Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2014 Page 4

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Form 941-X: Which process should you use?
Type of errors
you are
correcting
Use the adjustment process to correct underreported amounts.
Underreported
• Check the box on line 1.
amounts
ONLY
• Pay the amount you owe from line 20 by the time you file Form 941-X.
If you are filing Form 941-X
The process you
Choose either the adjustment process or the claim
Overreported
use depends on
MORE THAN 90 days before
process to correct the overreported amounts.
amounts
when you file
the period of limitations on
ONLY
Choose the adjustment process if you want the
credit or refund for Form 941
Form 941-X.
amount shown on line 20 credited to your Form 941,
or Form 941-SS expires...
Form 941-SS, or Form 944 for the period in which you
file Form 941-X. Check the box on line 1.
OR
Choose the claim process if you want the amount
shown on line 20 refunded to you or abated. Check
the box on line 2.
If you are filing Form 941-X
You must use the claim process to correct the
WITHIN 90 days of the
overreported amounts. Check the box on line 2.
expiration of the period of
limitations on credit or refund
for Form 941 or Form 941-SS...
The process you
If you are filing Form 941-X
Choose either the adjustment process or both the
BOTH
use depends on
MORE THAN 90 days before
adjustment process and the claim process when you
underreported
when you file
the period of limitations on
correct both underreported and overreported
and
credit or refund for Form 941
Form 941-X.
amounts.
overreported
or Form 941-SS expires...
amounts
Choose the adjustment process if combining your
underreported amounts and overreported amounts results
in a balance due or creates a credit that you want applied
to Form 941, Form 941-SS, or Form 944.
• File one Form 941-X, and
• Check the box on line 1 and follow the instructions
on line 20.
OR
Choose both the adjustment process and the
claim process if you want the overreported amount
refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form 941-X
to correct the underreported amounts. Check the
box on line 1. Pay the amount you owe from line
20 by the time you file Form 941-X.
2. For the claim process, file a second Form 941-X
to correct the overreported amounts. Check the
box on line 2.
If you are filing Form 941-X
You must use both the adjustment process and
the claim process.
WITHIN 90 days of the
expiration of the period of
File two separate forms.
limitations on credit or
1. For the adjustment process, file one Form 941-X to
refund for Form 941 or
correct the underreported amounts. Check the box
Form 941-SS...
on line 1. Pay the amount you owe from line 20 by
the time you file Form 941-X.
2. For the claim process, file a second Form 941-X to
correct the overreported amounts. Check the box
on line 2.
4
941-X
Page
Form
(Rev. 4-2014)

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