IRS Form 941 is the quarterly payroll tax return most employers use to report federal income tax withholding, Social Security tax and Medicare tax. It brings together what you withheld from employees, your share of payroll taxes, and the deposits already credited to the quarter. Its full name is Employer’s Quarterly Federal Tax Return.
If you are preparing a return, start with your payroll reports and the correct year’s form. The guide below follows the March 2026 revision of Form 941, including the new refund fields. You can look up a line, follow a worked example, check the filing dates or find the right mailing address. IRS sources were checked on October 7, 2026.
What is Form 941, and who needs to file it?
Form 941 reports employee payroll for one calendar quarter. The payroll date matters: wages paid on October 2 belong to the fourth quarter, even if the employee earned them in September. Use federal taxable wage figures from your payroll records, rather than net pay or the withdrawals on your bank statement.
Most nonfarm employers begin filing when they first pay wages subject to these taxes. Once you start, quarterly filing generally continues until you file a final return or qualify for an exception. A business with no federal income tax withheld may still have Social Security and Medicare taxes to report. The IRS explains the filing requirements for Forms 941 and 944.
| Form | What it covers |
|---|---|
| Form 941 | Quarterly federal income tax withholding and Social Security and Medicare taxes for most employers. |
| Form 940 | Annual federal unemployment tax, also called FUTA. It is separate from Form 941. |
| Form 944 | Annual employment tax reporting for eligible small employers whom the IRS has told to use it. A small payroll alone does not authorize the switch. |
| Form 943 | Annual reporting for agricultural employee wages. |
| Schedule H | Household employment taxes, when its filing requirements apply. |
| Form 941-X | Corrections to wages or taxes on a previously filed quarterly Form 941. |
Check your IRS filing requirement if you are unsure which return to use. The Form 941 instructions explain the exceptions. If you still need an employer identification number, our Form SS-4 guide explains the application fields.
If you already have an EIN, use our EIN lookup guide to find the number assigned to your business.
What changed for IRS Form 941 in 2026?
The current return is marked Rev. March 2026. The IRS expects this revision to cover all four 2026 quarters unless another change becomes necessary. These are the updates to check before reusing last year’s instructions:
| Update | What to do with it |
|---|---|
| Social Security wage base | The annual limit rises from $176,100 in 2025 to $184,500 per employee in 2026. Apply it to each employee’s combined Social Security wages and tips. |
| Aggregate filer identification | A new header section identifies section 3504 agents, certified professional employer organizations and other aggregate filers. An ordinary employer filing its own return leaves it blank. |
| Refund lines 15a through 15e | The overpayment section now separates the amount, the apply-or-refund choice, and direct deposit details. These bank fields concern a refund. |
| Electronic access and payments | The instructions add electronic access to Form 941 transcripts and explain current electronic payment options. Filing, paying and obtaining a transcript remain separate tasks. |
The combined Social Security rate remains 12.4%, covering the employee and employer shares. The combined Medicare rate remains 2.9%, with no annual wage cap. Additional Medicare withholding is 0.9% on an employee’s applicable pay above $200,000 from that employer during the year; there is no employer match. See the 2026 instructions and their What’s New section.
What about the deductions for tips and overtime?
Eligible workers’ income tax deductions do not create a new deduction line on Form 941. Tips and overtime generally remain subject to Social Security and Medicare tax. Federal withholding can reflect an employee’s valid updated Form W-4 using the 2026 withholding procedures. Do not simply remove all tips or overtime pay from taxable payroll.
Also keep earlier changes in their proper year. COVID-related sick and family leave credit lines were removed from regular Form 941 beginning with 2024 periods. They were not newly removed in 2026. The current instructions explain the limited historical situations handled through Form 941-X.
Read the image description
EXCEL CAPITAL MANAGEMENT
IRS FORM 941 / 2026
2026 payroll tax rates on Form 941
Apply each annual condition to one employee’s taxable pay.
Social Security
Lines 5a and 5b
12.4%
6.2% employee + 6.2% employer
$184,500 annual cap
Combined Social Security wages
and tips per employee.
Medicare
Line 5c
2.9%
1.45% employee + 1.45% employer
No annual wage cap
Applies to all Medicare-taxable
wages and tips.
Additional
Medicare
Line 5d
0.9%
Employee withholding
No employer match
Above $200,000
Medicare-taxable pay from that
employer in the calendar year.
Apply 0.9% only to the excess.
Regular Medicare still applies. Employer withholding uses $200,000 regardless of filing status.
Sources: irs.gov/publications/p15; irs.gov/instructions/i941
Checked Oct 7, 2026
When is Form 941 due in 2026?
Use the quarter in which you paid the wages. This is the standard filing calendar for 2026 payroll, including the fourth-quarter return filed in 2027.
| Wages paid | Regular filing deadline | If every required quarterly deposit was timely, proper and paid in full |
|---|---|---|
| Q1: January through March 2026 | April 30, 2026 | May 11, 2026 |
| Q2: April through June 2026 | July 31, 2026 | August 10, 2026 |
| Q3: July through September 2026 | November 2, 2026 | November 10, 2026 |
| Q4: October through December 2026 | February 1, 2027 | February 10, 2027 |
Weekend adjustments explain several dates. October 31, 2026 is a Saturday, and January 31, 2027 is a Sunday. The extra filing time for timely deposits does not extend the deposit deadlines. For example, a monthly depositor’s September 2026 payroll taxes are generally due October 15, before the Q3 return.
Sources: IRS Publication 509, 2026 tax calendar and the Form 941 filing rules. Check IRS disaster relief for any location-specific postponement.
Read the image description
EXCEL CAPITAL MANAGEMENT
IRS FORM 941 / 2026
2026 Form 941 filing calendar
Use the quarter when wages were paid.
2026 PAYROLL
REGULAR DEADLINE
LATER DATE*
Q1
January to March
April 30, 2026
May 11, 2026
Q2
April to June
July 31, 2026
August 10, 2026
Q3
July to September
November 2, 2026
November 10, 2026
Q4
October to December
February 1, 2027
February 10, 2027
*The later date applies only if all tax for the quarter was deposited
timely, properly and in full.
Deposits keep their own deadlines. Weekend adjustments included. Check IRS disaster relief for any postponement.
Sources: irs.gov/pub/irs-pdf/p509.pdf; irs.gov/instructions/i941
Checked Oct 7, 2026
What to gather before you fill out Form 941
The return is easier to check when every number has a known source. Ask your payroll provider for the quarter’s tax reports, including year-to-date totals for each employee.
| Record | Where it belongs |
|---|---|
| EIN, legal name and mailing address | Employer information at the top of the return. |
| Employee list for the specified pay period | Line 1 counts the pay period including March 12, June 12, September 12 or December 12. It is not the whole quarter’s headcount. |
| Federal taxable wages and income tax withholding | Lines 2 and 3. These figures can differ from gross payroll. |
| Social Security and Medicare wage reports | Lines 5a through 5d, using each employee’s annual limits and thresholds. |
| Tips, sick pay and payroll adjustment records | The applicable wage lines and adjustments on lines 7 through 9. |
| Deposit confirmations and credited overpayments | Line 13. Include eligible amounts carried into this quarter without counting them twice. |
| Tax liability by payday and lookback returns | Line 16 or Schedule B, plus your deposit schedule. |
| Research payroll credit support, if applicable | Form 8974 determines the amount allowed on line 11. |
These mappings follow the IRS line instructions. Keep the filed return, acceptance record and deposit confirmations with the supporting payroll reports. The IRS generally requires employment tax records for at least four years; some credit records require longer retention.
For a paper return, show both dollars and cents. Generally leave zero fields blank, except lines 1, 2 and 12, which require an entry. Use a minus sign for a supported negative adjustment. The IRS instructions for completing Form 941 explain the entry format.
Read the image description
External labels
EXCEL CAPITAL MANAGEMENT
IRS FORM 941 / 2026
Review the wage and tax lines
Actual IRS Form 941 excerpt | March 2026 revision
PAGE 1 | PART 1, LINES 1 TO 5d
LINE 1
Reference pay period
LINES 2 AND 3
Wages and income tax
withheld
LINES 5a TO 5d
Social Security and Medicare
Source: irs.gov/pub/irs-pdf/f941.pdf
March 2026 form | Checked Oct 7, 2026
Original IRS form excerpts
PAGE 1 | PART 1, LINES 1 TO 5d
Part 1: Answer these questions for this quarter. Employers in American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands, the U.S. Virgin Islands, and Puerto Rico must skip lines 2 and 3, unless you have employees who
are subject to U.S. income tax withholding.
1 Number of employees who received wages, tips, or other compensation for the pay period
including: Mar. 12 (Quarter 1), June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4) 1
2 Wages, tips, and other compensation . . . . . . . . . . . . . . . . . 2 .
3 Federal income tax withheld from wages, tips, and other compensation . . . . . . 3 .
4 If no wages, tips, and other compensation are subject to social security or Medicare tax Check here and go to line 6.
Column 1 Column 2
5a Taxable social security wages . . . × 0.124 = .
5b Taxable social security tips . . . . × 0.124 = .
5c Taxable Medicare wages & tips. . . × 0.029 = .
5d Taxable wages & tips subject to
Additional Medicare Tax withholding . × 0.009 = .
IRS Form 941 instructions, line by line
Select a field to see what it means, where to find the information and how to complete it. The guide covers the March 2026 form, including employer details, payroll lines, refund choices, liability reporting, signatures and the separate payment voucher. Use the explanations beside your payroll records. No payroll, EIN or bank information is needed to explore the form.
Select a field on the form to read its explanation, or browse the full field guide below.
Open a form page, then select a field. Each link opens its explanation in the field guide below.
77 explanations across 3 form pages.
No matching fields
Try a line number or a shorter phrase, such as wages or refund.
Header
Employer identification number
Form 941, page 1 Employer details
Your EIN identifies the employer filing this return.
- Where to find it
IRS EIN confirmation or prior correctly filed payroll returns.
- How to complete it
Use the nine-digit number assigned by the IRS and repeat it on page 2 and attachments.
Do not use an SSN, ITIN, prior owner EIN, or preparer EIN. If your EIN application is still pending, follow the IRS paper-return procedure; e-filing needs a valid EIN.
Read the IRS instructions for Header: Employer identification number (opens in a new tab)
Form 941, page 1
Form 941, page 2
Form 941-V, payment voucher
Choose a field above or select an area on the form. When a form field has keyboard focus, use the arrow keys to move between fields and Enter to read its explanation. Zoom in to read the form image.
The form image could not load. Use the explanations below or open the current IRS form PDF.
Actual IRS Form 941, revision March 2026.
Browse all 77 field explanations
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Employer details
Form 941, page 1 14 explanations
Header: Employer identification number
Your EIN identifies the employer filing this return.
- Where to find it
IRS EIN confirmation or prior correctly filed payroll returns.
- How to complete it
Use the nine-digit number assigned by the IRS and repeat it on page 2 and attachments.
Do not use an SSN, ITIN, prior owner EIN, or preparer EIN. If your EIN application is still pending, follow the IRS paper-return procedure; e-filing needs a valid EIN.
Read the IRS instructions for Header: Employer identification number (opens in a new tab)
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Header: Legal name
This is the legal name associated with the employer EIN.
- Where to find it
EIN confirmation and prior returns.
- How to complete it
Enter the name used with the IRS. A sole proprietor uses the individual owner name here.
- Example
A sole proprietor puts the owner name here and a different shop name on the next line.
A business nickname or DBA may differ from its legal name.
Read the IRS instructions for Header: Legal name (opens in a new tab)
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Header: Trade name
This is the name the business trades under, sometimes called a DBA.
- Where to find it
Business registration or DBA records.
- How to complete it
Enter it if it differs from the legal name above. Leave this field blank if both names are the same.
The trade name does not replace the legal name on the return.
Read the IRS instructions for Header: Trade name (opens in a new tab)
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Header: Street address and unit
The IRS uses the business mailing address shown here.
- Where to find it
Current business mailing records.
- How to complete it
Enter the street number, street name, and suite or room number.
An address or responsible-party change also requires Form 8822-B, filed separately from Form 941.
Read the IRS instructions for Header: Street address and unit (opens in a new tab)
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Header: City
The city portion of the employer mailing address.
- Where to find it
Current business mailing records.
- How to complete it
Enter the city that matches the street address and postal code.
Use the mailing address the IRS should use to contact the employer.
Read the IRS instructions for Header: City (opens in a new tab)
Header: State
The state portion of a U.S. mailing address.
- Where to find it
Current business mailing records.
- How to complete it
Enter the state abbreviation that matches the employer address.
The state and whether a check is enclosed affect where a paper Form 941 is mailed.
Read the IRS instructions for Header: State (opens in a new tab)
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Header: ZIP code
The postal code for the U.S. employer mailing address.
- Where to find it
Current business mailing records.
- How to complete it
Enter the correct ZIP code for the address shown.
Check the digits against the address before filing to reduce mailing delays.
Read the IRS instructions for Header: ZIP code (opens in a new tab)
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Header: Foreign country name
This field applies when the employer has a foreign mailing address.
- Where to find it
Foreign business mailing records.
- How to complete it
Enter the country name using the foreign-address portion of the form.
A foreign or territorial filer may have different mailing instructions and income-tax withholding requirements.
Read the IRS instructions for Header: Foreign country name (opens in a new tab)
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Header: Foreign province or county
The province, county, or equivalent region of a foreign mailing address.
- Where to find it
Foreign business mailing records.
- How to complete it
Enter the region required for mail delivery in that country.
Complete the applicable foreign address fields consistently.
Read the IRS instructions for Header: Foreign province or county (opens in a new tab)
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Header: Foreign postal code
The local postal code for a foreign mailing address.
- Where to find it
Foreign business mailing records.
- How to complete it
Enter the postal code that belongs with the country and region shown.
Do not force a foreign postal code into a U.S. ZIP-code format.
Read the IRS instructions for Header: Foreign postal code (opens in a new tab)
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Header: Quarter for 2026
This identifies the one calendar quarter covered by the return.
- Where to find it
Payroll payment dates.
- How to complete it
Select Q1, Q2, Q3, or Q4 for 2026. Match the quarter on any Schedule B or Schedule R.
- Example
Wages paid October 1 are generally reported in Q4 even if employees earned them during September.
Use the form revision for the year and quarter being filed.
Read the IRS instructions for Header: Quarter for 2026 (opens in a new tab)
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Aggregate: Section 3504 agent
This new 2026 checkbox identifies an authorized agent filing an aggregate return for several employers.
- Where to find it
IRS-approved agent authorization.
- How to complete it
Check it only when filing as an approved section 3504 agent, and attach Schedule R.
Ordinary employers filing their own return leave this aggregate-filer area blank.
Read the IRS instructions for Aggregate: Section 3504 agent (opens in a new tab)
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Aggregate: Certified professional employer organization
This identifies a CPEO filing an aggregate return for its customers.
- Where to find it
CPEO certification and customer reporting records.
- How to complete it
A CPEO filing in that capacity checks this box and attaches Schedule R.
Simply using a payroll service does not make your business a CPEO or aggregate filer.
Show this field on the formLink to this field: Aggregate: Certified professional employer organization
Aggregate: Other aggregate third party
This covers other third parties that file one combined Form 941 for multiple employers.
- Where to find it
The third-party filing arrangement.
- How to complete it
Select it when the aggregate filer is neither a section 3504 agent nor a CPEO.
- Example
A non-certified PEO filing an aggregate return uses this choice.
Additional Schedule R requirements can apply, including when clients claim the research payroll tax credit.
Read the IRS instructions for Aggregate: Other aggregate third party (opens in a new tab)
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Part 1: Payroll and taxes
Form 941, page 1 24 explanations
Line 1: Employee count
A snapshot of employees paid for the pay period containing the twelfth day of the final month of the quarter.
- Where to find it
Payroll register for that pay period.
- How to complete it
Count the relevant March 12, June 12, September 12, or December 12 payroll.
- Example
For Q3, use the pay period that includes September 12.
Do not count everyone who worked at any time during the quarter. Exclude employees in nonpay status and other IRS-listed exclusions.
Read the IRS instructions for Line 1: Employee count (opens in a new tab)
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Line 2: Wages, tips, and other compensation
Federal taxable wages and compensation paid during the quarter, generally corresponding to W-2 box 1.
- Where to find it
Federal taxable wage report from payroll.
- How to complete it
Use this quarter’s payroll totals, including applicable taxable benefits and sick pay.
Gross wages, Social Security wages, and net pay can be different amounts. Territory employers without U.S. income-tax withholding skip lines 2 and 3.
Read the IRS instructions for Line 2: Wages, tips, and other compensation (opens in a new tab)
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Line 3: Federal income tax withheld
Federal income tax withheld, or required to be withheld, from the quarter payroll.
- Where to find it
Payroll tax summary.
- How to complete it
Enter the federal withholding shown in payroll records.
- Example
If quarterly federal withholding totals $12,000, line 3 shows $12,000.00.
Do not include state withholding, employer payroll taxes, or deposits. Third-party sick-pay withholding has special reporting rules.
Read the IRS instructions for Line 3: Federal income tax withheld (opens in a new tab)
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Line 4: No Social Security or Medicare wages
A special checkbox for compensation that is entirely exempt from Social Security and Medicare taxes.
- Where to find it
Applicable payroll-tax exemption rules.
- How to complete it
Check it only if none of the line 2 compensation is subject to either tax, then continue to line 6.
Small payroll or government status does not automatically create this exemption.
Read the IRS instructions for Line 4: No Social Security or Medicare wages (opens in a new tab)
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Line 5a: Taxable Social Security wages
Wages subject to Social Security tax, excluding tips.
- Where to find it
Quarterly and year-to-date Social Security wage report.
- How to complete it
Enter taxable wages in column 1 and multiply by 0.124 for column 2, including both employer and employee shares.
- Example
$100,000 x 0.124 = $12,400.
For 2026, wages and tips share a $184,500 annual limit for each employee. Apply the cap employee by employee.
Read the IRS instructions for Line 5a: Taxable Social Security wages (opens in a new tab)
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Line 5b: Taxable Social Security tips
Employee-reported tips subject to Social Security tax.
- Where to find it
Employee tip reports and year-to-date taxable wages.
- How to complete it
Enter taxable reported tips in column 1 and multiply by 0.124 for column 2.
Tips and line 5a wages share the $184,500 annual cap for each employee. Exclude allocated tips and mandatory service charges. Uncollected employee tax may be adjusted on line 9.
Read the IRS instructions for Line 5b: Taxable Social Security tips (opens in a new tab)
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Line 5c: Taxable Medicare wages and tips
All wages and reported tips subject to Medicare tax.
- Where to find it
Medicare wage report, including applicable sick pay and taxable benefits.
- How to complete it
Enter the taxable amount in column 1 and multiply by 0.029 for column 2.
- Example
$100,000 x 0.029 = $2,900.
Medicare has no annual wage cap. Both employer and employee shares are included.
Read the IRS instructions for Line 5c: Taxable Medicare wages and tips (opens in a new tab)
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Line 5d: Additional Medicare withholding
The portion of wages and tips above the $200,000 annual employer withholding threshold for an employee.
- Where to find it
Per-employee year-to-date Medicare wages.
- How to complete it
Enter only the excess subject to withholding, then multiply by 0.009.
- Example
With $190,000 paid earlier and $30,000 this quarter, $20,000 x 0.009 = $180.
The threshold is per employee. There is no employer match. The threshold for the employee’s final tax liability can differ by filing status.
Read the IRS instructions for Line 5d: Additional Medicare withholding (opens in a new tab)
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Line 5e: Total Social Security and Medicare taxes
The combined tax calculated in the preceding wage and tip rows.
- Where to find it
The four calculated tax amounts above.
- How to complete it
Add column 2 of lines 5a, 5b, 5c, and 5d.
- Example
$12,400 Social Security plus $2,900 Medicare equals $15,300.
Add the tax column, not the wage column.
Read the IRS instructions for Line 5e: Total Social Security and Medicare taxes (opens in a new tab)
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Line 5f: Tax on unreported tips after IRS notice
Employer tax shown in a Section 3121(q) Notice and Demand concerning unreported employee tips.
- Where to find it
The actual Section 3121(q) notice.
- How to complete it
Enter the tax amount stated in the IRS notice.
Do not estimate unreported tips here. Record the liability on the notice date in line 16 or Schedule B and follow the applicable deposit timing.
Read the IRS instructions for Line 5f: Tax on unreported tips after IRS notice (opens in a new tab)
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Line 6: Total taxes before adjustments
The total payroll tax before adjustments for rounding, sick pay, and certain uncollected employee taxes.
- Where to find it
Completed tax lines above.
- How to complete it
Add line 3, line 5e, and line 5f.
- Example
$12,000 federal withholding + $15,300 Social Security and Medicare = $27,300.
Deposits do not reduce this line; they are entered on line 13.
Read the IRS instructions for Line 6: Total taxes before adjustments (opens in a new tab)
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Line 7: Fractions-of-cents adjustment
A small rounding difference between employee tax calculated on quarterly totals and amounts actually withheld on individual paychecks.
- Where to find it
Employee Social Security and Medicare withholding reconciliation.
- How to complete it
Use a positive adjustment when actual employee withholding is slightly higher, or a negative adjustment when lower.
- Example
Calculated employee tax $7,650.00 versus actual $7,650.04 gives +$0.04; actual $7,649.97 gives -$0.03.
Use it only for genuine rounding, not an unexplained payroll difference.
Read the IRS instructions for Line 7: Fractions-of-cents adjustment (opens in a new tab)
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Line 8: Sick-pay adjustment
An adjustment when an employer and a third-party sick-pay payer split payroll-tax responsibility.
- Where to find it
Third-party sick-pay statements and the payer agreement.
- How to complete it
Follow the sick-pay transfer rules and subtract the share the other party is responsible for, when applicable.
This is not a general sick-leave deduction or COVID credit. An agent paying sick pay does not by itself create a line 8 adjustment.
Read the IRS instructions for Line 8: Sick-pay adjustment (opens in a new tab)
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Line 9: Tips and group-term life adjustments
A negative adjustment for certain employee taxes that could not be collected.
- Where to find it
Uncollected-tax payroll records.
- How to complete it
Enter eligible uncollected employee Social Security and Medicare taxes on reported tips or group-term life insurance for former employees.
Do not subtract the employer share or remove the underlying taxable wages and tips from lines 5a through 5d.
Read the IRS instructions for Line 9: Tips and group-term life adjustments (opens in a new tab)
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Line 10: Total taxes after adjustments
Payroll taxes after the current-quarter adjustments.
- Where to find it
Completed tax and adjustment lines.
- How to complete it
Combine line 6 with the signed amounts on lines 7, 8, and 9.
- Example
A $27,300 line 6 and a +$0.04 rounding adjustment produce $27,300.04.
A negative adjustment reduces tax. Prior-quarter mistakes generally use Form 941-X.
Read the IRS instructions for Line 10: Total taxes after adjustments (opens in a new tab)
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Line 11: Research payroll tax credit
The qualified small business research payroll credit usable in this quarter.
- Where to find it
Form 8974 and the timely Form 6765 election.
- How to complete it
Transfer Form 8974 line 12 or, when applicable, line 17 and attach that form.
Eligibility and timing matter. The $500,000 election ceiling is not an automatic refund. Use the allowed credit and reflect it in the liability schedule.
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Line 12: Total taxes after credits
The final quarterly payroll tax liability after adjustments and the allowable research credit.
- Where to find it
Completed adjustment and credit calculations.
- How to complete it
Subtract line 11 from line 10. The result cannot be below zero.
- Example
With no credit, $27,300 on line 10 remains $27,300 on line 12.
When required, line 16 or Schedule B total must match this figure.
Read the IRS instructions for Line 12: Total taxes after credits (opens in a new tab)
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Line 13: Deposits and applied overpayments
The tax deposits and eligible overpayments credited to this quarter.
- Where to find it
Deposit confirmations, account records, and prior-return credit choices.
- How to complete it
Include quarterly deposits, a prior-quarter overpayment applied here, and applicable credits from adjustment returns filed during the current quarter.
Avoid counting the same credit twice. Liability by payday belongs on line 16 or Schedule B.
Read the IRS instructions for Line 13: Deposits and applied overpayments (opens in a new tab)
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Line 14: Balance due
An unpaid amount when quarterly tax exceeds credited deposits.
- Where to find it
Final tax and deposit reconciliation.
- How to complete it
If line 12 is larger than line 13, enter the difference.
- Example
$27,300 tax minus $26,000 deposits leaves $1,300.
Do not also enter an overpayment on 15a. Paying with the return does not cure a missed deposit requirement; use the permitted payment method.
Read the IRS instructions for Line 14: Balance due (opens in a new tab)
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Line 15a: Overpayment
An excess when deposits and applied credits are larger than the quarter’s tax.
- Where to find it
Final tax and deposit reconciliation.
- How to complete it
Subtract line 12 from line 13 when the result is positive.
- Example
$27,325 deposits minus $27,300 tax gives a $25 overpayment.
Do not enter both a balance on line 14 and an overpayment here.
Read the IRS instructions for Line 15a: Overpayment (opens in a new tab)
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Line 15b: Apply overpayment or request refund
Your choice for how the IRS handles the overpayment.
- Where to find it
Business choice after reconciling the return.
- How to complete it
Choose Apply to next return or Send a refund. For direct deposit, complete 15c through 15e.
If both or neither box is checked, the IRS generally applies it to the next return. Existing tax debts may absorb the overpayment first.
Read the IRS instructions for Line 15b: Apply overpayment or request refund (opens in a new tab)
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Line 15c: Refund routing number
The bank routing number for a requested direct deposit refund, added to the 2026 form.
- Where to find it
Your financial institution.
- How to complete it
On the actual return, enter the correct nine-digit routing number and verify that the bank accepts the deposit.
This guide only explains the field. It does not need your real routing or account information.
Read the IRS instructions for Line 15c: Refund routing number (opens in a new tab)
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Line 15d: Refund account type
Whether the direct deposit refund goes to a checking or savings account.
- Where to find it
Your financial institution.
- How to complete it
Choose the one account type that matches the destination account.
These details route a refund. They do not authorize an IRS withdrawal or replace tax payment instructions.
Read the IRS instructions for Line 15d: Refund account type (opens in a new tab)
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Line 15e: Refund account number
The bank account that will receive the requested direct deposit refund.
- Where to find it
Your financial institution.
- How to complete it
On the actual return, enter up to 17 characters, including any letters or hyphens, and omit spaces or other special symbols.
Wrong account details can delay or misdirect a refund. This guide does not collect them.
Read the IRS instructions for Line 15e: Refund account number (opens in a new tab)
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Part 2: Deposit schedule
Form 941, page 2 9 explanations
Page 2: Repeat the employer name
The second page must identify the same employer as page 1.
- Where to find it
The legal name entered on page 1.
- How to complete it
Repeat the legal employer name at the top of page 2.
Complete and submit both return pages, with the same name and EIN.
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Page 2: Repeat the EIN
The EIN links page 2 to this employer return.
- Where to find it
The employer EIN confirmation.
- How to complete it
Repeat the EIN used on page 1.
Check every digit against page 1 and any attached schedules.
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Line 16: Small-liability exception
A limited exception that may let an employer skip the monthly or daily liability breakdown.
- Where to find it
Current and prior quarterly returns and deposit history.
- How to complete it
Generally, current or prior quarter line 12 must be below $2,500, with no $100,000 next-day deposit obligation this quarter.
If relying on the prior quarter and current line 12 is $100,000 or more, the current instructions still require a liability record.
Read the IRS instructions for Line 16: Small-liability exception (opens in a new tab)
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Line 16: Monthly schedule depositor
This identifies the monthly deposit schedule, based mainly on the lookback period.
- Where to find it
For most 2026 filers, taxes reported July 1, 2024 through June 30, 2025.
- How to complete it
If monthly for the entire quarter and not using the small-liability shortcut, check this box and complete the three monthly liabilities.
A $50,000-or-less lookback total generally means monthly. Payroll frequency does not set deposit status; the $100,000 rule can override it.
Read the IRS instructions for Line 16: Monthly schedule depositor (opens in a new tab)
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Line 16, month 1: Tax liability for month 1
Payroll tax liability arising in the first month of the selected quarter.
- Where to find it
Payroll liability register.
- How to complete it
Use the dates wages were paid and the applicable liability adjustments.
- Example
For Q3, Month 1 means July. The worked example has $8,000 of July liability.
Report liability, not deposits. A deposit can occur in a different month.
Read the IRS instructions for Line 16, month 1: Tax liability for month 1 (opens in a new tab)
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Line 16, month 2: Tax liability for month 2
Payroll tax liability arising in the second month of the quarter.
- Where to find it
Payroll liability register.
- How to complete it
Add the tax liabilities from wages paid in that month.
- Example
For Q3, Month 2 means August. The worked example has $9,500 of August liability.
Use payday, not the end of the work period or the date money reached the IRS.
Read the IRS instructions for Line 16, month 2: Tax liability for month 2 (opens in a new tab)
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Line 16, month 3: Tax liability for month 3
Payroll tax liability arising in the final month of the quarter.
- Where to find it
Payroll liability register.
- How to complete it
Add the tax liabilities from wages paid in that month.
- Example
For Q3, Month 3 means September. The worked example has $9,800 of September liability.
The associated deposit can be due after the quarter closes. Record the liability in the correct month.
Read the IRS instructions for Line 16, month 3: Tax liability for month 3 (opens in a new tab)
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Line 16, total: Total liability for the quarter
The sum of the three monthly payroll tax liabilities.
- Where to find it
Completed monthly liability entries.
- How to complete it
Add Month 1, Month 2, and Month 3 and reconcile the result to line 12.
- Example
$8,000 + $9,500 + $9,800 = $27,300.
A mismatch can make deposits appear late. Do not alter current liabilities to absorb prior-quarter Form 941-X changes.
Read the IRS instructions for Line 16, total: Total liability for the quarter (opens in a new tab)
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Line 16: Semiweekly schedule depositor
A semiweekly filer reports tax liability by day on Schedule B.
- Where to find it
Lookback returns, payroll dates, and any $100,000 deposit trigger.
- How to complete it
Check this box if semiweekly during any part of the quarter. Attach Schedule B covering the entire quarter.
Generally applies above $50,000 in lookback taxes or after a qualifying $100,000 trigger. Schedule B reports daily liability, not deposits.
Read the IRS instructions for Line 16: Semiweekly schedule depositor (opens in a new tab)
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Part 3: Business status
Form 941, page 2 3 explanations
Line 17: Final return checkbox
This tells the IRS that the business has permanently closed or stopped paying wages.
- Where to find it
Business closing and payroll records.
- How to complete it
Check the box for a final return, complete the final wage date, and attach the required payroll-record statement.
A temporary quarter without wages does not, by itself, mean the business has filed its final return.
Read the IRS instructions for Line 17: Final return checkbox (opens in a new tab)
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Line 17, date: Final date wages were paid
The last day the employer paid wages when filing a final return.
- Where to find it
Final payroll register.
- How to complete it
Enter the actual final wage-payment date. Attach who keeps the payroll records and the address where they are kept.
Use the payment date. Further wage payments can create further filing duties even after operations stop.
Read the IRS instructions for Line 17, date: Final date wages were paid (opens in a new tab)
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Line 18: Seasonal employer
This explains why a seasonal employer may not file for every quarter.
- Where to find it
Seasonal payroll activity.
- How to complete it
Check the box on every Form 941 filed as a seasonal employer.
The exception concerns quarters with no wages and no tax liability. File for quarters with payroll and identify the correct quarter at the top.
Read the IRS instructions for Line 18: Seasonal employer (opens in a new tab)
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Part 4: Third-party designee
Form 941, page 2 4 explanations
Part 4: Permission to discuss the return
You can authorize a named person to discuss processing this return with the IRS.
- Where to find it
Your selected designee.
- How to complete it
Choose Yes or No. If Yes, supply the name, telephone number, and five-digit PIN of the person you authorize.
This is limited processing authorization, not full power of attorney. It generally expires one year after the original filing due date.
Read the IRS instructions for Part 4: Permission to discuss the return (opens in a new tab)
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Part 4: Designee name
The specific individual who may speak with the IRS about this return.
- Where to find it
An employee, paid preparer, or another chosen person.
- How to complete it
Enter the individual name when authorizing a designee.
Name a person rather than only the accounting or payroll firm.
Read the IRS instructions for Part 4: Designee name (opens in a new tab)
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Part 4: Designee phone number
The contact number for the person you authorize.
- Where to find it
Current contact details for the designee.
- How to complete it
Enter a telephone number where the named designee can be reached.
Confirm the number belongs to the person identified on this return.
Read the IRS instructions for Part 4: Designee phone number (opens in a new tab)
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Part 4: Designee five-digit PIN
A five-digit identifier used for the authorized discussion with the IRS.
- Where to find it
The named designee.
- How to complete it
The designee chooses five numbers and enters them here on the actual return.
This PIN is different from e-file signature credentials and is not needed by this educational guide.
Read the IRS instructions for Part 4: Designee five-digit PIN (opens in a new tab)
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Part 5: Signature
Form 941, page 2 5 explanations
Part 5: Authorized signature
The authorized person signs the return declaration.
- Where to find it
Authority for the employer legal structure.
- How to complete it
Have the appropriate owner, officer, partner or member, fiduciary, or properly authorized agent sign.
The paid preparer signature does not replace the required employer signature. Complete both pages.
Read the IRS instructions for Part 5: Authorized signature (opens in a new tab)
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Part 5: Printed signer name
The printed name of the person signing for the employer.
- Where to find it
The authorized signer.
- How to complete it
Enter the name corresponding to the authorized signature.
Use the individual name here; the employer legal name belongs in the page header.
Read the IRS instructions for Part 5: Printed signer name (opens in a new tab)
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Part 5: Signer title
The role that gives the signer authority to sign.
- Where to find it
Employer governance and authorization records.
- How to complete it
Enter the actual title or capacity of the signer for this business.
- Example
Owner, authorized corporate officer, or authorized partner, as applicable.
The permitted signer depends on the legal structure and any valid power of attorney.
Read the IRS instructions for Part 5: Signer title (opens in a new tab)
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Part 5: Date signed
The date the authorized person signs the return.
- Where to find it
The completed return signing process.
- How to complete it
Enter the actual signing date.
This is different from the quarter ending date and the final wage date on line 17.
Read the IRS instructions for Part 5: Date signed (opens in a new tab)
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Part 5: Best daytime phone
A daytime contact number for the employer return.
- Where to find it
Employer contact details.
- How to complete it
Enter a current telephone number where the responsible person can be reached.
This number is separate from the designee and paid preparer contact fields.
Read the IRS instructions for Part 5: Best daytime phone (opens in a new tab)
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Paid preparer
Form 941, page 2 12 explanations
Preparer: Self-employed preparer checkbox
This checkbox identifies a paid preparer who is self-employed.
- Where to find it
Paid preparer business details.
- How to complete it
The preparer checks it when self-employed.
It does not ask whether the employer filing Form 941 is self-employed.
Read the IRS instructions for Preparer: Self-employed preparer checkbox (opens in a new tab)
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Preparer: Preparer name
The individual paid to prepare the return outside the filing entity.
- Where to find it
Preparer identification.
- How to complete it
The paid preparer enters their name and completes the applicable preparer section.
Employees preparing the employer return generally do not complete this outside paid-preparer section.
Read the IRS instructions for Preparer: Preparer name (opens in a new tab)
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Preparer: Preparer PTIN
The tax identification number issued to the individual paid preparer.
- Where to find it
The preparer IRS registration.
- How to complete it
The preparer enters their PTIN.
A PTIN does not replace the employer EIN or the tax-preparation firm EIN.
Read the IRS instructions for Preparer: Preparer PTIN (opens in a new tab)
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Preparer: Preparer signature
The paid preparer signs their declaration for this return.
- Where to find it
Completed preparation and review.
- How to complete it
The preparer signs the applicable section. Paper returns require the preparer manual signature.
The employer authorized signature is still required. Reporting-agent exceptions are covered in the IRS instructions.
Read the IRS instructions for Preparer: Preparer signature (opens in a new tab)
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Preparer: Preparer signature date
The date the paid preparer signs.
- Where to find it
The preparer signing process.
- How to complete it
Enter the actual preparer signing date.
This can differ from the employer signing date and should not be replaced with the quarter ending date.
Read the IRS instructions for Preparer: Preparer signature date (opens in a new tab)
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Preparer: Preparer firm name
The preparation firm, or the self-employed preparer name.
- Where to find it
Preparer business registration.
- How to complete it
Enter the firm name or the preparer name if self-employed.
This field describes the preparer business, not the employer whose payroll is being reported.
Read the IRS instructions for Preparer: Preparer firm name (opens in a new tab)
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Preparer: Preparer firm EIN
The EIN of the tax preparation firm.
- Where to find it
Preparer firm IRS records.
- How to complete it
Enter the applicable firm EIN in the paid-preparer section.
Keep this separate from the employer EIN in the return header and the individual preparer PTIN.
Read the IRS instructions for Preparer: Preparer firm EIN (opens in a new tab)
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Preparer: Preparer street address
The mailing address for the paid preparer firm.
- Where to find it
Preparer contact records.
- How to complete it
Enter the complete street address for the preparer business.
The employer mailing address remains in the page 1 header.
Read the IRS instructions for Preparer: Preparer street address (opens in a new tab)
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Preparer: Preparer phone number
The contact number for the paid preparer.
- Where to find it
Preparer contact records.
- How to complete it
Enter a current preparer or firm phone number.
Completing this field does not itself authorize the preparer as a third-party designee.
Read the IRS instructions for Preparer: Preparer phone number (opens in a new tab)
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Preparer: Preparer city
The city for the paid preparer mailing address.
- Where to find it
Preparer contact records.
- How to complete it
Enter the city corresponding to the preparer street address.
Complete the preparer address consistently across the city, state, and ZIP fields.
Read the IRS instructions for Preparer: Preparer city (opens in a new tab)
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Preparer: Preparer state
The state for the paid preparer mailing address.
- Where to find it
Preparer contact records.
- How to complete it
Enter the preparer state abbreviation.
This is the preparer address, not the employer location used to choose the employer paper filing destination.
Read the IRS instructions for Preparer: Preparer state (opens in a new tab)
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Preparer: Preparer ZIP code
The postal code for the paid preparer mailing address.
- Where to find it
Preparer contact records.
- How to complete it
Enter the correct preparer ZIP code.
A paid preparer should provide the employer a copy of the completed return in addition to the filing copy.
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Form 941-V: Payment voucher
Form 941-V, payment voucher 6 explanations
Line 941-V, box 1: Payment voucher EIN
The EIN tells the IRS which employer receives credit for an enclosed payment.
- Where to find it
The Form 941 header.
- How to complete it
Repeat the employer EIN when using a voucher for a permitted check or money-order balance payment.
Form 941-V does not replace required electronic tax deposits.
Read the IRS instructions for Line 941-V, box 1: Payment voucher EIN (opens in a new tab)
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Line 941-V, box 2: Payment amount
The amount of the eligible check or money order sent with the return.
- Where to find it
The check or money order and return balance.
- How to complete it
Enter the payment amount and make the payment payable to United States Treasury.
A balance payment is permitted only under applicable rules. Do not staple the check or voucher to the return.
Read the IRS instructions for Line 941-V, box 2: Payment amount (opens in a new tab)
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Line 941-V, box 3: Payment tax period
The quarter to which the enclosed payment should be credited.
- Where to find it
The return quarter.
- How to complete it
Mark the one quarter matching the Form 941 being filed.
Do not mark more than one quarter or use the voucher to allocate a payment across multiple periods.
Read the IRS instructions for Line 941-V, box 3: Payment tax period (opens in a new tab)
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Line 941-V, box 4: Payment business name
The employer name associated with the payment.
- Where to find it
The Form 941 header.
- How to complete it
Enter the business legal name, or individual name for a sole proprietor, matching Form 941.
For electronic payment, do not include this voucher; a paper return generally uses the without-payment address.
Read the IRS instructions for Line 941-V, box 4: Payment business name (opens in a new tab)
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Line 941-V, box 4: Payment street address
The employer mailing street address for the voucher.
- Where to find it
The Form 941 header.
- How to complete it
Enter the address used on Form 941.
Include the voucher only with an eligible check or money-order payment, using the correct IRS with-payment address.
Read the IRS instructions for Line 941-V, box 4: Payment street address (opens in a new tab)
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Line 941-V, box 4: Payment city, state, and postal code
The rest of the employer address associated with the payment.
- Where to find it
The Form 941 header.
- How to complete it
Enter city, state, and ZIP, or the complete applicable foreign-address information.
The address on the voucher identifies the employer. It is not the IRS address where the envelope is mailed.
Show this field on the formLink to this field: Line 941-V, box 4: Payment city, state, and postal code
A worked Form 941 example
Here is a fictional Q3 2026 return for an employer with four employees in the September 12 reference pay period. Assume the employer is a monthly depositor, paid $100,000 in wages taxable for all three purposes, and withheld $12,000 in federal income tax. Every employee remains below the Social Security wage base and Additional Medicare threshold. There are no tips, special adjustments or research payroll credits.
| Line | Example entry | How it gets there |
|---|---|---|
| 1 | 4 | Employees in the specified pay period. |
| 2 | $100,000.00 | Federal taxable wages paid in the quarter. |
| 3 | $12,000.00 | Federal income tax withheld. |
| 5a | $100,000.00 wages; $12,400.00 tax | $100,000.00 × 0.124. |
| 5c | $100,000.00 wages; $2,900.00 tax | $100,000.00 × 0.029. |
| 5e | $15,300.00 | $12,400.00 + $2,900.00. |
| 6 and 10 | $27,300.00 on each | $12,000.00 + $15,300.00, with no adjustments. |
| 12 | $27,300.00 | Total tax after adjustments and credits. |
| 13 | $27,300.00 | Assume this amount was properly deposited and credited. |
| 14 and 15a | Blank | No balance due and no overpayment. |
The employer’s monthly liability report shows $8,000 for July, $9,500 for August and $9,800 for September. Those amounts go on line 16 and add to $27,300, matching line 12. They describe when the tax arose. Line 13 separately records the deposits credited to the quarter. The IRS instructions for lines 12, 13 and 16 explain this reconciliation.
Why the same wage number will not always work
Suppose one employee already had $180,000 in Social Security wages before the quarter and receives another $20,000. Only $4,500 remains below the 2026 Social Security cap. The full $20,000 can still be Medicare wages. Annual limits apply employee by employee, so a company’s total payroll cannot establish all its taxable wage bases.
Line 7: a positive or negative fractions-of-cents adjustment
Payroll software rounds employee withholding each payday. Multiplying the whole quarter’s wages can produce a slightly different total. As two separate teaching examples, assume the form’s wage calculations imply $7,650.00 of employee Social Security and Medicare tax:
| Actual employee tax withheld | Line 7 adjustment | Effect on $27,300.00 before adjustments |
|---|---|---|
| $7,650.04 | +$0.04 | Tax becomes $27,300.04. |
| $7,649.97 | -$0.03 | Tax becomes $27,299.97. |
These alternatives assume every other figure stays unchanged. Use line 7 only for the supported rounding difference. A missing payroll, an incorrect wage base or an error from a previous quarter needs its own explanation and correction. See the line 7 instructions.
Reconcile the four quarters with Forms W-2 and W-3
At year end, compare the four Forms 941 with the payroll totals on Forms W-2 and W-3. Reconcile federal income tax withheld, Social Security wages and tips, and Medicare wages and tips. The tax amounts also need an explanation: Form 941 includes both employer and employee Social Security and regular Medicare shares, while W-3 shows employee withholding. Additional Medicare is employee-only. Rounding and third-party sick pay can create legitimate differences. Keep a record of the explanation rather than forcing figures to match. Publication 15, section 12 explains the annual reconciliation.
Read the image description
External labels
EXCEL CAPITAL MANAGEMENT
IRS FORM 941 / 2026
Check tax, deposits and liability
Two actual IRS Form 941 excerpts | March 2026 revision
PAGE 1 | LINES 10 TO 15b
PAGE 2 | PART 2, LINE 16
LINE 12
Tax after adjustments and
credits
LINE 13
Deposits and applied
overpayments
LINE 16
Deposit schedule and liability
Source: irs.gov/pub/irs-pdf/f941.pdf
March 2026 form | Checked Oct 7, 2026
Original IRS form excerpts
PAGE 1 | LINES 10 TO 15b
10 Total taxes after adjustments. Combine lines 6 through 9 . . . . . . . . . . . 10 .
11 Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 11 .
12 Total taxes after adjustments and nonrefundable credits. Subtract line 11 from line 10 . . 12 .
13 Total deposits for this quarter, including overpayment applied from a prior quarter and
overpayments applied from Form 941-X, 941-X (PR), or 944-X filed in the current quarter 13 .
14 Balance due. If line 12 is more than line 13, enter the difference and see instructions . . . 14 .
15a Overpayment. If line 13 is more than line 12, enter the difference . 15b Check one: Apply to next return. Send a refund.
PAGE 2 | PART 2, LINE 16
Part 2: Tell us about your deposit schedule and tax liability for this quarter.
If you’re unsure about whether you’re a monthly schedule depositor or a semiweekly schedule depositor, see section 11 of Pub. 15.
16 Check one: Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500,
and you didn’t incur a $100,000 next-day deposit obligation during the current quarter. If line 12 for the prior
quarter was less than $2,500 but line 12 on this return is $100,000 or more, you must provide a record of your
federal tax liability. If you’re a monthly schedule depositor, complete the deposit schedule below; if you’re a
semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3.
You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total
liability for the quarter, then go to Part 3.
Tax liability: Month 1 .
Month 2 .
Month 3 .
Total liability for quarter . Total must equal line 12.
You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941),
Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941. Go to Part 3.
Form 941 deposit schedules and Schedule B
A quarterly return does not usually mean quarterly deposits. For ordinary 2026 Form 941 filers, the lookback period is July 1, 2024 through June 30, 2025. Add the tax reported for those four quarters. If you filed Form 944 in 2024 or 2025, the different lookback rule uses calendar year 2024.
| Schedule | General rule | When to deposit |
|---|---|---|
| Monthly | Lookback tax of $50,000 or less. | By the 15th of the next month, adjusted for nonbusiness days. |
| Semiweekly | Lookback tax above $50,000. | Wednesday-through-Friday paydays: following Wednesday. Saturday-through-Tuesday paydays: following Friday, subject to business-day rules. |
| Next business day | At least $100,000 of tax accumulates on a day within a deposit period, before nonrefundable credits. | The next business day, overriding the usual schedule. |
Paying employees every other week does not make you a semiweekly depositor. A monthly depositor that triggers the $100,000 rule becomes semiweekly the next day and stays that way for the rest of the year and the following year. New employers normally start as monthly depositors, but that override still applies. See Publication 15, section 11.
When can you pay with the return?
The small-liability exception generally applies when line 12 for the current quarter or the prior quarter is below $2,500, and you had no $100,000 next-day deposit obligation during the current quarter. Pay the amount in full with a timely return or make the permitted deposit by the return’s due date. If both quarters are $2,500 or more, follow the required deposit schedule.
The line 16 shortcut has an additional edge case: if you qualify using the prior quarter but current-quarter line 12 is $100,000 or more, you still must provide the liability record on line 16 or Schedule B, as appropriate. The line 12 and line 16 instructions contain the complete conditions.
What belongs on Schedule B?
Schedule B for Form 941 records tax liability by payday for semiweekly depositors. It does not list bank transfer dates. If you became semiweekly during the quarter, complete Schedule B for the whole quarter. Monthly depositors ordinarily use line 16’s month boxes instead. In either case, the liability total must equal line 12, with any allowable research payroll credit reflected as instructed.
Read the image description
EXCEL CAPITAL MANAGEMENT
IRS FORM 941 / 2026
Form 941: liability, deposits and filing
Three records that work together.
LIABILITY
When tax arose
Use wage payment dates.
When required, report
monthly totals on line 16
or daily totals on
Schedule B.
QUARTER TOTAL = LINE 12
DEPOSITS
What you paid
Follow the required
deposit schedule. Record
deposits and eligible
overpayment credits for
the quarter.
REPORT ON LINE 13
RETURN
What you report
Report one quarter’s
wages, withholding and
payroll taxes. The filing
deadline does not extend
deposit deadlines.
FILE FORM 941
Small-liability exception
You may pay in full with a timely return if current- or prior-quarter line 12 is below $2,500 and no
$100,000 next-day deposit obligation arose during the current quarter.
Source: irs.gov/instructions/i941
Checked Oct 7, 2026
How to file Form 941 online or on paper
You can e-file through supported employment tax software or an authorized provider. Complete the required signature process, include applicable schedules and keep the IRS acceptance confirmation. The IRS lists the available routes on its employment tax e-file page.
Making an electronic tax deposit does not file your return. Required federal deposits use electronic funds transfer, including EFTPS, IRS Direct Pay or an IRS business tax account. Save both the filing confirmation and payment confirmations. A card payment or withdrawal attached to an e-filed return does not replace a required deposit. See the IRS deposit and payment instructions.
Read the image description
External labels
EXCEL CAPITAL MANAGEMENT
IRS FORM 941 / 2026
Complete the second page
Actual IRS Form 941 excerpt | March 2026 revision
PAGE 2 | PARTS 3 TO 5 AND PAID PREPARER FIELDS
PART 3
Business status, if applicable
PART 4
Designee choice
PART 5
Sign; preparer fields if
applicable
Source: irs.gov/pub/irs-pdf/f941.pdf
March 2026 form | Checked Oct 7, 2026
Original IRS form excerpts
PAGE 2 | PARTS 3 TO 5 AND PAID PREPARER FIELDS
Part 3: Tell us about your business. If a question does NOT apply to your business, leave it blank.
17 If your business has closed or you stopped paying wages . . . . . . . . . . . . . . . Check here and
enter the final date you paid wages / / ; also attach a statement to your return. See instructions.
18 If you’re a seasonal employer and you don’t have to file a return for every quarter of the year . . . Check here.
Part 4: May we speak with your third-party designee?
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the
instructions for details.
Yes. Designee’s name and phone number
Select a 5-digit personal identification number (PIN) to use when talking to the IRS.
No.
Part 5: Sign here. You MUST complete both pages of Form 941 and SIGN it.
Under penalties of perjury, I declare that I have examined this return, 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
Sign your name here
name here Print your
title here
Date / / 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 State ZIP code
Where do you mail Form 941?
The address depends on your business location, employer category and whether an eligible payment is enclosed. Use the finder below, then check the current IRS Form 941 mailing-address table before sending the return.
Choose your mailing details
Select the employer type, state when applicable, payment option, and delivery service to see the correct instructions.
For regular Form 941 returns. Verified October 7, 2026.
Check the current IRS mailing-address table (opens in a new tab)View all USPS mailing addresses
| Employer location or type | Without an enclosed check or money order | With an eligible check or money order |
|---|---|---|
| Connecticut, Delaware, District of Columbia, 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 Kansas City, MO 64999-0005 | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, 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 | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 |
| Exempt organization, government, or tribal government | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 |
| No legal residence or principal business in any state | Internal Revenue Service PO Box 409101 Ogden, UT 84409 | Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 |
Using a private delivery service?
Private delivery services cannot deliver to IRS P.O. boxes. Use the IRS street-address instructions for your approved service. For Form 941, select the street address in the same state as the return without-payment destination.
Find the IRS street address Check approved private delivery services
- This finder uses the IRS table verified October 7, 2026. Check the linked IRS instructions before mailing.
- This is for Form 941. Form 941-X uses different filing instructions.
- An electronic payment counts as no enclosed payment for this mailing lookup.
- A listed mailing address does not establish eligibility to pay with the return instead of making deposits.
If you paid electronically and are mailing the return, use the without-payment address and omit Form 941-V. When the rules permit a check or money order with the return, include the voucher and use the applicable with-payment address. Form 941-V is not a deposit coupon. An approved private delivery service needs the appropriate street address because it cannot deliver to an IRS P.O. box.
Correcting a previously filed Form 941
Use Form 941-X to correct eligible wage or tax errors on a return you already filed. Prepare a separate correction for each affected quarter. If you never filed the original return, you generally need to file the missing Form 941; worker-reclassification cases have special instructions. Do not move an old quarter’s error into the current quarter’s rounding adjustment.
A headcount-only error on line 1 or a liability-schedule-only error does not call for the same 941-X process. Correction deadlines, employee reimbursement requirements and restrictions on prior-year withholding depend on the error. The April 2026 Form 941-X instructions explain the available adjustment and claim procedures. Supported electronic filing is available for Form 941-X.
How to get a copy of a filed Form 941
Start with your payroll software, payroll provider or preparer. If you need IRS records, employment tax return transcripts for 2023 and later are available through an eligible user’s business tax account. You can also request a transcript using Form 4506-T or the IRS business tax line.
A transcript is different from a photocopy of the original return. The original-copy request uses Form 4506. The IRS recommends allowing two to three weeks after e-filing, or six to eight weeks after mailing, before requesting a transcript. See how to get a business tax transcript.
Need a 2024 or 2025 Form 941?
Use the form and instructions for the quarter you are reporting. The current explorer follows 2026, so its refund fields and annual wage limit should not be carried into an older return.
| Payroll year | Official blank form | Social Security wage base |
|---|---|---|
| 2025 | Download Form 941 for 2025 | $176,100 per employee. |
| 2024 | Download Form 941 for 2024 | $168,600 per employee. |
For older periods or a matching instruction booklet, use the revision links on the IRS Form 941 page. Correcting a return already filed usually requires the applicable Form 941-X process, rather than sending a replacement original return.
Common Form 941 questions
Do I file if I had no payroll this quarter?
Generally, yes, once you are required to file quarterly. Exceptions include qualifying seasonal employers and a properly reported final return. Check the IRS rules for seasonal and final returns before skipping a quarter.
Is the IRS Form 941 PDF free?
The IRS provides the blank PDF and instructions free. Downloading the form does not submit it. An e-file provider may charge for preparing or transmitting a return, so check the service’s terms.
Does my payroll provider handle everything?
Confirm exactly what the provider files and pays, and keep the acceptance and deposit records. Employers generally retain responsibility when they outsource payroll duties, although arrangements such as certified PEO contracts have specific rules. The IRS outsourcing guidance in the instructions explains the distinction.
What if the return or deposit is late?
Late filing, late payment and late deposits have different rules. Filing the return does not erase a missed deposit. Identify which obligation was missed and address it promptly using the IRS penalty guidance and any applicable relief.
Keep payroll records with your business financials
If a lender requests payroll records during a financing review, keep the filed Forms 941 beside the matching payroll reports and payment confirmations. A 941 reports payroll and employment taxes; it does not show the business’s complete profit or cash flow. Keeping those records organized can make follow-up questions easier to answer while you evaluate business funding options.
A profit and loss statement adds the revenue and expense picture. A balance sheet shows the business’s assets, liabilities and equity at a specific date.
Official forms and source material
This guide uses the 2026 Form 941, its March 2026 instructions, Publication 15, Publication 509, the Schedule B instructions and the Form 941-X instructions. Follow the IRS’s current instructions for the year and quarter you are filing.
