Fill Form 941 online
Employer's Quarterly Federal Tax Return
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Form 941 in short
Form 941 is the quarterly return employers file to report wages paid, federal income tax withheld, and both the employee and employer shares of social security and Medicare tax. Most employers file it four times a year, even in a quarter with no wages, unless they are seasonal or have been told to file Form 944 instead. The current form is titled Form 941 for 2026.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. March 2026 (checked 2026-10-25) |
| Who fills it in | Employers who pay wages subject to federal income tax withholding or social security and Medicare tax. After you file your first Form 941, the instructions say you must file every quarter, even with nothing to report, unless you are a seasonal employer or have filed a final return. Not used by employers told to file Form 944, household employers (Schedule H), or farm employers for farm wages (Form 943). |
| Who receives it | The IRS. Do not send Form 941 or payments to the Social Security Administration. |
| Where to send it | E-file is encouraged (a provider fee may apply). If you mail it, the address depends on your state and whether you include a payment. Without a payment, returns go to either Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005 or Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005, depending on your state. With a payment, all listed locations use Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. Exempt organizations and government entities use Ogden, UT 84201-0005 without a payment, or the same Louisville P.O. box with a payment. Check the Where Should You File table in the instructions for your state. |
| Deadline | Quarter 1 (January to March): April 30. Quarter 2 (April to June): July 31. Quarter 3 (July to September): October 31. Quarter 4 (October to December): January 31. If you deposited all taxes for the quarter on time and in full, you may file by the 10th day of the second month after the quarter ends (for example May 10 for Quarter 1). A due date on a weekend or legal holiday moves to the next business day. |
| Official links | Official page · Official PDF · Official instructions |
What changed
For 2026 the social security wage base is $184,500. The March 2026 form adds an Aggregate Return Filers Only box for section 3504 agents, CPEOs and other third parties. Line 15 now has routing and account number boxes because refunds are issued by direct deposit, and the instructions say balance due payments should be made electronically. The instructions cover withholding for qualified tips and qualified overtime compensation for tax years beginning after 2024 and ending before 2029. The COVID-19 sick and family leave credit is no longer claimed on Form 941. Forms 941-SS and 941-PR were discontinued after 2023, so employers in US territories file Form 941 or Form 941 (sp).
How to fill out Form 941, line by line
| Header | EIN, name, trade name, address Enter your Employer Identification Number and the legal business name exactly as the IRS has them. Use the trade name line only if you have one. |
| Header | Report for this Quarter Check exactly one quarter. Use a separate Form 941 for each quarter. |
| Header | Aggregate Return Filers Only Only for section 3504 agents, certified professional employer organizations and other third parties filing an aggregate return. Most single employers leave this blank. |
| Line 1 | Number of employees Count employees paid for the pay period that includes March 12, June 12, September 12 or December 12, depending on the quarter. Leave out household and farm employees, pensioners and active military members. |
| Line 2 | Wages, tips, and other compensation Total wages, tips and other pay subject to federal income tax withholding for the quarter. |
| Line 3 | Federal income tax withheld Total federal income tax you withheld from employee pay this quarter. |
| Line 4 | No wages subject to social security or Medicare tax Check this only if none of the wages are subject to these taxes, then skip to line 6. |
| Lines 5a to 5d | Taxable social security and Medicare wages and tips Enter taxable amounts in Column 1 and multiply by the printed rate (0.124, 0.029, or 0.009 for Additional Medicare Tax) to get Column 2. Social security wages stop counting once an employee passes the yearly wage base. |
| Line 5e | Total social security and Medicare taxes Add Column 2 of lines 5a through 5d. |
| Line 5f | Section 3121(q) Notice and Demand Only if the IRS sent you a notice and demand for tax on unreported tips. Most employers leave this blank. |
| Line 6 | Total taxes before adjustments Add lines 3, 5e and 5f. |
| Lines 7 to 9 | Adjustments Small corrections for rounding of cents, sick pay paid by a third party, and uncollected tax on tips and group-term life insurance. |
| Line 10 | Total taxes after adjustments Combine lines 6 through 9. |
| Line 11 | Qualified small business payroll tax credit for research Only if you elected this credit on your income tax return. Attach Form 8974. |
| Line 12 | Total taxes after adjustments and nonrefundable credits Line 10 minus line 11. This number decides your deposit rules on line 16. |
| Line 13 | Total deposits for this quarter Federal tax deposits you made for the quarter, plus any overpayment applied from a prior quarter or from Form 941-X or 944-X filed this quarter. |
| Lines 14 and 15a to 15e | Balance due or overpayment If line 12 is more than line 13, enter the balance due on line 14. If line 13 is more, enter the overpayment and choose to apply it to the next return or get a refund by direct deposit using the routing and account boxes. |
| Line 16 (Part 2) | Deposit schedule and tax liability Check the first box if line 12 is under $2,500 for this quarter or the prior one and you had no $100,000 next-day deposit obligation. Monthly depositors enter tax liability for each month, and the total must equal line 12. Semiweekly depositors attach Schedule B (Form 941). |
| Lines 17 and 18 (Part 3) | Business closed or seasonal employer Line 17: check if you closed or stopped paying wages, enter the final wage date and attach a statement. Line 18: check on every return if you are a seasonal employer. |
| Part 4 | Third-party designee Lets the IRS talk to a person you name about this return. Pick any 5-digit PIN for them. The authorization ends 1 year from the return due date and does not let them represent you. |
| Part 5 | Signature Signed by the owner, a principal corporate officer, an authorized partner or member, a fiduciary, or an agent with a valid power of attorney. Both pages must be completed. A paid preparer also fills in the Paid Preparer Use Only section. |
| Form 941-V | Payment voucher Use only if you pay a balance due by check or money order with the return. Do not use it to make federal tax deposits, which must be made electronically. |
Common mistakes to avoid
- Using an old revision or the wrong year version of the form. The current form is Form 941 for 2026.
- Checking more than one quarter box, or none.
- Monthly liabilities on line 16 that do not add up to line 12.
- Sending a payment with the return that should have been deposited electronically, which can trigger a deposit penalty.
- Mailing the return to the without payment address when a payment is enclosed, or the reverse.
- Forgetting to sign Part 5 or to complete page 2.
- Not checking line 18 on every return when you are a seasonal employer, so the IRS expects returns for every quarter.
- Stapling Form 941-V or the check to the return.
Questions about Form 941
When is Form 941 due?
April 30, July 31, October 31 and January 31 for the four quarters. If you made all deposits on time and in full, you get until the 10th day of the second month after the quarter ends.
Do I have to file Form 941 if I paid no wages this quarter?
Generally yes, once you have filed your first Form 941. Seasonal employers can skip quarters with no wages if they check line 18 on each return. If you closed the business, file a final return and check line 17.
What is the difference between Form 941 and Form 944?
Form 941 is filed quarterly. Form 944 is an annual return for small employers the IRS has notified to file it. If you were told to file Form 944, do not file Form 941 unless the IRS tells you to change.
Can I pay the balance due with Form 941?
Only in limited cases, such as when line 12 is under $2,500 for the current or prior quarter and you pay in full with a timely return. Otherwise taxes must be deposited by electronic funds transfer through EFTPS, IRS Direct Pay or your business tax account.
Where do I mail Form 941?
It depends on your state and whether you enclose a payment. Returns with a payment go to the Louisville, KY P.O. box. Returns without a payment go to Kansas City or Ogden depending on your state. Check the table in the instructions.
How do I fix a mistake on a Form 941 I already filed?
File Form 941-X, the adjusted return, for that quarter. Do not file a second Form 941.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.