Official Legal Form
Form 941 PDF
Published by IRS — Tax Forms & Petitions. Mirrored here in its unmodified, original form for free public access.
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Form 941 for 2026: Employer’s QUARTERLY Federal Tax Return
(Rev. March 2026) Department of the Treasury — Internal Revenue Service
950126
OMB No. 1545-0029
— Report for this Quarter of 2026
Employer identification number (EIN)
(Check one.)
Name (not your trade name) 1: January, February, March
2: April, May, June
Trade name (if any)
3: July, August, September
Address 4: October, November, December
Number Street Suite or room number
Aggregate Return Filers Only
City State ZIP code Type of filer (check one):
Section 3504 Agent
Certified Professional Employer
Foreign country name Foreign province/county Foreign postal code
Organization (CPEO)
Other Third Party
Read the separate instructions before you complete Form 941. Type or print within the boxes.
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 = .
5e Total social security and Medicare taxes. Add Column 2 from lines 5a, 5b, 5c, and 5d . . . . 5e .
5f Section 3121(q) Notice and Demand—Tax due on unreported tips (see instructions) . . 5f .
6 Total taxes before adjustments. Add lines 3, 5e, and 5f . . . . . . . . . . . . 6 .
7 Current quarter’s adjustment for fractions of cents . . . . . . . . . . . . . 7 .
8 Current quarter’s adjustment for sick pay . . . . . . . . . . . . . . . . 8 .
9 Current quarter’s adjustments for tips and group-term life insurance . . . . . . . 9 .
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.
15c Routing number 15d Type: Checking Savings
15e Account number
You MUST complete both pages of Form 941 and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. www.irs.gov/Form941 Cat. No. 17001Z Form 941 (Rev. 3-2026) Created 4/1/25
950224
Name (not your trade name) Employer identification number (EIN)
–
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.
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
Page 2 Form 941 (Rev. 3-2026)
Form 941-V,
Payment Voucher
Purpose of Form Use Form 941-V if you’re paying your balance due
Complete Form 941-V if you’re paying your balance due
▲
! on Form 941 by check or money order. However, if
CAUTION
you pay an amount with Form 941 that should’ve
on Form 941 by check or money order. We will use the been deposited, you may be subject to a penalty. See
completed voucher to credit your payment more promptly Deposit Penalties in section 11 of Pub. 15.
and accurately, and to improve our service to you.
Specific Instructions
Making Payments With Form 941
Box 1—Employer identification number (EIN). If you
To avoid a penalty, make your payment with Form 941 don’t have an EIN, you may apply for one online by going
only if: to www.irs.gov/EIN. You may also apply for an EIN by
• Your total taxes after adjustments and nonrefundable faxing or mailing Form SS-4 to the IRS. If you haven’t
credits (Form 941, line 12) for either the current quarter or received your EIN by the due date of Form 941, write
the preceding quarter are less than $2,500, you didn’t “Applied For” and the date you applied in this entry space.
incur a $100,000 next-day deposit obligation during the Box 2—Amount paid. Enter the amount paid with
current quarter, and you’re paying in full with a timely filed Form 941.
return; or
Box 3—Tax period. Darken the circle identifying the
• You’re a monthly schedule depositor making a quarter for which the payment is made. Darken only
payment in accordance with the accuracy of deposits one circle.
rule. See section 11 of Pub. 15 for details. In this case,
the amount of your payment may be $2,500 or more. Box 4—Name and address. Enter your name and
address as shown on Form 941.
Otherwise, you must make deposits by electronic funds
transfer (EFT). An EFT can be made using the Electronic • Enclose your check or money order made payable to
Federal Tax Payment System (EFTPS), IRS Direct Pay, or “United States Treasury.” Be sure to enter your
your IRS business tax account. Don’t use Form 941-V to EIN, “Form 941,” and the tax period (“1st Quarter 2026,”
make federal tax deposits. You can also pay your balance “2nd Quarter 2026,” “3rd Quarter 2026,” or “4th Quarter
due by EFT instead of sending Form 941-V. If you pay 2026”) on your check or money order. Don’t send cash.
your balance due by EFT, file your return using the Don’t staple Form 941-V or your payment to Form 941 (or
Without a payment address under Where Should You File? to each other).
in the Instructions for Form 941; don’t file Form 941-V. For • Detach Form 941-V and send it with your payment
more information about EFTPS or to enroll in EFTPS, go and Form 941 to the address in the Instructions for
to www.eftps.gov. For more information about IRS Direct Form 941.
Pay, go to www.irs.gov/DirectPay. For more information
about making an EFT through your IRS business tax Note: You must also complete the entity information
account, go to www.irs.gov/BusinessAccount. See above Part 1 on Form 941.
section 11 of Pub. 15 for deposit instructions. Don’t use
Form 941-V to make federal tax deposits.
Detach Here and Mail With Your Payment and Form 941.
941-V Payment Voucher OMB No. 1545-0029
Form
Department of the Treasury
Internal Revenue Service
Don’t staple this voucher or your payment to Form 941. 2026
1 Enter your employer identification 2 Dollars Cents
number (EIN).
Enter the amount of your payment.
– Make your check or money order payable to “United States Treasury.”
3 Tax Period 4 Enter your business name (individual name if sole proprietor).
1st 3rd
Quarter Quarter Enter your address.
2nd 4th Enter your city, state, and ZIP code; or your city, foreign country name, foreign province/county, and foreign postal code.
Quarter Quarter
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