Form 941-X: Adjusted Employer's QUARTERLY Federal Tax Return
or Claim for Refund

What is Form 941-X?

Form 941-X (Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund Form) is used to correct any errors made on the 941 Form. If you find an error on a previously filed Form 941, you can correct this error using Form 941-X.

Make sure to file a separate Form 941-X for each tax period only if you found the errors.

Criteria for Filing Form 941-X

The following information is required when filing Form 941-X:

• Underreported taxes - This occurs when you report less tax than you actually owe.
  • If you are filing Form 941x for underreported taxes, you must make a tax payment when you file the Form.
• Overreported taxes - This occurs when you report more tax than you actually owe.
  • When reporting overreported taxes, you can claim either a refund or reduce it on your next return.

To claim a refund or reduce the penalty, you can use Form 843 (Claim for Refund and
Request for Abatement).

What information can be corrected using Form 941-X?

Form 941-X allows employers to correct errors related to wages, employment taxes, tax credits, and other relevant information that was previously reported on IRS Form 941.

Use Form 941-X to correct:

• Wages, tips, and other compensation
• Income tax withheld from wages, tips, and other compensation
• Taxable social security wages
• Taxable social security tips
• Taxable Medicare wages and tips
• Taxable wages and tips subject to Additional Medicare Tax withholding
• Qualified small business payroll tax credit for increasing research activities

You can correct the following information for tax year 2023, but you cannot correct this for the current tax year:

• Amounts reported on Form 941 for the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and before April 1, 2021, including adjustments to Form 941, lines 5a(i), 5a(ii), 11b, 13c, 19, and 20;
• Amounts reported on Form 941 for the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021, including adjustments to Form 941, lines 11d, 13e, 23, 24, 25, 26, 27, and 28;
• Amounts reported on Form 941 for the employee retention credit, including adjustments to Form 941, lines 11c, 13d, 21, and 22; and
• Amounts reported on Form 941 for the COBRA premium assistance credit, for periods of coverage beginning on or after April 1, 2021, through periods of coverage beginning on or before September 30, 2021, including adjustments to Form 941, lines 11e, 11f, and 13f.

You do not need to file a 941-X Form if your errors relate to the number of employees who received wages or Part 2 of Form 941.

Are there any changes in Form 941-X for the 2025 tax year?

The following changes are made in Form 941-X for 2025:

• Lines 18a, 26a, 30, 31a, 31b, and 32 are now reserved for future use.
• COVID-19-related credit for qualified sick and family leave wages is limited to leave taken after March 31, 2020, and before October 1, 2021, and can no longer be claimed for Form 941.
• Forms 941-SS and 941-PR have been discontinued after the 2023 tax year.

Additionally, the IRS has announced that employers can E-file 941-X to make corrections.

How to correct errors on Form 941 using Form 941-X?

Completing a correction Form 941-X consists of 5 parts. You should use Form 941-X to correct any errors on a previously filed Form 941 or Form 941-SS. You will need to file a separate Form 941-X for each quarter that requires corrections.

To fill out Form 941-X, follow the step-by-step instructions below:

Part 1 - Selecting Adjusted employment tax return or a Claim

• Check the box on line 1 if you are correcting the underreported tax amounts or overreported tax amounts and would like to use the adjustment process to correct the errors.
• Check the box on line 2 if you overreported tax amounts and would like to use it for the claim process.

Part 2: Complete the Certifications

• If the corrections are related to underreported tax amounts, line 3 must be checked.
• Line 4 and 5 certifications are related to the repayment or reimbursement for the overcollection of employee social security and Medicare taxes or require consent from your employees to file a claim on their behalf.

Part 3 - Enter the Corrections for the Quarter

Part 3 of Form 941-X has lines from 6 to 40, where the corrections related to the wages, federal income tax withheld, social security, sick & family leave wages, COBRA credit, and employee retention credit are reported.

Part 4 - Explain the Corrections for the Quarter

• If any corrections that are entered on lines 7–26c, lines 28–31a, or lines 32–40, column 3, contain both underreported and overreported amounts then the box on line 41 must be checked.
• If you reclassified any workers to be independent contractors or nonemployees, then check the box on line 42.
• On line 43, a detailed explanation must be given on how you determined your corrections.

Part 5 - Signing Information

• The signature must be completed to avoid delay in the process.
• The following persons are authorized to sign the return: Sole proprietorship, Corporation, Partnership, Single-member LLC treated as a disregarded entity, Trust or estate.

Click here to get more detailed line-by-line instructions to fill out Form 941-X.

Is it possible to correct errors on Schedule B using Form 941-X?

If you only have errors on Form 941 related to the number of employees who received wages or federal tax liabilities reported in Form 941, Part 2, or Schedule B (Form 941), these cannot be corrected using Form 941-X.

Click here for more information about how to correct Form 941 Schedule B.

When is the deadline for filing Form 941-X?

There is no specific deadline for filing Form 941-X. You must file this form when you find any errors in your previously submitted Form 941. However, a time frame is applicable to report overreported and underreported taxes.

The IRS calls this time frame a “period of limitations.” For the period of limitations, 941 Forms for a calendar year are considered filed on April 15 of the succeeding year, even if they were filed before that date.

• For overreported taxes, you should file Form 941-X within 3 years of the date that the original Form 941 was filed or 2 years from the date you paid the tax reported on Form 941.
• For underreported taxes, you should file Form 941-X within 3 years of the date that the original Form 941 was filed.

How to file Form 941-X?

Form 941-X filed to correct errors made on Form 941 for tax years before 2024 can only be paper filed and mailed
to the IRS.

However starting from the 2024 tax year, the IRS encourages you to file Form 941-X electronically for quick and secure processing of your amended return. To e-file Form 941-X, you must get started with TaxBandits, an IRS-authorized
e-file provider.

TaxBandits make your 941 correction process easier than ever. Our intuitive software is built-in with automated tax calculations and internal error checks based on the IRS Business Rules. In addition, TaxBandits also supports the amendment of Form 941 for tax years 2023 and 2022. You can fill out, review, download, and mail it to the IRS.

Click the button below to learn how to correct errors on Form 941 using Form 941-X Learn More

Where to mail Form 941-X?

If you choose to mail a paper Form 941-X, send your completed Form 941-X to the mailing address shown in the
table below:

If you are in	Use this mailing address
Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin	Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0005
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005
No legal residence or principal place of business in any state	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409
Special Filing Addresses for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities regardless of location	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005
If you use a private delivery service to send your Form 941-X from any location to the IRS, it should be delivered to:	Ogden – Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201

Are there any penalties related to filing Form 941-X?

Typically, correcting an underreported amount using Form 941-X will not be subjected to penalties or interest if you follow these guidelines:

• File on time (by the due date of Form 941 for the quarter in which the errors are discovered),
• Pay the amount shown on Line 27 by the time you file the Form 941-X,
• Enter the date you discovered the error, and
• Explain your corrections in detail.

You are not eligible to make corrections for interest-free treatment if any of the following apply.

• The underreported taxes are related to an issue raised in an examination of a prior period.
• You knowingly underreported your employment tax liability.
• You received a notice and demand for payment.
• You received a Notice of Determination of Worker Classification.