Federal Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund

Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund
Form 941-X (Rev. April 2023)
941-X:

Form
(Rev. April 2023)

Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund
Department of the Treasury — Internal Revenue Service

Employer identification number
(EIN)

OMB No. 1545-0029

Return You’re Correcting...

—

Check the type of return you’re correcting.

941

Name (not your trade name)

941-SS

Trade name (if any)

Check the ONE quarter you’re correcting.
Address
Number

Street

Suite or room number

1: January, February, March
2: April, May, June

City

ZIP code

State

3: July, August, September
4: October, November, December

Foreign country name

Foreign province/county

Foreign postal code

Read the separate instructions before completing this form. Use this form to correct errors you
made on Form 941 or 941-SS. Use a separate Form 941-X for each quarter that needs
correction. Type or print within the boxes. You MUST complete all five pages. Don’t attach this
form to Form 941 or 941-SS unless you’re reclassifying workers; see the instructions for line 42.

Part 1: Select ONLY one process. See page 6 for additional guidance, including information
on how to treat employment tax credits and social security tax deferrals.
1.

Adjusted employment tax return. Check this box if you underreported tax amounts.
Also check this box if you overreported tax amounts and you would like to use the
adjustment process to correct the errors. You must check this box if you’re correcting
both underreported and overreported tax amounts on this form. The amount shown on
line 27, if less than zero, may only be applied as a credit to your Form 941, Form 941-SS,
or Form 944 for the tax period in which you’re filing this form.

2.

Claim. Check this box if you overreported tax amounts only and you would like to use
the claim process to ask for a refund or abatement of the amount shown on line 27.
Don’t check this box if you’re correcting ANY underreported tax amounts on this form.

Enter the calendar year of the
quarter you’re correcting.
(YYYY)

Enter the date you discovered errors.
/
/
(MM / DD / YYYY)

Part 2: Complete the certifications.
3.

I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement,
as required.
Note: If you’re correcting underreported tax amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported
tax amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 941-X can’t be
used to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages or an
adjustment is being made for the current year.
4. If you checked line 1 because you’re adjusting overreported federal income tax, social security tax, Medicare tax, or Additional
Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a.

I repaid or reimbursed each affected employee for the overcollected federal income tax or Additional Medicare Tax for the current
year and the overcollected social security tax and Medicare tax for current and prior years. For adjustments of employee social
security tax and Medicare tax overcollected in prior years, I have a written statement from each affected employee stating that they
haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

b.

The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or
each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.

c.

The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.

5. If you checked line 2 because you’re claiming a refund or abatement of overreported federal income tax, social security tax,
Medicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box.
I certify that:
a.

I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax. For claims of employee
social security tax and Medicare tax overcollected in prior years, I have a written statement from each affected employee stating
that they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.

b.

I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security
tax and Medicare tax. For refunds of employee social security tax and Medicare tax overcollected in prior years, I also have a
written statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a
refund or credit for the overcollection.

c.

The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees, or each
affected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax,
or each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim
a refund or credit for the overcollection.
The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from
employee wages.

d.

For Paperwork Reduction Act Notice, see the separate instructions.

www.irs.gov/Form941X

Cat. No. 17025J

Form 941-X (Rev. 4-2023)

Name (not your trade name)

Employer identification number (EIN)

Correcting quarter

(1, 2, 3, 4)

Correcting calendar year (YYYY)

–

Part 3: Enter the corrections for this quarter. If any line doesn’t apply, leave it blank.
Column 1

Column 2

Column 3

Column 4

Total corrected
amount (for ALL
employees)

Amount originally
reported or as
previously corrected
(for ALL employees)

Difference
(If this amount is a
negative number,
use a minus sign.)

Tax correction

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=

6.

Wages, tips, and other
compensation (Form 941, line 2)

.

—

.

=

.

Use the amount in Column 1 when you
prepare your Forms W-2 or Forms W-2c.

7.

Federal income tax withheld
from wages, tips, and other
compensation (Form 941, line 3)

.

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=

.

Copy Column
3 here .
.

.

8.

Taxable social security wages
(Form 941 or 941-SS, line 5a,
Column 1)

.

—

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=

.

× 0.124* =

.

9.

10.

11.

Qualified sick leave wages*
(Form 941 or 941-SS, line 5a(i),
Column 1)
Qualified family leave wages*
(Form 941 or 941-SS, line 5a(ii),
Column 1)
Taxable social security tips (Form
941 or 941-SS, line 5b, Column 1)

* If you’re correcting your employer share only, use 0.062. See instructions.

.

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=

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× 0.062 =

.

* Use line 9 only for qualified sick leave wages paid after March 31, 2020, for leave taken before April 1, 2021.

.

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=

.

× 0.062 =

.

* Use line 10 only for qualified family leave wages paid after March 31, 2020, for leave taken before April 1, 2021.

.

—

.

=

.

× 0.124* =

.

* If you’re correcting your employer share only, use 0.062. See instructions.

12.

Taxable Medicare wages & tips (Form
941 or 941-SS, line 5c, Column 1)

.

—

.

=

.

× 0.029* =

.

* If you’re correcting your employer share only, use 0.0145. See instructions.

13.

14.

15.

Taxable wages & tips subject to
Additional Medicare Tax
withholding (Form 941 or
941-SS, line 5d)
Section 3121(q) Notice and
Demand—Tax due on
unreported tips (Form 941 or
941-SS, line 5f)
Tax adjustments (Form 941 or
941-SS, lines 7 through 9)

16.

Qualified small business payroll tax
credit for increasing research
activities (Form 941 or 941-SS, line
11a; you must attach Form 8974)

17.

Nonrefundable portion of credit
for qualified sick and family
leave wages for leave taken
before April 1, 2021 (Form 941
or 941-SS, line 11b)

18a.

Nonrefundable portion of
employee retention credit*
(Form 941 or 941-SS, line 11c)

.

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.

× 0.009* =

.

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—

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=

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Copy Column
3 here .
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=

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Copy Column
3 here .
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=

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See
instructions

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See
instructions

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=

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See
instructions

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* Use line 18a only for corrections to quarters beginning after March 31, 2020, and before January 1, 2022.

18b.

Nonrefundable portion of credit for
qualified sick and family leave
wages for leave taken after March
31, 2021, and before October 1,
2021 (Form 941 or 941-SS, line 11d)

18c.

Nonrefundable portion of COBRA
premium assistance credit
(Form 941 or 941-SS, line 11e)

18d.

Number of individuals provided
COBRA premium assistance
(Form 941 or 941-SS, line 11f)

19.

Special addition to wages for
federal income tax

.

—

.

20.

Special addition to wages for
social security taxes

.

—

21.

Special addition to wages for
Medicare taxes

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Page 2

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* Certain wages and tips reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.

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See
instructions

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See
instructions

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See
instructions

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See
instructions

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See
instructions

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Form 941-X (Rev. 4-2023)

Employer identification number (EIN)

Name (not your trade name)

Correcting quarter

(1, 2, 3, 4)

Correcting calendar year (YYYY)

–

Part 3: Enter the corrections for this quarter. If any line doesn’t apply, leave it blank. (continued)
Column 1

Column 2

Column 3

Column 4

Total corrected
amount (for ALL
employees)

Amount originally
reported or as
previously corrected
(for ALL employees)

Difference
(If this amount is a
negative number,
use a minus sign.)

Tax correction

22.

Special addition to wages for
Additional Medicare Tax

23.

Combine the amounts on lines 7 through 22 of Column 4

24.

Deferred amount of social
security tax* (Form 941 or
941-SS, line 13b)

25.

Refundable portion of credit for
qualified sick and family leave
wages for leave taken before
April 1, 2021 (Form 941 or 941SS, line 13c)

26a.

Refundable portion of employee
retention credit* (Form 941 or
941-SS, line 13d)

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See
instructions

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See
instructions

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* Use line 24 to correct the employer deferral for the second quarter of 2020 and the employer and employee deferral for the third and fourth quarters of 2020.

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=

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See
instructions

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—

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=

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See
instructions

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* Use line 26a only for corrections to quarters beginning after March 31, 2020, and before January 1, 2022.

26b.

Refundable portion of credit for
qualified sick and family leave
wages for leave taken after March
31, 2021, and before October 1,
2021 (Form 941 or 941-SS, line 13e)

26c.

Refundable portion of COBRA
premium assistance credit
(Form 941 or 941-SS, line 13f)

27.

Total. Combine the amounts on lines 23 through 26c of Column 4

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=

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See
instructions

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=

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See
instructions

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If line 27 is less than zero:
• If you checked line 1, this is the amount you want applied as a credit to your Form 941 or 941-SS for the tax period in which you’re
filing this form. (If you’re currently filing a Form 944, Employer’s ANNUAL Federal Tax Return, see the instructions.)
• If you checked line 2, this is the amount you want refunded or abated.
If line 27 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to
pay, see Amount you owe in the instructions.
28.

Qualified health plan expenses
allocable to qualified sick leave
wages for leave taken before
April 1, 2021 (Form 941 or 941SS, line 19)

29.

Qualified health plan expenses
allocable to qualified family
leave wages for leave taken
before April 1, 2021 (Form 941 or
941-SS, line 20)

30.

Qualified wages for the
employee retention credit*
(Form 941 or 941-SS, line 21)

31a.

Qualified health plan expenses for
the employee retention credit*
(Form 941 or 941-SS, line 22)

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=

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=

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—

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=

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* Use line 30 only for corrections to quarters beginning after March 31, 2020, and before January 1, 2022.

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=

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* Use line 31a only for corrections to quarters beginning after March 31, 2020, and before January 1, 2022.

31b.

Check here if you’re eligible for the employee retention credit in the third or fourth quarter of 2021
solely because your business is a recovery startup business . . . . . . . . . . . .

32.

Credit from Form 5884-C, line
11, for this quarter* (Form 941 or
941-SS, line 23)

Page 3

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=

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* Use line 32 only for corrections to quarters beginning after March 31, 2020, and before April 1, 2021.

Form 941-X (Rev. 4-2023)

Employer identification number (EIN)

Name (not your trade name)

Correcting quarter

(1, 2, 3, 4)

Correcting calendar year (YYYY)

–

Part 3: Enter the corrections for this quarter. If any line doesn’t apply, leave it blank. (continued)

33a.

33b.

34.

Qualified wages paid March 13
through March 31, 2020, for the
employee retention credit*
(Form 941 or 941-SS, line 24)
Deferred amount of the
employee share of social
security tax included on Form
941 or 941-SS, line 13b*
(Form 941 or 941-SS, line 24)
Qualified health plan expenses
allocable to wages reported on
Form 941 or 941-SS, line 24*
(Form 941 or 941-SS, line 25)

Column 1

Column 2

Total corrected
amount (for ALL
employees)

Amount originally
reported or as
previously corrected
(for ALL employees)

.

—

—

.

Column 3

=

Difference
(If this amount is a
negative number,
use a minus sign.)

=

.

=

.

* Use line 33a only for corrections to the second quarter of 2020.

.

—

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* Use line 33b only for corrections to the third and fourth quarters of 2020.

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=

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* Use line 34 only for corrections to the second quarter of 2020.

Caution: Lines 35–40 apply only to quarters beginning after March 31, 2021.
35.

Qualified sick leave wages for
leave taken after March 31, 2021,
and before October 1, 2021 (Form
941 or 941-SS, line 23)

36.

Qualified health plan expenses
allocable to qualified sick leave
wages for leave taken after March
31, 2021, and before October 1,
2021 (Form 941 or 941-SS, line 24)

37.

Amounts under certain collectively
bargained agreements allocable to
qualified sick leave wages for leave
taken after March 31, 2021, and
before October 1, 2021 (Form 941 or
941-SS, line 25)

38.

Qualified family leave wages for
leave taken after March 31, 2021,
and before October 1, 2021 (Form
941 or 941- SS, line 26)

39.

Qualified health plan expenses
allocable to qualified family leave
wages for leave taken after March
31, 2021, and before October 1,
2021 (Form 941 or 941-SS, line 27)

40.

Amounts under certain collectively
bargained agreements allocable to
qualified family leave wages
for leave taken after March 31,
2021, and before October 1, 2021
(Form 941 or 941- SS, line 28)

Page 4

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Form 941-X (Rev. 4-2023)

Employer identification number (EIN)

Name (not your trade name)

Correcting quarter

(1, 2, 3, 4)

Correcting calendar year (YYYY)

–
Part 4: Explain your corrections for this quarter.
41.

Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both
your underreported and overreported amounts on line 43.

42.

Check here if any corrections involve reclassified workers. Explain on line 43.

43.

You must give us a detailed explanation of how you determined your corrections. See the instructions.

Part 5: Sign here. You must complete all five pages of this form and sign it.
Under penalties of perjury, I declare that I have filed an original Form 941 or Form 941-SS and that I have examined this adjusted return or claim, including
accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than
taxpayer) is based on all information of which preparer has any knowledge.

Print your
name here

Sign your
name here

Date

Print your
title here
/

/

Best daytime phone

Paid Preparer Use Only

Check if you’re self-employed .

Preparer’s name

PTIN

Preparer’s signature

Date

Firm’s name (or yours
if self-employed)

EIN

Address

Phone

City
Page 5

State

/

.

.

/

ZIP code
Form 941-X (Rev. 4-2023)

Form 941-X: Which process should you use?
Type of errors
you’re correcting

Unless otherwise specified in the separate instructions, an underreported employment tax credit or social
security tax deferral should be treated like an overreported tax amount. An overreported employment tax credit
or social security tax deferral should be treated like an underreported tax amount. For more information,
including which process to select on lines 1 and 2, see Correcting an employment tax credit or social security tax
deferral in the separate instructions.

Underreported
tax amounts
ONLY

Use the adjustment process to correct underreported tax amounts.
• Check the box on line 1.
• Pay the amount you owe from line 27 by the time you file Form 941-X.

Overreported
tax amounts
ONLY

The process you
use depends on
when you file
Form 941-X.

If you’re filing Form 941-X
MORE THAN 90 days before
the period of limitations on
credit or refund for Form 941
or Form 941-SS expires...

Choose either the adjustment process or the claim
process to correct the overreported tax amounts.
Choose the adjustment process if you want the
amount shown on line 27 credited to your Form 941,
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 27 refunded to you or abated. Check
the box on line 2.

BOTH
underreported
and
overreported
tax amounts

The process you
use depends on
when you file
Form 941-X.

If you’re filing Form 941-X
WITHIN 90 days of the
expiration of the period of
limitations on credit or
refund for Form 941 or Form
941-SS...

You must use the claim process to correct the
overreported tax amounts. Check the box on line 2.

If you’re filing Form 941-X
MORE THAN 90 days before
the period of limitations on
credit or refund for Form 941
or Form 941-SS expires...

Choose either the adjustment process or both the
adjustment process and the claim process when you
correct both underreported and overreported tax
amounts.
Choose the adjustment process if combining your
underreported tax amounts and overreported tax
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 27.
OR
Choose both the adjustment process and the
claim process if you want the overreported tax
amount refunded to you or abated.
File two separate forms.
1. For the adjustment process, file one Form 941-X
to correct the underreported tax amounts. Check
the box on line 1. Pay the amount you owe from
line 27 by the time you file Form 941-X.
2. For the claim process, file a second Form 941-X
to correct the overreported tax amounts. Check
the box on line 2.

If you’re filing Form 941-X
WITHIN 90 days of the
expiration of the period of
limitations on credit or
refund for Form 941 or
Form 941-SS...

You must use both the adjustment process and
the claim process.
File two separate forms.
1. For the adjustment process, file one Form 941-X
to correct the underreported tax amounts. Check
the box on line 1. Pay the amount you owe from
line 27 by the time you file Form 941-X.
2. For the claim process, file a second Form 941-X
to correct the overreported tax amounts. Check
the box on line 2.

Page 6

Form 941-X (Rev. 4-2023)