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Continue to report current quarter fractions of cents,

penalty. The total tax reported on the “Total liability for the

third-party sick pay, tips, and group-term life insurance on Form

quarter” line of Schedule B (Form 941) must match the

941 using lines 7 – 9.

corrected tax (line 10 of Form 941 combined with any correction

reported on line 21 of Form 941-X) for the quarter, less any

You have additional requirements to complete when filing

previous interest-free tax assessments.

Form 941-X, such as certifying that you filed (or will file) all

applicable Forms W-2, Wage and Tax Statements, and Forms

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

Form 941-X is due . . .

W-2c, Corrected Wage and Tax Statements. For corrections of

overreported federal income tax, social security tax, or

Medicare tax, you must make any certifications that apply to

1. January, February, March

April 30

your situation.

2. April, May, June

July 31

3. July, August, September

October 31

Do not use Form 941-X to correct Form CT-1, 943, 944,

4. October, November, December

January 31

944-SS, or 945. Instead, use the “X” form that

corresponds to those forms (Form CT-1 X, 943-X,

CAUTION

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

944-X, or 945-X).

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

Where Can You Get Help?

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

business day.

For help filing Form 941-X or for questions about federal

employment taxes and tax corrections, you can:

Example — You owe tax: On February 11, 2011, you

•

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

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

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

Medicare wages on your 2010 fourth quarter Form 941. File

•

Visit the IRS website at

and click on

Form 941-X and pay the amount you owe by April 30, 2011,

“Employment Taxes,” or

because you discovered the error in the first quarter of 2011,

•

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

and April 30, 2011, is the due date for that quarter. If you file

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

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

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

file.

American Samoa, and the Commonwealth of the Northern

Overreported tax — credit. If you overreported tax on Form

Mariana Islands, for correcting Form 941-SS.

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

See also How Can You Order Forms and Publications from

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

the IRS? on page 11.

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

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

When Should You File Form 941-X?

Form 941-X? below.

Overreported tax — claim. If you overreported tax on Form

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

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

filed Form 941.

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

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

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

underreported amounts, you must file another Form 941-X

number of employees who received wages or to federal tax

reporting only corrections to the underreported amounts. See Is

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

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

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

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

If you discovered an error on or before December 31,

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

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

TIP

(Form 941).

941 for any quarter that ended before 2009 and did not

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

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

when you discover an error and if you underreported or

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

overreported tax. If you underreported tax, see Underreported

error.

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

Is There a Deadline for Filing Form

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

abatement. If you are correcting overreported amounts, see

941-X?

Overreported tax — credit or Overreported tax — claim below.

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

Generally, you may correct overreported taxes on a previously

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

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

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

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

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

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

properly addressed, contains sufficient postage, and is

underreported taxes on a previously filed Form 941 if you file

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

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

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

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

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

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

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

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

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

filed before that date.

information on IRS-designated private delivery services.

Example: You filed your 2009 fourth quarter Form 941 on

January 27, 2010, and payments were timely made. The IRS

Underreported tax. If you are correcting underreported tax,

treats the return as if it were filed on April 15, 2010. On January

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

20, 2013, you discover that you overreported social security

return period in which you discovered the error and pay the

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

amount you owe by the time you file. Doing so will generally

you must file Form 941-X by April 15, 2013, which is the end of

ensure that your correction is interest free and not subject to

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

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

process.

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

a payment, see the instructions for lines 20 – 21 on page 9.

If you file Form 941-X to correct overreported amounts

If Form 941-X is filed late (after the due date of the return for

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

the return period in which you discovered the error), you must

January 15, 2013, in the example above), you must use

CAUTION

attach an amended Schedule B (Form 941) to Form 941-X.

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

Otherwise, the IRS may assess an “averaged” failure-to-deposit

you are also correcting underreported amounts, you must file

-2-

Instructions for Form 941-X (Rev. 1-2011)

Instructions For Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2011 Page 3

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