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

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Example — You owe tax: On February 11, 2010, you

Call the IRS toll-free at 1-800-829-4933 (TTY/TDD for the

hearing impaired at 1-800-829-4059),

discover that you underreported $10,000 of social security and

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Visit the IRS website at

and click on

Medicare wages on your 2009 fourth quarter Form 941. File

“Employment Taxes for Businesses,” or

Form 941-X and pay the amount you owe by April 30, 2010,

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Get Pub. 15 (Circular E), Employer’s Tax Guide, for

because you discovered the error in the first quarter of 2010,

correcting Form 941, or Pub. 80 (Circular SS), Federal Tax

and April 30, 2010, is the due date for that quarter. If you file

Guide for Employers in the U.S. Virgin Islands, Guam,

Form 941-X before April 30, pay the amount you owe when you

American Samoa, and the Commonwealth of the Northern

file.

Mariana Islands, for correcting Form 941-SS.

Overreported tax — credit. If you overreported tax on Form

See also How Can You Order Forms and Publications from

941 and choose to apply the credit to Form 941 or Form 944,

the IRS? on page 10.

file Form 941-X soon after you discovered the error but more

than 90 days before the period of limitations on the credit or

When Should You File Form 941-X?

refund for Form 941 expires. See Is There a Deadline for Filing

Form 941-X? below.

File Form 941-X when you discover an error on a previously

Overreported tax — claim. If you overreported tax on Form

filed Form 941.

941, you may choose to file a claim for refund or abatement on

However, if your only errors on Form 941 relate to the

Form 941-X any time before the period of limitations on credit or

number of employees who received wages or to federal tax

refund expires on Form 941. If you need to correct any

liabilities reported in Part 2 of Form 941 or on Schedule B

underreported amounts, you must file another Form 941-X

(Form 941), do not file Form 941-X. For more information about

reporting only corrections to the underreported amounts. See Is

correcting federal tax liabilities reported in Part 2 of Form 941 or

There a Deadline for Filing Form 941-X? below.

on Schedule B (Form 941), see the Instructions for Schedule B

If you discovered an error on or before December 31,

(Form 941).

2008, but did not report it as a line adjustment on Form

TIP

Due dates. The due date for filing Form 941-X depends on

941 for any quarter that ended before 2009 and did not

when you discover an error and if you underreported or

file a claim (Form 843), you may use Form 941-X to correct the

overreported tax. If you underreported tax, see Underreported

error. File Form 941-X for the quarter in which you made the

tax below. For overreported amounts, you may choose to either

error.

make an interest-free adjustment or file a claim for refund or

abatement. If you are correcting overreported amounts, see

Is There a Deadline for Filing Form

Overreported tax — credit or Overreported tax — claim below.

941-X?

If any due date falls on a Saturday, Sunday, or legal holiday,

you may file Form 941-X on the next business day. If we

receive Form 941-X after the due date, we will treat Form 941-X

Generally, you may correct overreported taxes on a previously

as filed on time if the envelope containing Form 941-X is

filed Form 941 if you file Form 941-X within 3 years of the date

properly addressed, contains sufficient postage, and is

Form 941 was filed or 2 years from the date you paid the tax

postmarked by the U.S. Postal Service on or before the due

reported on Form 941, whichever is later. You may correct

date, or sent by an IRS-designated private delivery service on

underreported taxes on a previously filed Form 941 if you file

or before the due date. If you do not follow these guidelines, we

Form 941-X within 3 years of the date the Form 941 was filed.

will consider Form 941-X filed when it is actually received. See

We call each of these time frames a “period of limitations.” For

Pub. 15 (Circular E) or Pub. 80 (Circular SS) for more

purposes of the period of limitations, Forms 941 for a calendar

information on IRS-designated private delivery services.

year are considered filed on April 15 of the succeeding year if

filed before that date.

Underreported tax. If you are correcting underreported tax,

Example: You filed your 2008 fourth quarter Form 941 on

you must file Form 941-X by the due date of the return for the

January 27, 2009, and payments were timely made. The IRS

return period in which you discovered the error and pay the

treats the return as if it were filed on April 15, 2009. On January

amount you owe when you file. Doing so will generally ensure

20, 2012, you discover that you overreported social security

that your correction is interest free and not subject to

and Medicare wages on that form by $350. To correct the error

failure-to-pay or failure-to-deposit penalties. See What About

you must file Form 941-X by April 15, 2012, which is the end of

Penalties and Interest? on page 3. For details on how to make

the period of limitations for Form 941, and use the claim

a payment, see the instructions for line 20 on page 9.

process.

If you discover an error in . . . . . . .

Form 941-X is due . . .

If you file Form 941-X to correct overreported amounts

in the last 90 days of a period of limitations (after

January 15, 2012, in the example above), you must use

CAUTION

1. January, February, March

April 30

the claim process. You cannot use the adjustment process. If

2. April, May, June

July 31

you are also correcting underreported amounts, you must file

3. July, August, September

October 31

another Form 941-X to correct the underreported amounts

4. October, November, December

January 31

using the adjustment process and pay any tax due.

The dates shown in the table above apply only to corrections of

Where Should You File Form 941-X?

underreported amounts. If any due date falls on a Saturday,

Sunday, or legal holiday, you may file Form 941-X on the next

Send your completed Form 941-X to the Internal Revenue

business day.

Service Center shown on page 3.

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Instructions For Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2010 Page 3

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