Instructions For Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2011 Page 11
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another Form 941-X to pay the amount you owe, even if you
Complete the signature area, and
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filed for the amount you owe and the credit at the same time.
Attach a completed Form 941-X (see instructions below).
If you owe tax and are filing a timely Form 941-X, do not file
On each Form 941-X:
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an amended Schedule B (Form 941) unless you were assessed
Complete the top of Form 941-X, including the date you
an FTD penalty caused by an incorrect, incomplete, or missing
discovered the error,
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Schedule B (Form 941). Do not include the tax increase
Enter the wage amounts in column 1 of lines 14 – 16,
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reported on Form 941-X on any amended Schedule B (Form
Enter zeros in column 2 of lines 14 – 16,
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941) you file.
Complete columns 3 and 4 as instructed in Part 3,
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Provide a detailed statement on line 24, and
If you owe tax and are filing a late Form 941-X, that is, after
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Complete the signature area.
the due date for Form 941 for the quarter in which you
discovered the error, you must file an amended Schedule B
If you cannot use section 3509 rates (for example,
(Form 941) with the Form 941-X. Otherwise, the IRS may
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because the workers you treated as nonemployees
assess an “averaged” FTD penalty.
were certain statutory employees), file a Form 941 for
CAUTION
Payment methods. You may pay the amount you owe on
each delinquent quarter. Write “Misclassified Employees” in
line 21 electronically using the Electronic Federal Tax Payment
dark, bold letters across the top margin of page 1 of each Form
System (EFTPS), by credit or debit card, or by a check or
941. Complete Form 941 using the Instructions for Form 941.
money order.
Attach a Form 941-X to each Form 941. Complete the top of
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The preferred method of payment is EFTPS. For more
Form 941-X, including the date you discovered the error, and
information, visit , call EFTPS Customer Service
provide a detailed explanation on line 24.
at 1-800-555-4477 toll free, or see Pub. 966, The Secure Way
24. Explain Your Corrections
to Pay Your Federal Taxes.
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To pay by credit or debit card, visit the IRS website at
Treasury regulations require you to explain in detail the grounds
and facts relied upon to support each correction. On line 24,
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If you pay by check or money order, make it payable to
describe in detail each correction you entered in column 3 on
“United States Treasury.” On your check or money order, be
lines 6 – 19d. If you need more space, attach additional sheets,
sure to write your EIN, “Form 941-X,” and the quarter and year
but be sure to write your name, EIN, quarter, and calendar year
corrected.
on the top of each sheet.
You do not have to pay if the amount you owe is less than
You must describe the events that caused the underreported
$1.
or overreported amounts. Explanations such as “social security
and Medicare wages were overstated” or “administrative/payroll
Previously assessed FTD penalty. If line 21 reflects
errors were discovered” are insufficient and may delay
overreported tax and the IRS previously assessed a
processing your Form 941-X because the IRS may need to ask
failure-to-deposit (FTD) penalty, you may be able to reduce the
for a more complete explanation.
penalty. For more information, see the Instructions for Schedule
B (Form 941).
Provide the following information in your explanation for
each correction.
Part 4: Explain Your Corrections for This
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Form 941-X line number(s) affected.
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Date you discovered the error.
Quarter
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Difference (amount of the error).
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Cause of the error.
22. Correction of Both Underreported and
You may report the information in paragraph form. The
following paragraph is an example.
Overreported Amounts
“The $1,000 difference shown in column 3 on lines 6, 8, and
Check the box on line 22 if any corrections you entered in
10 was discovered on May 16, 2011, during an internal payroll
column 3 on lines 6 – 19d reflect both underreported and
audit. We discovered that we included $1,000 of wages for one
overreported amounts.
of our employees twice. This correction removes the reported
Example: If you had an increase to social security wages of
wages that were never paid.”
$15,000 for employee A and a decrease to social security
wages of $5,000 for employee B, you would enter $10,000 on
For corrections shown in column 3 on lines 14 – 16, explain
line 8, column 3. That $10,000 represents the net change from
why the correction was necessary and attach any notice you
corrections.
received from the IRS.
On line 24, you must explain the reason for both the $15,000
Part 5. Sign Here
increase and the $5,000 decrease.
23. Did You Reclassify Any Workers?
You must complete all three pages of Form 941-X and sign it on
page 3. If you do not sign, processing of Form 941-X will be
Check the box on line 23 if you reclassified any workers to be
delayed.
independent contractors or nonemployees. Also check this box
if the IRS (or you) determined that workers you treated as
Who must sign the Form 941-X? Form 941-X must be
independent contractors or nonemployees should be classified
signed by one of the following:
as employees. On line 24, give us a detailed reason why any
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Sole proprietorship — The individual who owns the
worker was reclassified and, if you used section 3509 rates on
business.
lines 14 – 16, for any worker reclassified as an employee,
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Corporation (including a limited liability company (LLC)
explain why section 3509 rates apply and what rates you used.
treated as a corporation) — The president, vice president, or
Return not filed because you did not treat any workers as
other principal officer duly authorized to sign.
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Partnership (including an LLC treated as a partnership)
employees. If you did not previously file Form 941 because
or unincorporated organization — A responsible and duly
you mistakenly treated all workers as independent contractors
authorized member or officer having knowledge of its affairs.
or as nonemployees, file a Form 941 for each delinquent
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Single member LLC treated as a disregarded entity for
quarter.
federal income tax purposes — The owner of the LLC or a
On each Form 941 for which you are entitled to use section
principal officer duly authorized to sign.
3509 rates:
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Trust or estate — The fiduciary.
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Write “Misclassified Employees” in dark, bold letters across
the top margin of page 1,
Form 941-X may also be signed by a duly authorized agent
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Enter a zero on line 10,
of the taxpayer if a valid power of attorney has been filed.
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Instructions for Form 941-X (Rev. 1-2011)
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