3SS, Transmittal of Wage and Tax Statements

•

Instructions for Forms W-2AS, W-2GU, W-2VI, and Form

Who must sign the Form 941-X? Form 941-X must be

W-3SS

signed by one of the following:

•

Form W-2c, Corrected Wage and Tax Statement

Sole proprietorship — The individual who owns the

•

Form W-3c, Transmittal of Corrected Wage and Tax

business.

•

Statements

Corporation (including a limited liability company (LLC)

•

Instructions for Forms W-2c and W-3c

treated as a corporation) — The president, vice president, or

•

Form W-11, Hiring Incentives to Restore Employment (HIRE)

other principal officer duly authorized to sign.

•

Act Employee Affidavit

Partnership (including an LLC treated as a partnership)

•

Instructions for Form 843

or unincorporated organization — A responsible and duly

•

Instructions for Form 941

authorized member or officer having knowledge of its affairs.

•

Instructions for Schedule B (Form 941)

Single member LLC treated as a disregarded entity for

•

Instructions for Form 941-SS

federal income tax purposes — The owner of the LLC or a

•

Pub. 15 (Circular E)

principal officer duly authorized to sign.

•

Pub. 80 (Circular SS)

Trust or estate — The fiduciary.

•

Pub. 966, The Secure Way to Pay Your Federal Taxes

Form 941-X may also be signed by a duly authorized agent

of the taxpayer if a valid power of attorney has been filed.

Privacy Act and Paperwork Reduction Act Notice We ask

Alternative signature method. Corporate officers or duly

for the information on Form 941-X to carry out the Internal

authorized agents may sign Form 941-X by rubber stamp,

Revenue laws of the United States. We need it to figure and

mechanical device, or computer software program. For details

collect the right amount of tax. Subtitle C, Employment Taxes,

and required documentation, see Rev. Proc. 2005-39. You can

of the Internal Revenue Code imposes employment taxes on

find Rev. Proc. 2005-39 on page 82 of Internal Revenue

wages, including income tax withholding. This form is used to

-10-

Instructions For Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2010 Page 11

Related Articles

Related forms

Related Categories