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Use the claim process. Check the box on line 2 to file a claim

Do not check the box on line 1 if you are correcting

on Form 941-X requesting a refund or abatement of the amount

overreported amounts and the period of limitations on

shown on line 21.

credit or refund for Form 941 will expire within 90 days

CAUTION

of the date you file Form 941-X. Instead, check the box on line

2. See Is There a Deadline for Filing Form 941-X? on page 2.

To ensure that the IRS has enough time to process a

credit for an overreporting adjustment in the quarter

TIP

2. Claim

during which you file Form 941-X, you are encouraged

Check the box on line 2 to use the claim process if you are

to file Form 941-X correcting the overreported amount in the

correcting overreported amounts only and you are claiming a

first two months of a quarter. For example, if you discover an

refund or abatement for the negative amount (credit) shown on

overreported amount in March, June, September, or December,

line 21. Do not check this box if you are correcting ANY

you may want to file Form 941-X in the first two months of the

underreported amounts on this form.

next quarter. However, there must be 90 days remaining on the

period of limitations when you file Form 941-X. See the Caution

You must check the box on line 2 if you have a credit and

under Is There a Deadline for Filing Form 941-X? on page 2.

the period of limitations on credit or refund for Form 941 will

This should ensure that the IRS will have enough time to

expire within 90 days of the date you file Form 941-X. See Is

process Form 941-X so the credit will be posted before you file

There a Deadline for Filing Form 941-X? on page 2.

Form 941, thus avoiding an erroneous balance due notice from

The IRS usually processes claims shortly after they are filed.

the IRS. See the example below.

The IRS will notify you if your claim is denied, accepted as filed,

or selected to be examined. See Pub. 556, Examination of

If you currently file Form 944 instead of Form 941 and will

Returns, Appeal Rights, and Claims for Refund, for more

claim a credit on Form 944, file Form 941-X before December in

information.

any year before the expiration of the period of limitations on

Form 941. In the year of the expiration of the period of

Unless the IRS corrects Form 941-X during processing or

limitations on Form 941, file Form 941-X at least 90 days before

you owe other taxes, penalties, or interest, the IRS will refund

the expiration date.

the amount shown on line 21, plus any interest that applies.

Example — You want your overreported tax applied as a

Part 2: Complete the Certifications

credit to Form 941: On June 22, 2011, you discover you

overreported your tax on your 2010 fourth quarter Form 941

You must complete all certifications that apply by checking the

and want to choose the adjustment process. To allow the IRS

appropriate boxes. If all of your corrections relate to

enough time to process the credit, you file Form 941-X on July

underreported amounts, complete line 3 only; skip lines 4 and 5

1, 2011 and take the credit on your third quarter 2011 Form

and go to Part 3. If your corrections relate to overreported

941.

amounts, you have a duty to ensure that your employees’ rights

to recover overpaid employee social security and Medicare

taxes that you withheld are protected. The certifications on lines

Specific Instructions:

4 and 5 address the requirement to:

•

Repay or reimburse your employees for the overcollection of

employee social security and Medicare taxes, or

Part 1: Select ONLY one process

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Obtain consents from your employees to file a claim on their

behalf.

Because Form 941-X may be used to file either an adjusted

3. Filing Forms W-2 or Forms W-2c

employment tax return or a claim for refund or abatement, you

must check one box on either line 1 or line 2. Do not check

Check the box on line 3 to certify that you filed or will file Forms

both boxes.

W-2 or Forms W-2c, as required, showing your employees’

correct wage and tax amounts. See the Instructions for Forms

1. Adjusted Employment Tax Return

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

detailed information about filing requirements. References to

Check the box on line 1 if you are correcting underreported

Form W-2 on Form 941-X and in these instructions also apply

amounts or overreported amounts and you would like to use the

to Forms W-2AS, W-2CM, W-2GU, and W-2VI unless otherwise

adjustment process to correct the errors.

noted.

If you are correcting both underreported amounts and

You must check the box on line 3 to certify that you filed

overreported amounts on this form, you must check this box. If

Forms W-2 or Forms W-2c even if your corrections on Form

you check this box, any negative amount shown on line 21 will

941-X do not change amounts shown on those forms. For

be applied as a credit (tax deposit) to your Form 941 or Form

example, if your only correction to Form 941 involves misstated

944 for the period in which you are filing this form. See

tax adjustments (see the instructions for line 13 on page 8),

Example — You want your overreported tax applied as a credit

check the box on line 3 to certify that you already filed all

to Form 941 above.

required Forms W-2 and W-2c.

If you owe tax. Pay the amount shown on line 21 by the time

4. Certifying Overreporting Adjustments

you file Form 941-X. Generally, you will not be charged interest

If you overreported federal income tax, social security tax, or

if you file on time, pay on time, enter the date you discovered

Medicare tax and checked the box on line 1, check the

the error, and explain the correction on line 24.

appropriate box on line 4. You may need to check more than

one box. If you obtained written statements from some

If you have a credit. You overreported employment taxes

employees but you could not locate or secure the cooperation

(you have a negative amount on line 21) and want the IRS to

of the remaining employees, check all applicable boxes.

apply the credit to Form 941 or Form 944 for the period during

Provide a summary on line 24 of the amount of the corrections

which you filed Form 941-X. The IRS will apply your credit on

both for the employees who provided written statements and for

the first day of the Form 941 or Form 944 period during which

those who did not.

you filed Form 941-X. However, the credit you show on line 21

of Form 941-X may not be fully available on your Form 941 or

4a. Check the box on line 4a if your overreported amount

Form 944 if the IRS corrects it during processing or you owe

includes each affected employee’s share of overcollected taxes.

other taxes, penalties, or interest. The IRS will notify you if your

You are certifying that you repaid or reimbursed the employee’s

claimed credit changes or if the amount available as a credit on

share of current and prior year taxes and you received written

Form 941 or Form 944 was reduced because of unpaid taxes,

statements from the employees stating that they did not and will

penalties, or interest.

not receive a refund or credit for the prior year taxes. You are

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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 5

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