Create Your Form 941-X Online

How it works

Identify the return and enter corrected payroll-tax amounts.
Complete the required certifications and correction explanation.
Check the Form 941-X preview and complete checkout.

What you’ll need: The original Form 941, corrected payroll records, adjustment details, signer information, and an email address.

1. Return and employer information

Identify the return, quarter, year, employer, and date the errors were discovered.

Calendar year being corrected

Quarter being corrected

Return being corrected

Date errors were discovered

Employer identification number

Name, not trade name

Trade name

Street address and suite or room

City

State

ZIP code

Foreign country

Foreign province or county

Foreign postal code

Aggregate return filer type

2. Part 1: Select one process

Choose the adjustment process or the claim process. Do not choose both.

Line 1: Adjusted employment tax return Use this for underreported amounts, or for overreported amounts you want applied as a credit. Line 2: Claim for refund or abatement Use this only when correcting overreported amounts and requesting a refund or abatement.

3. Part 2: Certifications

Select only the certifications that apply to your correction.

Line 3 I have filed or will file the required Forms W-2 or Forms W-2c.

Line 4 certifications for adjusted overreported amounts

Line 4a Employees were repaid or reimbursed and required employee statements were obtained. Line 4b The adjustment concerns the employer share only. Line 4c The tax was not withheld from employee wages.

Line 5 certifications for a refund or abatement claim

Line 5a Employees were repaid or reimbursed and the required statements were obtained. Line 5b Written employee consent and required statements were obtained. Line 5c The claim concerns the employer share only. Line 5d The tax was not withheld from employee wages.

4. Part 3: Enter the corrections

Enter the total corrected amount and the amount originally reported. The difference updates automatically.

Leave any line blank when it does not apply. Certain historical credit lines apply only to specific quarters.

Line and description	Column 1 Total corrected	Column 2 Originally reported	Column 3 Difference	Column 4 Tax correction
6. Wages, tips, and other compensation Form 941 line 2
7. Federal income tax withheld Form 941 line 3
8. Taxable social security wages Form 941 line 5a, column 1 Employer share only
9. Qualified sick leave wages Leave taken before April 1, 2021
10. Qualified family leave wages Leave taken before April 1, 2021
11. Taxable social security tips Form 941 line 5b, column 1 Employer share only
12. Taxable Medicare wages and tips Form 941 line 5c, column 1 Employer share only
13. Wages and tips subject to Additional Medicare Tax withholding Form 941 line 5d. Enter column 4 after applying the instructions for wages that should not be multiplied by 0.009.
14. Section 3121(q) Notice and Demand tax on unreported tips Form 941 line 5f
15. Tax adjustments Form 941 lines 7 through 9
16. Qualified small business payroll tax credit for increasing research activities Attach Form 8974
17. Nonrefundable credit for qualified sick and family leave wages Leave taken before April 1, 2021
18a. Reserved for future use
18b. Nonrefundable credit for qualified sick and family leave wages Leave taken after March 31, 2021 and before October 1, 2021
18c. Nonrefundable COBRA premium assistance credit Historical correction line
18d. Number of individuals provided COBRA premium assistance No column 4 amount
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
22. Special addition to wages for Additional Medicare Tax
23. Combine lines 7 through 22, column 4
24. Reserved for future use
25. Refundable credit for qualified sick and family leave wages before April 1, 2021
26a. Reserved for future use
26b. Refundable credit for qualified sick and family leave wages after March 31, 2021 and before October 1, 2021
26c. Refundable COBRA premium assistance credit
27. Total correction A positive amount is generally an amount owed. A negative amount may be a credit, refund, or abatement.

Additional historical correction lines

Lines 35 through 40 apply only to quarters beginning after March 31, 2021.

Line and description	Column 1	Column 2	Column 3 difference
28. Qualified health plan expenses allocable to qualified sick leave wages before April 1, 2021
29. Qualified health plan expenses allocable to qualified family leave wages before April 1, 2021
30. Reserved for future use
31a. Reserved for future use
31b. Reserved for future use
32. Reserved for future use
33a. Reserved for future use
33b. Reserved for future use
34. Reserved for future use
35. Qualified sick leave wages after March 31, 2021 and before October 1, 2021
36. Health plan expenses allocable to line 35 wages
37. Collectively bargained agreement amounts allocable to line 35 wages
38. Qualified family leave wages after March 31, 2021 and before October 1, 2021
39. Health plan expenses allocable to line 38 wages
40. Collectively bargained agreement amounts allocable to line 38 wages

5. Part 4: Explain the corrections

Give a detailed factual explanation for every correction included on the return.

Line 41 One or more lines include both underreported and overreported amounts. Line 42 One or more corrections involve reclassified workers.

Line 43 detailed explanation

A general statement such as "payroll error" may not provide enough detail.

6. Part 5: Signature and preparer

Enter the authorized signer and paid preparer information that applies.

Signature

This typed name is placed in the signature box of the preview.

Print signer name

Signer title

Signature date

Best daytime phone

Paid preparer information applies Show the preparer section below.

Preparer name

Preparer signature

PTIN

Preparer signature date

Firm EIN

Firm name

Preparer address

City

State

ZIP code

Phone

Self-employed preparer

7. Email information

Enter the address that should receive the completed Form 941-X package.

Email address

The preview updates automatically as you enter correction details.

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