Instructions For Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2017 Page 3

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on time if the envelope containing Form 941-X is properly
underreported amounts. See Is There a Deadline for Filing Form
addressed, contains sufficient postage, and is postmarked by
941-X? next.
the U.S. Postal Service on or before the due date, or sent by an
You may not file a refund claim to correct federal
IRS-designated private delivery service on or before the due
income tax or Additional Medicare Tax actually withheld
!
date. If you do not follow these guidelines, we will consider Form
from employees.
941-X filed when it is actually received. See Pub. 15 (Circular E)
CAUTION
or Pub. 80 (Circular SS) for more information on legal holidays
Is There a Deadline for Filing Form
and IRS-designated private delivery services.
941-X?
Underreported tax. If you are correcting underreported tax,
you must file Form 941-X by the due date of the return for the
Generally, you may correct overreported taxes on a previously
return period in which you discovered the error and pay the
filed Form 941 if you file Form 941-X within 3 years of the date
amount you owe by the time you file. Doing so will generally
Form 941 was filed or 2 years from the date you paid the tax
ensure that your correction is interest free and not subject to
reported on Form 941, whichever is later. You may correct
failure-to-pay or failure-to-deposit (FTD) penalties. See What
underreported taxes on a previously filed Form 941 if you file
About Penalties and Interest, later. For details on how to make a
Form 941-X within 3 years of the date the Form 941 was filed.
payment, see the instructions for line 20, later.
We call each of these time frames a “period of limitations.” For
If Form 941-X is filed late (after the due date of the return for
purposes of the period of limitations, Forms 941 for a calendar
the return period in which you discovered the error), you must
year are considered filed on April 15 of the succeeding year if
attach an amended Schedule B (Form 941) to Form 941-X.
filed before that date.
Otherwise, the IRS may assess an “averaged” FTD penalty. The
Example. You filed your 2012 fourth quarter Form 941 on
total tax reported on the “Total liability for the quarter” line of
January 27, 2013, and payments were timely made. The IRS
Schedule B (Form 941) must match the corrected tax (Form 941,
treats the return as if it were filed on April 15, 2013. On January
line 10, combined with any correction entered on Form 941-X,
22, 2016, you discovered that you overreported social security
line 18) for the quarter, less any previous abatements and
and Medicare wages on that form by $350. To correct the error
interest-free tax assessments.
you must file Form 941-X by April 18, 2016, which is the end of
the period of limitations for Form 941, and use the claim process.
If you discover an error in
Form 941-X is due
. . . . . .
. .
If you file Form 941-X to correct overreported amounts
in the last 90 days of a period of limitations, you must
!
use the claim process. You cannot use the adjustment
1. January, February, March
April 30
CAUTION
process. If you are also correcting underreported amounts, you
2. April, May, June
July 31
must file another Form 941-X to correct the underreported
3. July, August, September
October 31
amounts using the adjustment process and pay any tax due.
4. October, November, December
January 31
Where Should You File Form 941-X?
The dates shown in the table above apply only to corrections of
underreported amounts. If any due date falls on a Saturday, Sunday,
Send your completed Form 941-X to the address shown next.
or legal holiday, you may file Form 941-X on the next business day.
IF you are in
THEN use this address
. . . . . . . . . . . .
. . . . .
Example—You owe tax. On February 11, 2015, you
Connecticut, Delaware, District of
discovered that you underreported $10,000 of social security
Columbia, Florida, Georgia, Illinois,
and Medicare wages on your 2014 fourth quarter Form 941. File
Indiana, Kentucky, Maine, Maryland,
Form 941-X and pay the amount you owe by April 30, 2015,
Massachusetts, Michigan, New
Department of the Treasury
because you discovered the error in the first quarter of 2015, and
Hampshire, New Jersey, New York,
Internal Revenue Service
North Carolina, Ohio, Pennsylvania,
Cincinnati, OH 45999-0005
April 30, 2015, is the due date for that quarter. If you file Form
Rhode Island, South Carolina,
941-X before April 30, 2015, pay the amount you owe by the
Tennessee, Vermont, Virginia, West
time you file.
Virginia, Wisconsin
Overreported tax—adjustment process. If you overreported
Alabama, Alaska, Arizona, Arkansas,
tax on Form 941 and choose to apply the credit to Form 941 or
California, Colorado, Hawaii, Idaho,
Form 944, file an adjusted return on Form 941-X soon after you
Iowa, Kansas, Louisiana, Minnesota,
Department of the Treasury
discover the error but more than 90 days before the period of
Mississippi, Missouri, Montana,
Internal Revenue Service
limitations on the credit or refund for Form 941 expires. See Is
Nebraska, Nevada, New Mexico,
Ogden, UT 84201-0005
There a Deadline for Filing Form 941-X? below.
North Dakota, Oklahoma, Oregon,
South Dakota, Texas, Utah,
If you reduced your deposits during the quarter by the
Washington, Wyoming
amount of the COBRA premium assistance credit that
!
No legal residence or principal place
Internal Revenue Service
will be reflected on your Form 941-X, do not use the
of business in any state
P.O. Box 409101
CAUTION
adjustment process to claim the COBRA premium assistance
Ogden, UT 84409
credit. Use the claim process. See the instructions for lines 19a
Special filing addresses for exempt
and 19b, later.
organizations; federal, state, and local
Department of the Treasury
governmental entities; and Indian
Internal Revenue Service
Overreported tax—claim process. If you overreported tax on
tribal governmental entities;
Ogden, UT 84201-0005
Form 941, you may choose to file a claim for refund or
regardless of location
abatement on Form 941-X any time before the period of
limitations on credit or refund expires on Form 941. If you also
need to correct any underreported amounts, you must file
another Form 941-X reporting only corrections to the
-3-
Instructions for Form 941-X (Rev. 4-2015)

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