When Must You File?
Businesses needing an EIN must apply for a number and use
it throughout the life of the business on all tax returns,
payments, and reports.
File your initial Form 941 for the quarter in which you first paid
wages that are subject to social security and Medicare taxes
Your business should have only one EIN. If you have more
or subject to federal income tax withholding. See the table
than one and aren't sure which one to use, write to the IRS
titled When To File Form 941, later.
office where you file your returns (using the Without a
payment address under Where Should You File, later) or call
Then you must file for every quarter after that—every 3
the IRS at 1-800-829-4933.
months—even if you have no taxes to report, unless you’re a
If you don't have an EIN, you may apply for one online by
seasonal employer or are filing your final return. See
visiting the IRS website at IRS.gov/ein. You may also apply
Seasonal employers and If Your Business Has Closed,
for an EIN by faxing or mailing Form SS-4 to the IRS. If you
haven't received your EIN by the due date of Form 941, write
File Form 941 only once for each quarter. If you filed
“Applied For” and the date you applied in this entry space.
electronically, don't file a paper Form 941. For more
If you’re filing your tax return electronically, a valid
information about filing Form 941 electronically, see
EIN is required at the time the return is filed. If a valid
Electronic filing and payment, earlier.
EIN isn't provided, the return won't be accepted. This
may result in penalties.
When To File Form 941
Always be sure the EIN on the form you file exactly
Your Form 941 is due by the last day of the month that follows the end of the
matches the EIN the IRS assigned to your business.
Don't use your SSN or ITIN on forms that ask for an
EIN. Filing a Form 941 with an incorrect EIN or using another
The Quarter Includes . . .
business's EIN may result in penalties and delays in
1. January, February, March
processing your return.
2. April, May, June
If you change your business name, business address,
3. July, August, September
or responsible party... Notify the IRS immediately if you
4. October, November, December
change your business name, business address, or
For example, you generally must report wages you pay
during the first quarter—which is January through March—by
Write to the IRS office where you file your returns (using
April 30. If you made timely deposits in full payment of your
the Without a payment address under Where Should You
taxes for the quarter, you may file by the 10th day of the
File, later) to notify the IRS of any business name change.
second month that follows the end of the quarter. For
See Pub.1635 to see if you need to apply for a new EIN.
example, you may file Form 941 by May 10 if you made
Complete and mail Form 8822-B to notify the IRS of a
timely deposits in full payment of your taxes for the first
business address or responsible party change. Don't mail
Form 8822-B with your Form 941. For a definition of
“responsible party” see the Form 8822-B instructions.
If we receive Form 941 after the due date, we will treat
Form 941 as filed on time if the envelope containing Form
Check the Box for the Quarter
941 is properly addressed, contains sufficient postage, and is
Under “Report for this Quarter of 2017” at the top of Form
postmarked by the U.S. Postal Service on or before the due
941, check the appropriate box of the quarter for which
date, or sent by an IRS-designated private delivery service
you’re filing. Make sure the quarter checked is the same as
on or before the due date. If you don't follow these
shown on any attached Schedule B (Form 941), Report of
guidelines, we generally will consider Form 941 filed when it
Tax Liability for Semiweekly Schedule Depositors.
is actually received. See Pub. 15 for more information on
IRS-designated private delivery services.
Completing and Filing Form 941
If any due date for filing falls on a Saturday, Sunday, or
Make entries on Form 941 as follows to enable accurate
legal holiday, you may file your return on the next business
scanning and processing.
Use 10-point Courier font (if possible) for all entries if
How Should You Complete Form 941?
you’re typing or using a computer to complete your form.
Portable Document Format (PDF) forms on IRS.gov have
fillable fields with acceptable font specifications.
Type or print your EIN, name, and address in the spaces
Don't enter dollar signs and decimal points. Commas are
provided. Also enter your name and EIN on the top of page 2.
optional. Enter dollars to the left of the preprinted decimal
Don't use your social security number (SSN) or individual
point and cents to the right of it.
taxpayer identification number (ITIN). Generally, enter the
Leave blank any data field (except lines 1, 2, and 12) with
business (legal) name you used when you applied for your
a value of zero.
EIN on Form SS-4. For example, if you’re a sole proprietor,
Enter negative amounts using a minus sign (if possible).
enter “Haleigh Smith” on the “Name” line and “Haleigh's
Otherwise, use parentheses.
Cycles” on the “Trade name” line. Leave the “Trade name”
Enter your name and EIN on all pages and attachments.
line blank if it is the same as your “Name.”
Staple multiple sheets in the upper left corner when filing.
Employer identification number (EIN). To make sure
businesses comply with federal tax laws, the IRS monitors
tax filings and payments by using a numerical system to
identify taxpayers. A unique nine-digit EIN is assigned to all
corporations, partnerships, and some sole proprietors.
Instructions for Form 941 (Rev. 12017)