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

Must You Make an Entry on Each Line?

another Form 941-X to correct the underreported amounts

using the adjustment process and pay any tax due.

You must provide all of the information requested at the top of

page 1 of Form 941-X. You must check one box (but not both)

Where Should You File Form 941-X?

in Part 1. You must check the box on line 3 and any applicable

boxes on lines 4 and 5. In Part 3, if any line does not apply,

leave it blank. Complete Parts 4 and 5 as instructed.

Send your completed Form 941-X to the Internal Revenue

Service Center shown below.

How Should You Report Negative Amounts?

Form 941-X uses negative numbers to show reductions in tax

IF you are in . . . . . . .

THEN use this address . . .

(credits) and positive numbers to show additional tax (amounts

Special filing addresses for

you owe).

exempt organizations; federal,

Department of the Treasury

When reporting a negative amount in columns 3 and 4, use

state, and local governmental

Internal Revenue Service

a minus sign instead of parentheses. For example, enter

entities; and Indian tribal

Ogden, UT 84201-0005

“-10.59” instead of “(10.59).” However, if you are completing the

governmental entities; regardless

return on your computer and your software only allows you to

of location

use parentheses to report negative amounts, you may use

Connecticut, Delaware, District of

them.

Columbia, Georgia, Illinois,

How Should You Make Entries on Form 941-X?

Indiana, Kentucky, Maine,

Maryland, Massachusetts,

You can help the IRS process Form 941-X timely and

Department of the Treasury

Michigan, New Hampshire, New

Internal Revenue Service

accurately if you follow these guidelines.

Jersey, New York, North Carolina,

•

Cincinnati, OH 45999-0005

Type or print your entries.

Ohio, Pennsylvania, Rhode

•

Use Courier font (if possible) for all typed or

Island, South Carolina,

computer-generated entries.

Tennessee, Vermont, Virginia,

•

Omit dollar signs. You may use commas and decimal points,

West Virginia, Wisconsin

if desired. Enter dollar amounts to the left of any preprinted

Alabama, Alaska, Arizona,

decimal point and cents to the right of it.

•

Arkansas, California, Colorado,

Always show an amount for cents. Do not round entries to

Florida, Hawaii, Idaho, Iowa,

whole dollars.

Kansas, Louisiana, Minnesota,

Department of the Treasury

•

Complete all three pages and sign Form 941-X on page 3.

Mississippi, Missouri, Montana,

Internal Revenue Service

•

Staple multiple sheets in the upper-left corner.

Nebraska, Nevada, New Mexico,

Ogden, UT 84201-0005

What About Penalties and Interest?

North Dakota, Oklahoma, Oregon,

South Dakota, Texas, Utah,

Generally, your correction of an underreported amount will not

Washington, Wyoming

be subject to a failure-to-pay penalty, failure-to-deposit penalty,

or interest if you:

Internal Revenue Service

No legal residence or principal

•

File on time (by the due date of the quarter in which you

P.O. Box 409101

place of business in any state

Ogden, UT 84409

discover the error),

•

Pay the amount shown on line 21 by the time you file Form

941-X,

•

Enter the date you discovered the error, and

How Should You Complete Form 941-X?

•

Explain in detail the grounds and facts relied on to support

the correction.

Use a Separate Form 941-X for Each Quarter

No correction will be eligible for interest-free treatment if any

You Are Correcting

of the following apply.

•

The amounts underreported relate to an issue that was

Use a separate Form 941-X for each Form 941 that you are

raised in an examination of a prior period.

correcting. For example, if you found errors on your Forms 941

•

You knowingly underreported your employment tax liability.

for the third and fourth quarters of 2010, file one Form 941-X to

•

You received a notice and demand for payment.

correct the 2010 third quarter Form 941. File a second Form

•

You received a Notice of Determination of Worker

941-X to correct the 2010 fourth quarter Form 941.

Classification.

EIN, Name, and Address

Overview of the Process

Enter your EIN, name, and address in the spaces provided.

Also enter your name and EIN on the top of pages 2 and 3, and

The process to correct a previously filed Form 941 or file a

on any attachments. If your address has changed since you

claim is outlined below.

filed your Form 941, enter the corrected information and the

If you underreported the tax. If you underreported the tax

IRS will update your address of record.

on a previously filed Form 941, check the box on line 1 and pay

Return You Are Correcting

any additional amount you owe by the time you file Form 941-X.

For details on how to make a payment, see the instructions for

In the box at the top of page 1 of Form 941-X, check the type of

lines 20 – 21 on page 9.

return (Form 941 or Form 941-SS) you are correcting. Check

the appropriate box for the one quarter you are correcting.

Example — You underreported employment taxes: On

June 20, 2011, you discover an error that results in additional

Enter the calendar year of the Form 941 you are correcting.

tax on your 2010 fourth quarter Form 941. File Form 941-X by

Enter the quarter and calendar year on pages 2 and 3, and on

July 31, 2011, and pay the amount you owe by the time you file.

any attachments.

See When Should You File Form 941-X? on page 2. Do not

Enter the Date You Discovered Errors

attach Form 941-X to your 2011 second quarter Form 941.

You must enter the date you discovered errors. If you are

If you overreported the tax. If you overreported the tax on

reporting several errors that you discovered at different times,

a previously filed Form 941, you may choose one of the

enter the earliest date you discovered them here. You discover

following options.

•

an error when you have enough information to be able to

Use the adjustment process. Check the box on line 1 to apply

correct it. Report any subsequent dates and related errors on

any credit (negative amount) from line 21 to Form 941 for the

line 24.

quarter during which you file Form 941-X.

-3-

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 4

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