Instructions for Form 941 PDF

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Instructions for Form 941
(Rev. March 2026)
Employer’s QUARTERLY Federal Tax Return
Section references are to the Internal Revenue Code Form 941 return transcripts are now available elec-
unless otherwise noted. tronically. You can now access your Form 941 return
transcript for tax years 2023 and later using your IRS
Future Developments business tax account. For more information, go to
IRS.gov/BusinessTranscript. To access your IRS business
For the latest information about developments related to tax account, go to IRS.gov/BusinessAccount.
Form 941 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form941. Withholding on qualified tips. For tax years beginning
after 2024 and ending before 2029, P.L. 119-21,
commonly known as the One Big Beautiful Bill Act, allows
What’s New employees and self-employed individuals to deduct up to
Social security and Medicare taxes for 2026. The $25,000 of qualified tips received in occupations that
social security tax rate is 6.2% each for the employee and customarily and regularly received tips on or before
employer. The social security wage base limit is $184,500. December 31, 2024, on their income tax returns. Qualified
The Medicare tax rate is 1.45% each for the employee tips are cash tips, which include voluntary cash or charged
and employer, unchanged from 2025. There is no wage tips received from customers or, in the case of employees,
base limit for Medicare tax. through tip-sharing arrangements. Mandatory service
charges added to the bill are not qualified tips. Employers
Social security and Medicare taxes apply to the wages must use an employee’s updated Form W-4, Employee’s
of household workers you pay $3,000 or more in cash Withholding Certificate, if one is submitted by the
wages in 2026. Social security and Medicare taxes apply employee, and the federal income tax withholding
to election workers who are paid $2,500 or more in cash procedures in Pub. 15-T, Federal Income Tax Withholding
or an equivalent form of compensation in 2026. Methods, to allow the employee to account for their
Aggregate return filers must identify themselves. expected deduction and receive more money in each
Aggregate return filers must use the new Aggregate paycheck instead of waiting until filing their income tax
Return Filers Only section on Form 941 to identify whether return to receive the full benefit of this deduction. Tips are
they’re filing an aggregate return as a section 3504 agent, still generally subject to both the employer share and
certified professional employer organization (CPEO), or employee share of social security tax and Medicare tax if
other third party. For more information about these types the tips received are $20 or more per month.
of aggregate return filers, see Certification program for Employers and other payers must file information
professional employer organizations (PEOs) and returns (for example, Forms W-2, 1099-MISC, and
Aggregate Form 941 filers, later. For more information 1099-NEC) with the Social Security Administration (SSA)
about completing this new section on Form 941, see or IRS, as applicable, and furnish statements to tip
Aggregate Return Filers Only, later. recipients showing cash tips received and the Treasury
Direct deposit of Form 941 refund is now available. Tipped Occupation Code(s) of the tip recipient. However,
Executive Order (EO) 14247, Modernizing Payments To the IRS has provided transition relief to employers and
and From America’s Bank Account, issued on March 25, payers for the tax year 2025 reporting requirements. For
2025, promotes operational efficiency by mandating the more information, see Notice 2025-62, 2025-48 I.R.B.
transition to electronic payments for all federal 740, available at IRS.gov/irb/2025-48_IRB#NOT-2025-62.
disbursements. Accordingly, the IRS will now issue Form Withholding on qualified overtime compensation.
941 tax refunds by direct deposit. Direct deposit is a fast, For tax years beginning after 2024 and ending before
simple, safe, and secure way to have your refund 2029, P.L. 119-21 allows individuals (employees and other
deposited automatically to your checking or savings workers not treated as employees) to deduct up to
account. Instead of a direct deposit refund, you can still $12,500 ($25,000 if married filing jointly) of qualified
choose to have your Form 941 overpayment applied to overtime compensation on their income tax returns.
your next return by checking the appropriate box on Qualified overtime is compensation that exceeds the
line 15b. For more information, see the instructions for regular rate of pay (such as the “half” portion of
line 15b and Direct Deposit, later. time-and-a-half compensation) that is required to be paid
Make balance due payments electronically. EO 14247 to an individual under section 7 of the Fair Labor
also promotes operational efficiency by mandating the Standards Act (FLSA) of 1938. The FLSA provides that
transition to electronic payments for all payments made to employers must generally pay covered, nonexempt
the federal government. Therefore, pay your balance due employees at least one-and-a-half times their regular rate
on Form 941 electronically. There are several easy, safe, of pay for hours worked over 40 hours per week. For more
and secure ways to pay your balance due electronically. information about overtime compensation, go to dol.gov/
For more information, see the instructions for line 14, later. agencies/whd/overtime. Employers must use an

Instructions for Form 941 (Rev. 3-2026) Catalog Number 14625L
Dec 4, 2025 Department of the Treasury Internal Revenue Service www.irs.gov
employee’s updated Form W-4, if one is submitted by the Form 941 because it would be extremely rare for an
employee, and the federal income tax withholding employer to pay wages after 2023 for qualified sick and
procedures in Pub. 15-T to allow the employee to account family leave taken after March 31, 2020, and before
for their expected deduction and receive more money in October 1, 2021. Instead, if you’re eligible to claim the
each paycheck instead of waiting until filing their income credit for qualified sick and family leave wages because
tax return to receive the full benefit of this deduction. you paid the wages in 2026 for an earlier applicable leave
Overtime compensation is still generally subject to both period, file Form 941-X, after filing Form 941, to claim the
the employer share and employee share of social security credit for qualified sick and family leave wages paid in
tax and Medicare tax. 2026. Filing a Form 941-X before filing a Form 941 for the
Employers and other payers must file information quarter may result in errors or delays in processing your
returns (for example, Forms W-2, 1099-MISC, and Form 941-X.
1099-NEC) with the SSA or IRS, as applicable, and Qualified small business payroll tax credit for in-
furnish statements to overtime recipients showing creasing research activities. For tax years beginning
qualified overtime compensation paid during the year. before 2023, a qualified small business may elect to claim
However, the IRS has provided transition relief to up to $250,000 of its credit for increasing research
employers and payers for the tax year 2025 reporting activities as a payroll tax credit. The Inflation Reduction
requirements. For more information, see Notice 2025-62. Act of 2022 (the IRA) increases the election amount to
$500,000 for tax years beginning after 2022. The payroll
Reminders tax credit election must be made on or before the due date
Caution: Use the March 2026 revision of Form 941 to of the originally filed income tax return (including
report taxes for the first quarter of 2026; don’t use an extensions). The portion of the credit used against payroll
earlier revision to report taxes for 2026. At this time, the taxes is allowed in the first calendar quarter beginning
IRS expects the March 2026 revision of Form 941 and after the date that the qualified small business filed its
these instructions to also be used for the second, third, income tax return. The election and determination of the
and fourth quarters of 2026. If changes in law require credit amount that will be used against the employer’s
additional changes to Form 941, the form and/or these payroll taxes are made on Form 6765, Credit for
instructions may be revised. Prior revisions of Form 941 Increasing Research Activities. The amount from Form
are available at IRS.gov/Form941 (select the link for “All 6765 must then be reported on Form 8974, Qualified
Form 941 revisions” under “Other items you may find Small Business Payroll Tax Credit for Increasing Research
useful”). Activities.
References applicable to other forms. Unless Starting in the first quarter of 2023, the payroll tax credit
otherwise noted, references throughout these instructions is first used to reduce the employer share of social
to Form W-2 include Forms W-2AS, W-2CM, W-2GU, security tax up to $250,000 per quarter and any remaining
W-2VI, and 499R-2/W-2PR; references to Form W-2c credit reduces the employer share of Medicare tax for the
include Form 499R-2c/W-2cPR; references to Form W-3 quarter. Any remaining credit, after reducing the employer
include Form W-3SS and Form W-3 (PR); and references share of social security tax and the employer share of
to Form W-3c include Form W-3C (PR). Medicare tax, is then carried forward to the next quarter.
Electronic filing of Form 941-X. You can file Form Form 8974 is used to determine the amount of the credit
941-X, Adjusted Employer’s QUARTERLY Federal Tax that can be used in the current quarter. The amount from
Return or Claim for Refund, electronically using Form 8974, line 12 or, if applicable, line 17, is reported on
Modernized e-File (MeF). For more information on line 11. For more information about the payroll tax credit,
electronic filing, go to IRS.gov/EmploymentEfile. go to IRS.gov/ResearchPayrollTC. Also see Adjusting tax
liability for the qualified small business payroll tax credit for
The COVID-19 related credit for qualified sick and increasing research activities (line 11), later.
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021, and may Forms 941-SS and 941-PR discontinued after 2023.
no longer be claimed on Form 941. Generally, the Form 941-SS, Employer’s QUARTERLY Federal Tax
credit for qualified sick and family leave wages, as Return—American Samoa, Guam, the Commonwealth of
enacted under the Families First Coronavirus Response the Northern Mariana Islands, and the U.S. Virgin Islands;
Act (FFCRA) and amended and extended by the and Form 941-PR, Planilla para la Declaración Federal
COVID-related Tax Relief Act of 2020, for leave taken after TRIMESTRAL del Patrono, were discontinued after the
March 31, 2020, and before April 1, 2021, and the credit fourth quarter of 2023. Instead, employers in the U.S.
for qualified sick and family leave wages under sections territories file Form 941 or, if you prefer your form and
3131, 3132, and 3133 of the Internal Revenue Code, as instructions in Spanish, you can file Form 941 (sp).
enacted under the American Rescue Plan Act of 2021 (the Pubs. 51, 80, and 179 discontinued after 2023. Pub.
ARP), for leave taken after March 31, 2021, and before 51, Agricultural Employer’s Tax Guide; Pub. 80, Federal
October 1, 2021, have expired. However, employers that Tax Guide for Employers in the U.S. Virgin Islands, Guam,
pay qualified sick and family leave wages in 2026 for leave American Samoa, and the Commonwealth of the Northern
taken after March 31, 2020, and before October 1, 2021, Mariana Islands; and Pub. 179, Guía Contributiva Federal
are eligible to claim a credit for qualified sick and family para Patronos Puertorriqueños, were discontinued for tax
leave wages in 2026. Effective for tax periods beginning years beginning after 2023. Instead, information specific
after 2023, the lines used to claim the credit for qualified to agricultural employers and employers in the U.S.
sick and family leave wages have been removed from

2 Instructions for Form 941 (Rev. 3-2026)
territories is included in Pub. 15, Employer’s Tax Guide. If and, consequently, may also be liable for federal
you prefer Pub. 15 in Spanish, see Pub. 15 (sp). employment taxes imposed on wages and other
compensation paid by the CPEO to such employees. For
Forms in Spanish. Many forms and instructions
more information on the different types of third-party payer
discussed in these instructions have Spanish-language
arrangements, see section 16 of Pub. 15.
versions available for employers and employees. Some
examples include Form 941 (sp), Form 944 (sp), Form Aggregate Form 941 filers. Approved section 3504
SS-4 (sp), Form W-4 (sp), and Form W-9 (sp). Although agents and CPEOs must complete and file Schedule R
these instructions don’t reference Spanish-language (Form 941) when filing an aggregate Form 941. Aggregate
forms and instructions in each instance that one is Forms 941 are filed by agents approved by the IRS under
available, you can see Pub. 15 (sp) and go to IRS.gov/ section 3504. To request approval to act as an agent for
SpanishForms to determine if a Spanish-language version an employer, the agent files Form 2678 with the IRS
is available. unless you’re a state or local government agency acting
2026 withholding tables. The federal income tax as an agent under the special procedures provided in Rev.
withholding tables are included in Pub. 15-T. Proc. 2013-39, 2013-52 I.R.B. 830, available at
IRS.gov/irb/2013-52_IRB#RP-2013-39. Aggregate Forms
Certification program for professional employer or- 941 are also filed by CPEOs approved by the IRS under
ganizations (PEOs). The Stephen Beck, Jr., Achieving a section 7705. To become a CPEO, the organization must
Better Life Experience (ABLE) Act of 2014 required the apply through the IRS Online Registration System at
IRS to establish a voluntary certification program for IRS.gov/CPEO. CPEOs file Form 8973, Certified
PEOs. PEOs handle various payroll administration and tax Professional Employer Organization/Customer Reporting
reporting responsibilities for their business clients and are Agreement, to notify the IRS that they started or ended a
typically paid a fee based on payroll costs. To become and service contract with a customer. CPEOs must generally
remain certified under the certification program, certified file Form 941 and Schedule R (Form 941) electronically.
professional employer organizations (CPEOs) must meet For more information about a CPEO’s requirement to file
various requirements described in sections 3511 and electronically, see Rev. Proc. 2023-18.
7705 and related published guidance. Certification as a Other third-party payers that file aggregate Forms 941,
CPEO may affect the employment tax liabilities of both the such as non-certified PEOs, must complete and file
CPEO and its customers. A CPEO is generally treated for Schedule R (Form 941) if they have clients that are
employment tax purposes as the employer of any claiming the qualified small business payroll tax credit for
individual who performs services for a customer of the increasing research activities.
CPEO and is covered by a contract described in section If both an employer and a section 3504 authorized
7705(e)(2) between the CPEO and the customer (CPEO agent (or CPEO or other third-party payer) paid wages to
contract), but only for wages and other compensation paid an employee during a quarter, both the employer and the
to the individual by the CPEO. To become a CPEO, the section 3504 authorized agent (or CPEO or other
organization must apply through the IRS Online third-party payer, if applicable) should file Form 941
Registration System. For more information or to apply to reporting the wages each entity paid to the employee
become a CPEO, go to IRS.gov/CPEO. during the applicable quarter and issue Forms W-2
CPEOs must generally file Form 941 and Schedule R reporting the wages each entity paid to the employee
(Form 941), Allocation Schedule for Aggregate Form 941 during the year.
Filers, electronically. For more information about a CPEO’s
requirement to file electronically, see Rev. Proc. 2023-18, Work opportunity tax credit for qualified tax-exempt
2023-13 I.R.B. 605, available at IRS.gov/irb/ organizations hiring qualified veterans. Qualified
tax-exempt organizations that hire eligible unemployed
2023-13_IRB#REV-PROC-2023-18.
veterans may be able to claim the work opportunity tax
Outsourcing payroll duties. Generally, as an employer, credit against their payroll tax liability using Form 5884-C.
you’re responsible to ensure that tax returns are filed and For more information, go to IRS.gov/WOTC.
deposits and payments are made, even if you contract
with a third party to perform these acts. You remain Correcting a previously filed Form 941. If you discover
responsible if the third party fails to perform any required an error on a previously filed Form 941, or if you otherwise
action. Before you choose to outsource any of your payroll need to amend a previously filed Form 941, make the
and related tax duties (that is, withholding, reporting, and correction using Form 941-X. Form 941-X is filed
paying over social security, Medicare, FUTA, and income separately from Form 941. You can file Form 941-X
taxes) to a third-party payer, such as a payroll service electronically. For more information, see the Instructions
provider or reporting agent, go to IRS.gov/ for Form 941-X, section 13 of Pub. 15, or go to IRS.gov/
OutsourcingPayrollDuties for helpful information on this CorrectingEmploymentTaxes.
topic. If a CPEO pays wages and other compensation to Federal tax deposits must be made by electronic
an individual performing services for you, and the services funds transfer (EFT). You must use EFT to make all
are covered by a CPEO contract, then the CPEO is federal tax deposits. An EFT can be made using the
generally treated for employment tax purposes as the Electronic Federal Tax Payment System (EFTPS), IRS
employer, but only for wages and other compensation Direct Pay, or your IRS business tax account. If you don’t
paid to the individual by the CPEO. However, with respect want to use one of these methods, you can arrange for
to certain employees covered by a CPEO contract, you your tax professional, financial institution, payroll service,
may also be treated as an employer of the employees or other third party to make electronic deposits on your

Instructions for Form 941 (Rev. 3-2026) 3
behalf. Also, you may arrange for your financial institution to file Forms W-2 electronically. For details, see the
to initiate a same-day wire payment on your behalf. General Instructions for Forms W-2 and W-3. The SSA’s
EFTPS is a free service provided by the Department of the Business Services Online (BSO) is an independent
Treasury. Payments made using IRS Direct Pay or through program from the Government of Puerto Rico electronic
your IRS business tax account are also free. Services filing system. Employers in Puerto Rico must go to
provided by your tax professional, financial institution, Hacienda.pr.gov for additional information.
payroll service, or other third party may have a fee. Caution: If you’re filing your tax return or paying your
For more information on depositing taxes, see section federal taxes electronically, a valid employer identification
11 of Pub. 15. For more information about IRS Direct Pay, number (EIN) is required at the time the return is filed or
go to IRS.gov/DirectPay. For more information about the payment is made. If a valid EIN isn’t provided, the
making a payment through your IRS business tax account, return or payment won’t be processed. This may result in
go to IRS.gov/BusinessAccount. For more information penalties. See Employer identification number (EIN), later,
about EFTPS or to enroll in EFTPS, go to EFTPS.gov or for information about applying for an EIN.
call one of the following numbers. Electronic funds withdrawal (EFW). If you file Form
• 800-555-4477. 941 electronically, you can e-file and use EFW to pay the
• 800-244-4829 (Spanish). balance due in a single step using tax preparation
• 303-967-5916 (toll call). software or through a tax professional. However, don’t use
To contact EFTPS using Telecommunications Relay EFW to make federal tax deposits. For more information
Services (TRS) for people who are deaf, hard of hearing, on paying your taxes using EFW, go to IRS.gov/EFW.
or have a speech disability, dial 711 and then provide the Credit or debit card payments. You can pay the
TRS assistant the 800-555-4477 number above or balance due shown on Form 941 by credit or debit card.
800-733-4829. Additional information about EFTPS is also Your payment will be processed by a payment processor
available in Pub. 966. who will charge a processing fee. Don’t use a credit or
Caution: EFTPS accepts same day payments of $1 debit card to make federal tax deposits. For more
million or less if the payment is submitted before 3:00 p.m. information on paying your taxes with a credit or debit
Eastern time on a business day. If your payment is more card, go to IRS.gov/PayByCard.
than $1 million, you must submit the deposit by 8:00 p.m. Online payment agreement. You may be eligible to
Eastern time the day before the date the deposit is due. apply for an installment agreement online if you can’t pay
Same-day wire payment option. If you fail to submit a the full amount of tax you owe when you file your return.
timely deposit transaction on EFTPS, you can still make For more information, see What if you can’t pay in full,
your deposit on time by using the Federal Tax Collection later.
Service (FTCS) to make a same-day wire payment. To use
the same-day wire payment method, you will need to Paid preparers. If you use a paid preparer to complete
make arrangements with your financial institution ahead of Form 941, the paid preparer must complete and sign the
time. Check with your financial institution regarding paid preparer’s section of the form.
availability, deadlines, and costs. Your financial institution Where can you get telephone help? For answers to
may charge you a fee for payments made this way. To your questions about completing Form 941 or tax deposit
learn more about the information you will need to give your rules, you can call the IRS at 800-829-4933 or
financial institution to make a same-day wire payment, go 800-829-4059 (TDD/TTY for persons who are deaf, hard
to IRS.gov/SameDayWire. of hearing, or have a speech disability), Monday–Friday
Timeliness of federal tax deposits. If a deposit is from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii
required to be made on a day that isn’t a business day, the follow Pacific time).
deposit is considered timely if it is made by the close of
the next business day. A business day is any day other Photographs of missing children. The IRS is a proud
than a Saturday, Sunday, or legal holiday. The term “legal partner with the National Center for Missing & Exploited
holiday” for deposit purposes includes only those legal Children® (NCMEC). Photographs of missing children
holidays in the District of Columbia. Legal holidays in the selected by the Center may appear in instructions on
District of Columbia are provided in section 11 of Pub. 15. pages that would otherwise be blank. You can help bring
these children home by looking at the photographs and
Electronic filing and payment. Businesses can enjoy calling 1-800-THE-LOST (1-800-843-5678) if you
the benefits of filing tax returns and paying their federal recognize a child.
taxes electronically. Whether you rely on a tax
professional or handle your own taxes, the IRS offers you
convenient and secure programs to make filing and paying General Instructions:
easier. Spend less time worrying about taxes and more
time running your business. Use e-file and electronic
Purpose of Form 941
payment options to your benefit. These instructions tell you who must file Form 941, how to
• For e-file, go to IRS.gov/EmploymentEfile for additional complete it line by line, and when and where to file it.
information. A fee may be charged to file electronically.
• For electronic payment options, see the instructions for If you want more in-depth information about payroll tax
line 14, later, and go to IRS.gov/Pay. topics relating to Form 941, see Pub. 15 or go to IRS.gov/
• For electronic filing of Forms W-2, Wage and Tax EmploymentTaxes.
Statement, go to SSA.gov/employer. You may be required

4 Instructions for Form 941 (Rev. 3-2026)
Caution: References to federal income tax withholding • Employers of household employees don’t usually file
don’t apply to employers in American Samoa, Guam, the Form 941. See Pub. 926 and Schedule H (Form 1040) for
Commonwealth of the Northern Mariana Islands (CNMI), more information.
the U.S. Virgin Islands (USVI), and Puerto Rico, unless • Employers of farm employees don’t file Form 941 for
you have employees who are subject to U.S. income tax wages paid for agricultural labor. See Form 943 and Pub.
withholding. Contact your local tax department for 15 for more information.
information about income tax withholding.
If none of these exceptions apply and you haven’t filed
Federal law requires you, as an employer, to withhold a final return, you must file Form 941 each quarter even if
certain taxes from your employees’ pay. Each time you you didn’t pay wages during the quarter. Use IRS e-file, if
pay wages, you must withhold—or take out of your possible.
employees’ pay—certain amounts for federal income tax,
social security tax, and Medicare tax. You must also Requesting To File Forms 941 Instead of Form
withhold Additional Medicare Tax from wages you pay to 944, or Requesting To File Form 944 Instead of
an employee in excess of $200,000 in a calendar year. Forms 941
Under the withholding system, taxes withheld from your
employees are credited to your employees in payment of Requesting to file Forms 941 instead of Form 944.
their tax liabilities. Employers that would otherwise be required to file Form
944 may contact the IRS to request to file quarterly Forms
Federal law also requires you to pay any liability for the 941 instead of annual Form 944. To request to file
employer share of social security and Medicare taxes. quarterly Forms 941 to report your social security and
This share of social security and Medicare taxes isn’t Medicare taxes for the 2026 calendar year, you must
withheld from employees. either call the IRS at 800-829-4933 between January 1,
2026, and April 1, 2026, or send a written request
Who Must File Form 941? postmarked between January 1, 2026, and March 16,
If you pay wages subject to federal income tax withholding 2026. After you contact the IRS, the IRS will send you a
or social security and Medicare taxes, you must file Form written notice that your filing requirement has been
941 quarterly to report the following amounts. changed to Forms 941. You must receive written notice
from the IRS to file Forms 941 instead of Form 944 before
• Wages you’ve paid. you may file these forms. If you don’t receive this notice,
• Tips your employees reported to you. you must file Form 944 for calendar year 2026.
• Federal income tax you withheld.
• Both the employer and the employee share of social Requesting to file Form 944 instead of Forms 941. If
security and Medicare taxes. you’re required to file Forms 941 but believe your
• Additional Medicare Tax withheld from employees. employment taxes for calendar year 2026 will be $1,000
• Current quarter’s adjustments to social security and or less, you may request to file Form 944 instead of Forms
Medicare taxes for fractions of cents, sick pay, tips, and 941 by calling the IRS at 800-829-4933 between January
group-term life insurance. 1, 2026, and April 1, 2026, or sending a written request
• Qualified small business payroll tax credit for increasing postmarked between January 1, 2026, and March 16,
research activities. 2026. After you contact the IRS, the IRS will send you a
written notice that your filing requirement has been
Don’t use Form 941 to report backup withholding or changed to Form 944. You must receive written notice
income tax withholding on nonpayroll payments such as from the IRS to file Form 944 instead of Forms 941 before
pensions, annuities, and gambling winnings. Report these you may file this form. If you don’t receive this notice, you
types of withholding on Form 945, Annual Return of must file Forms 941 for calendar year 2026.
Withheld Federal Income Tax. Also, don’t use Form 941 to
report unemployment taxes. Report unemployment taxes Where to send written requests. Written requests
on Form 940, Employer’s Annual Federal Unemployment should be sent to:
(FUTA) Tax Return.
Department of the Treasury Department of the Treasury
After you file your first Form 941, you must file a return
Internal Revenue Service or Internal Revenue Service
for each quarter, even if you have no taxes to report,
Ogden, UT 84201-0038 Cincinnati, OH 45999-0038
unless you filed a final return or one of the exceptions
listed next applies.

Exceptions If you would mail your return filed without a payment to
Ogden, as shown under Where Should You File, later,
Special rules apply to some employers. send your request to the Ogden address shown above. If
• If you received notification to file Form 944, Employer’s you would mail your return filed without a payment to
ANNUAL Federal Tax Return, you must file Form 944 Kansas City, send your request to the address for
annually; don’t file Form 941 quarterly. Cincinnati shown above. For more information about these
• Seasonal employers don’t have to file a Form 941 for procedures, see Rev. Proc. 2009-51, 2009-45 I.R.B. 625,
quarters in which they have no tax liability because they available at IRS.gov/irb/2009-45_IRB#RP-2009-51.
have paid no wages. To tell the IRS that you won’t file a
return for one or more quarters during the year, check the
box on line 18 every quarter you file Form 941. See
section 12 of Pub. 15 for more information.

Instructions for Form 941 (Rev. 3-2026) 5
What if You Reorganize or Close Your Business? File Form 941 only once for each quarter. If you filed
electronically, don’t file a paper Form 941. For more
If You Sell or Transfer Your Business...
information about filing Form 941 electronically, see
If you sell or transfer your business during the quarter, you Electronic filing and payment, earlier.
and the new owner must each file a Form 941 for the Your Form 941 is due by the last day of the month that
quarter in which the transfer occurred. Report only the follows the end of the quarter.
wages you paid.
When To File Form 941
When two businesses merge, the continuing firm must
file a return for the quarter in which the change took place Form 941
The quarter includes... Quarter ends is due
and the other firm should file a final return.
1. January, February, March March 31 April 30
Changing from one form of business to another—such 2. April, May, June June 30 July 31
as from a sole proprietorship to a partnership or 3. July, August, September September 30 October 31
corporation—is considered a transfer. If a transfer occurs, 4. October, November, December December 31 January 31
you may need a new EIN. See Pub. 1635 and section 1 of
Pub. 15 for more information. For example, you must generally report wages you pay
during the 1st quarter—which is January through
Attach a statement to your return with: March—by April 30. If you made timely deposits in full
• The new owner’s name (or the new name of the payment of your taxes for the quarter, you may file by the
business); 10th day of the 2nd month that follows the end of the
• Whether the business is now a sole proprietorship, quarter. For example, you may file Form 941 by May 10 if
partnership, or corporation; you made timely deposits in full payment of your taxes for
• The kind of change that occurred (a sale or transfer); the 1st quarter.
• The date of the change; and
• The name of the person keeping the payroll records and If we receive Form 941 after the due date, we will treat
the address where those records will be kept. Form 941 as filed on time if the envelope containing Form
941 is properly addressed, contains sufficient postage,
and is postmarked by the U.S. Postal Service (USPS) on
If Your Business Has Closed...
or before the due date, or sent by an IRS-designated
If you permanently go out of business or stop paying private delivery service (PDS) on or before the due date. If
wages to your employees, you must file a final return. To you don’t follow these guidelines, we will generally
tell the IRS that Form 941 for a particular quarter is your consider Form 941 filed when it is actually received. For
final return, check the box on line 17 and enter the final more information about PDSs, see Where Should You
date you paid wages. Also attach a statement to your File, later.
return showing the name of the person keeping the payroll If any due date for filing falls on a Saturday, Sunday, or
records and the address where those records will be kept. legal holiday, you may file your return on the next business
day.
See Terminating a business in the General Instructions
for Forms W-2 and W-3 for information about earlier dates How Should You Complete Form 941?
for the expedited furnishing and filing of Forms W-2 when
a final Form 941 is filed. Type or print your EIN, name, and address in the spaces
provided. Also enter your name and EIN on the top of
If you participated in a statutory merger or page 2. Don’t use your social security number (SSN) or
consolidation, or qualify for predecessor-successor status individual taxpayer identification number (ITIN). Generally,
due to an acquisition, you should generally file enter the business (legal) name you used when you
Schedule D (Form 941), Report of Discrepancies Caused applied for your EIN. For example, if you’re a sole
by Acquisitions, Statutory Mergers, or Consolidations. See proprietor, enter “Haleigh Smith” on the “Name” line and
the Instructions for Schedule D (Form 941) to determine “Haleigh’s Cycles” on the “Trade name” line. Leave the
whether you should file Schedule D (Form 941) and when “Trade name” line blank if it is the same as your “Name.”
you should file it. If you use a tax preparer to fill out Form 941, make sure
When Must You File? the preparer shows your business name exactly as it
appeared when you applied for your EIN.
File your initial Form 941 for the quarter in which you first Employer identification number (EIN). To make sure
paid wages that are subject to social security and businesses comply with federal tax laws, the IRS monitors
Medicare taxes or subject to federal income tax tax filings and payments by using a numerical system to
withholding. See the table titled When To File Form 941, identify taxpayers. A unique nine-digit EIN is assigned to
later. all corporations, partnerships, and some sole proprietors.
Then, you must file for every quarter after that—every 3 A business needing an EIN must apply for a number and
months—even if you have no taxes to report, unless you’re use it throughout the life of the business on all tax returns,
a seasonal employer or are filing your final return. See payments, and reports.
Seasonal employers and If Your Business Has Closed, Your business should have only one EIN. If you have
earlier. more than one and aren’t sure which one to use, write to

6 Instructions for Form 941 (Rev. 3-2026)
the IRS office where you file your returns (using the aggregate Form 941 on behalf of your customers. You
Without a payment address under Where Should You File, must attach Schedule R (Form 941) to your aggregate
later) or call the IRS at 800-829-4933. Form 941. For more information about CPEOs, see
If you don’t have an EIN, you may apply for one online Certification program for professional employer
by going to IRS.gov/EIN. You may also apply for an EIN by organizations (PEOs), earlier, and section 16 of Pub. 15.
faxing or mailing Form SS-4 to the IRS. If the principal Other Third Party. If you’re filing an aggregate Form 941
business was created or organized outside of the United but you’re not a section 3504 agent or a CPEO, you must
States or U.S. territories, you may also apply for an EIN by check this box. For example, a non-certified PEO filing an
calling 267-941-1099 (toll call). If you haven’t received aggregate Form 941 must check this box.
your EIN by the due date of Form 941, file a paper return
and write “Applied For” and the date you applied in this Completing and Filing Form 941
entry space. Make entries on Form 941 as follows to enable accurate
Caution: If you’re filing your tax return electronically, a scanning and processing.
valid EIN is required at the time the return is filed. If a valid • Use 10-point Courier font (if possible) for all entries if
EIN isn’t provided, the return won’t be accepted. This may you’re typing or using a computer to complete your form.
result in penalties. Portable Document Format (PDF) forms on IRS.gov have
fillable fields with acceptable font specifications.
Always be sure the EIN on the form you file exactly • Don’t enter dollar signs and decimal points. Commas
matches the EIN the IRS assigned to your business. Don’t are optional. Enter dollars to the left of the preprinted
use your SSN or ITIN on forms that ask for an EIN. If you decimal point and cents to the right of it. Don’t round
used an EIN (including a prior owner’s EIN) on Form 941 entries to whole dollars. Always show an amount for cents,
that is different from the EIN reported on Form W-3, see even if it is zero.
Box h—Other EIN used this year in the General • Leave blank any data field (except lines 1, 2, and 12)
Instructions for Forms W-2 and W-3. On Form W-3 (PR), with a value of zero.
“Other EIN used this year” is reported in box f. Filing a • Enter negative amounts using a minus sign (if possible).
Form 941 with an incorrect EIN or using another Otherwise, use parentheses.
business’s EIN may result in penalties and delays in • Enter your name and EIN on all pages.
processing your return. • Enter your name, EIN, “Form 941,” and the tax year and
If you change your business name, business ad- quarter on all attachments.
dress, or responsible party... Notify the IRS • Staple multiple sheets in the upper-left corner when
immediately if you change your business name, business filing.
address, or responsible party. Complete both pages. You must complete both pages
• Write to the IRS office where you file your returns (using of Form 941 and sign on page 2. Failure to do so may
the Without a payment address under Where Should You delay processing of your return.
File, later) to notify the IRS of any business name change.
See Pub.1635 to see if you need to apply for a new EIN. Required Notice to Employees About the Earned
• Complete and mail Form 8822-B to notify the IRS of a Income Credit (EIC)
business address or responsible party change. Don’t mail To notify employees about the EIC, you must give the
Form 8822-B with your Form 941. For a definition of employees, except for employees in American Samoa,
“responsible party,” see the Instructions for Form SS-4. Guam, Puerto Rico, the CNMI, and the USVI, one of the
following items.
Check the Box for the Quarter
• Form W-2 which has the required information about the
Under “Report for this Quarter of 2026” at the top of Form EIC on the back of Copy B.
941, check the appropriate box of the quarter for which • A substitute Form W-2 with the same EIC information
you’re filing. Make sure the quarter checked is the same on the back of the employee’s copy that is on Copy B of
as shown on any attached Schedule B (Form 941), Report the IRS Form W-2.
of Tax Liability for Semiweekly Schedule Depositors, and, • Notice 797, Possible Federal Tax Refund Due to the
if applicable, Schedule R (Form 941). Earned Income Credit (EIC).
Aggregate Return Filers Only
• Your written statement with the same wording as
Notice 797.
If you’re filing an aggregate Form 941, check the
appropriate box to identify yourself. An aggregate Form For more information, see section 10 of Pub. 15, Pub.
941 is a return that combines amounts from multiple 596, and IRS.gov/EIC.
clients or customers (employers) onto a single Form 941.
Reconciling Forms 941 With Form W-3
Section 3504 Agent. Check this box if you’re a section The IRS matches amounts reported on your four quarterly
3504 agent filing an aggregate Form 941. You must attach Forms 941 with Form W-2 amounts totaled on your yearly
Schedule R (Form 941) to your aggregate Form 941. For Form W-3, Transmittal of Wage and Tax Statements. If the
more information about section 3504 agents, see amounts don’t agree, you may be contacted by the IRS or
Aggregate Form 941 filers, earlier, and section 16 of Pub. the Social Security Administration (SSA). The following
15. amounts are reconciled.
Certified Professional Employer Organization • Federal income tax withholding.
(CPEO). Check this box if you’re a CPEO filing an • Social security wages.
Instructions for Form 941 (Rev. 3-2026) 7
• Social security tips. Depositing Your Taxes
• Medicare wages and tips. Caution: You must deposit all depository taxes
For more information, see section 12 of Pub. 15 and the electronically by EFT. For more information, see Federal
Instructions for Schedule D (Form 941). tax deposits must be made by electronic funds transfer
(EFT) under Reminders, earlier.
Where Should You File?
Must You Deposit Your Taxes?
You’re encouraged to file Form 941 electronically. Go to
IRS.gov/EmploymentEfile for more information on You may have to deposit the federal income taxes you
electronic filing. If you file a paper return, where you file withheld and both the employer and employee social
depends on whether you include a payment with Form security taxes and Medicare taxes.
941. Mail your return to the address listed for your location • If your total taxes after adjustments and
in the table that follows. nonrefundable credits (line 12) are less than $2,500
for the current quarter or the prior quarter, and you
PDSs can’t deliver to P.O. boxes. You must use the didn’t incur a $100,000 next-day deposit obligation
USPS to mail an item to a P.O. box address. Go to during the current quarter. You don’t have to make a
IRS.gov/PDS for the current list of PDSs. For the IRS deposit. To avoid a penalty, you must pay any amount due
mailing address to use if you’re using a PDS, go to in full with a timely filed return or you must deposit any
IRS.gov/PDSstreetAddresses. Select the mailing address amount you owe by the due date of the return. For more
listed on the webpage that is in the same state as the information on paying with a timely filed return, see the
address to which you would mail returns filed without a instructions for line 14, later. If you’re not sure your total
payment, as shown next. tax liability for the current quarter will be less than $2,500
Mailing Addresses for Form 941 (and your liability for the prior quarter wasn’t less than
$2,500), make deposits using the semiweekly or monthly
If you’re in... Without a With a rules so you won’t be subject to failure-to-deposit (FTD)
payment... payment... penalties.
Connecticut, Delaware, District of Department of Internal
• If your total taxes after adjustments and
Columbia, Georgia, Illinois, the Treasury Revenue nonrefundable credits (line 12) are $2,500 or more
Indiana, Kentucky, Maine, Internal Service for the current quarter and the prior quarter. You must
Maryland, Massachusetts, Revenue P.O. Box 932100 make deposits according to your deposit schedule. See
Michigan, New Hampshire, New Service Louisville, KY section 11 of Pub. 15 for information about payments
Jersey, New York, North Carolina, Kansas City, 40293-2100 made under the accuracy of deposits rule and for rules
Ohio, Pennsylvania, Rhode MO 64999-0005 about federal tax deposits.
Island, South Carolina,
Tennessee, Vermont, Virginia, When Must You Deposit Your Taxes?
West Virginia, Wisconsin
Determine if You’re a Monthly or Semiweekly
Alabama, Alaska, Arizona, Department of Internal Schedule Depositor for the Quarter
Arkansas, California, Colorado, the Treasury Revenue
Florida, Hawaii, Idaho, Iowa, Internal Service
Kansas, Louisiana, Minnesota, Revenue P.O. Box 932100
The IRS uses two different sets of deposit rules to
Mississippi, Missouri, Montana, Service Louisville, KY determine when businesses must deposit their social
Nebraska, Nevada, New Mexico, Ogden, UT 40293-2100 security, Medicare, and withheld federal income taxes.
North Dakota, Oklahoma, 84201-0005 These schedules tell you when a deposit is due after you
Oregon, South Dakota, Texas, have a payday.
Utah, Washington, Wyoming
Your deposit schedule isn’t determined by how often
No legal residence or principal Internal Internal
you pay your employees. Your deposit schedule depends
place of business in any state, Revenue Revenue
including employers in American Service Service
on the total tax liability you reported on Form 941 during
Samoa, Guam, the CNMI, the P.O. Box P.O. Box 932100 the previous 4-quarter lookback period (July 1 of the
USVI, and Puerto Rico 409101 Louisville, KY second preceding calendar year through June 30 of the
Ogden, UT 40293-2100 preceding calendar year). See section 11 of Pub. 15 for
84409 details. If you filed Form 944 in either 2024 or 2025, your
lookback period is the 2024 calendar year.
Special filing address for Department of Internal
exempt organizations; federal, the Treasury Revenue
Before the beginning of each calendar year, determine
state, and local governmental Internal Service
entities; and Indian tribal Revenue P.O. Box 932100 which type of deposit schedule you must use.
governmental entities, regardless Service Louisville, KY • If you reported $50,000 or less in taxes during the
of location Ogden, UT 40293-2100 lookback period, you’re a monthly schedule depositor.
84201-0005 • If you reported more than $50,000 of taxes during the
lookback period, you’re a semiweekly schedule
Caution: Your filing address may have changed from that depositor.
used to file your employment tax return in prior years.
Don’t send Form 941 or any payments to the SSA. Caution: If you’re a monthly schedule depositor and
accumulate a $100,000 tax liability on any day during the
deposit period, you become a semiweekly schedule

8 Instructions for Form 941 (Rev. 3-2026)
depositor on the next day and remain so for at least the
rest of the calendar year and for the following calendar Specific Instructions:
year. See $100,000 Next-Day Deposit Rule in section 11
of Pub. 15 for more information. The $100,000 tax liability Part 1: Answer These Questions for
threshold requiring a next-day deposit is determined This Quarter
before you consider any reduction of your liability for
nonrefundable credits. 1. Number of Employees Who Received Wages,
What About Penalties and Interest? Tips, or Other Compensation
Enter the number of employees on your payroll for the pay
Avoiding Penalties and Interest period including March 12, June 12, September 12, or
You can avoid paying penalties and interest if you do all of December 12, for the quarter indicated at the top of Form
the following. 941. Don’t include:
• Deposit or pay your taxes when they are due. • Household employees,
• File your fully completed Form 941 on time. • Employees in nonpay status for the pay period,
• Report your tax liability accurately. • Farm employees,
• Submit valid checks for tax payments. • Pensioners, or
• Furnish accurate Forms W-2 to employees. • Active members of the U.S. Armed Forces.
• File Form W-3 and Copy A of Forms W-2 with the SSA
on time and accurately. Caution: Employers in American Samoa, Guam, the
CNMI, the USVI, and Puerto Rico must skip lines 2 and 3,
Penalties and interest are charged on taxes paid late unless you have employees who are subject to U.S.
and returns filed late at a rate set by law. See sections 11 income tax withholding.
and 12 of Pub. 15 for details.
2. Wages, Tips, and Other Compensation
Use Form 843 to request abatement of assessed
penalties or interest. Don’t request abatement of Enter amounts on line 2 that would also be included in
assessed penalties or interest on Form 941 or 941-X. box 1 of your employees’ Forms W-2. See Box 1—Wages,
tips, other compensation in the General Instructions for
If you receive a notice about a penalty after you file this Forms W-2 and W-3 for details. Include sick pay paid by
return, reply to the notice with an explanation and we will your agent. Also include sick pay paid by a third party that
determine if you meet reasonable-cause criteria. Don’t isn’t your agent (for example, an insurance company) if
attach an explanation when you file your return. you were given timely notice of the payments and the third
party transferred liability for the employer’s taxes to you.
Caution: If federal income, social security, and Medicare
taxes that must be withheld (that is, trust fund taxes) aren’t If you’re a third-party payer of sick pay and not an agent
withheld or aren’t deposited or paid to the United States of the employer, don’t include sick pay that you paid to
Treasury, the trust fund recovery penalty may apply. The policyholders’ employees here if you gave the
penalty is 100% of the unpaid trust fund tax. If these policyholders timely notice of the payments. See section 6
unpaid taxes can’t be immediately collected from the of Pub. 15-A, Employer's Supplemental Tax Guide, for
employer or business, the trust fund recovery penalty may more information about sick pay reporting and the
be imposed on all persons who are determined by the IRS procedures for transferring the liability to the employer.
to be responsible for collecting, accounting for, or paying
over these taxes, and who acted willfully in not doing so. 3. Federal Income Tax Withheld From Wages,
For more information, see section 11 of Pub. 15. The trust Tips, and Other Compensation
fund recovery penalty won’t apply to any amount of trust Enter the federal income tax you withheld (or were
fund taxes an employer holds back in anticipation of any required to withhold) from your employees on this
credits to which they’re entitled. quarter’s wages, tips, taxable fringe benefits, and
supplemental unemployment compensation benefits.
Adjustment of Tax on Tips Don’t include any income tax withheld by a third-party
If, by the 10th of the month after the month you received payer of sick pay even if you reported it on Forms W-2.
an employee’s report on tips, you don’t have enough You will reconcile this difference on Form W-3. Also
employee funds available to withhold the employee share include here any excise taxes you were required to
of social security and Medicare taxes, you no longer have withhold on golden parachute payments (section 4999).
to collect it. Report the entire amount of these tips on For information on the employment tax treatment of fringe
line 5b (Taxable social security tips), line 5c (Taxable benefits, see Pub. 15-B, Employer’s Tax Guide to Fringe
Medicare wages and tips), and, if the withholding Benefits. For information about supplemental
threshold is met, line 5d (Taxable wages and tips subject unemployment compensation benefits and golden
to Additional Medicare Tax withholding). Include as a parachute payments, see section 5 of Pub. 15-A.
negative adjustment on line 9 the total uncollected If you’re a third-party payer of sick pay, enter the federal
employee share of the social security and Medicare taxes. income tax you withheld (or were required to withhold) on
third-party sick pay here.

Instructions for Form 941 (Rev. 3-2026) 9
4. If No Wages, Tips, and Other Compensation Cash tips include tips paid by cash, check, debit card, and
Are Subject to Social Security or Medicare Tax... credit card. The report should include charged tips (for
example, credit and debit card charges) you paid over to
If no wages, tips, and other compensation on line 2 are
the employee for charge customers, tips the employee
subject to social security or Medicare tax, check the box
received directly from customers, and tips received from
on line 4. If this question doesn’t apply to you, leave the
other employees under any tip-sharing arrangement. Both
box blank. For more information about exempt wages, see
directly and indirectly tipped employees must report tips to
section 15 of Pub. 15. For religious exemptions, see
you. No report is required for months when tips are less
section 4 of Pub. 15-A.
than $20. Employees may submit a written statement or
Caution: If you’re a governmental employer, wages you electronic tip record.
pay aren’t automatically exempt from social security and Don’t include allocated tips (described in section 6 of
Medicare taxes. Your employees may be covered by law Pub. 15) on this line. Instead, report them on Form 8027.
or by a voluntary Section 218 Agreement with the SSA. Allocated tips aren’t reportable on Form 941 and aren’t
For more information, see Pub. 963, Federal-State subject to withholding of federal income, social security, or
Reference Guide. Medicare tax.

5a–5e. Taxable Social Security and Medicare line 5b (column 1)
Wages and Tips x 0.124
line 5b (column 2)
5a. Taxable social security wages. Enter the total
wages, sick pay, and taxable fringe benefits subject to
social security tax you paid to your employees during the 5c. Taxable Medicare wages & tips. Enter all wages,
quarter. For this purpose, sick pay includes payments tips, sick pay, and taxable fringe benefits that are subject
made by an insurance company to your employees for to Medicare tax. Unlike social security wages, there is no
which you received timely notice from the insurance limit on the amount of wages subject to Medicare tax.
company. See section 6 of Pub. 15-A for more information
about sick pay reporting. See the instructions for line 8, The rate of Medicare tax is 1.45% (0.0145) each for the
later, for an adjustment that you may need to make on employer and employee. Include all tips your employees
Form 941 for sick pay. reported during the quarter, even if you were unable to
withhold the employee tax of 1.45%.
Enter the amount before payroll deductions. Don’t
include tips on this line. For information on types of wages line 5c (column 1)
subject to social security tax, see section 5 of Pub. 15. x 0.029
For 2026, the rate of social security tax on taxable line 5c (column 2)
wages is 6.2% (0.062) each for the employer and
employee. Stop paying social security tax on and entering
an employee’s wages on line 5a when the employee’s For more information on tips, see section 6 of Pub. 15.
taxable wages and tips reach $184,500 for the year. See the instructions for line 8, later, for an adjustment that
However, continue to withhold income and Medicare taxes you may need to make on Form 941 for sick pay.
for the whole year on all wages and tips, even when the 5d. Taxable wages & tips subject to Additional Medi-
social security wage base limit of $184,500 has been care Tax withholding. Enter all wages, tips, sick pay,
reached. and taxable fringe benefits that are subject to Additional
line 5a (column 1)
Medicare Tax withholding. You’re required to begin
withholding Additional Medicare Tax in the pay period in
x 0.124
which you pay wages in excess of $200,000 to an
line 5a (column 2)
employee and continue to withhold it each pay period until
the end of the calendar year. Additional Medicare Tax is
only imposed on the employee. There is no employer
5b. Taxable social security tips. Enter all tips your share of Additional Medicare Tax. All wages that are
employees reported to you during the quarter until the subject to Medicare tax are subject to Additional Medicare
total of the tips and taxable wages, including wages Tax withholding if paid in excess of the $200,000
reported on line 5a, for an employee reaches $184,500 for withholding threshold.
the year. Include all tips your employee reported to you
even if you were unable to withhold the employee tax of For more information on what wages are subject to
6.2%. You will reduce your total taxes by the amount of Medicare tax, see section 15 of Pub. 15. For more
any uncollected employee share of social security and information on Additional Medicare Tax, go to IRS.gov/
Medicare taxes on tips later on line 9; see Current ADMTfaqs. See the instructions for line 8, later, for an
quarter’s adjustments for tips and group-term life adjustment that you may need to make on Form 941 for
insurance, later. Don’t include service charges on line 5b. sick pay.
For details about the difference between tips and service Once wages and tips exceed the $200,000 withholding
charges, see Rev. Rul. 2012-18, 2012-26 I.R.B. 1032, threshold, include all tips your employees reported during
available at IRS.gov/irb/2012-26_IRB#RR-2012-18. the quarter, even if you were unable to withhold the
Your employee must report cash tips to you by the 10th employee tax of 0.9%.
day of the month after the month the tips are received.

10 Instructions for Form 941 (Rev. 3-2026)
line 5d (column 1) slightly from amounts actually withheld from employees’
x 0.009 pay due to the rounding of social security and Medicare
line 5d (column 2) taxes based on statutory rates. This adjustment may be a
positive or a negative adjustment.
8. Current quarter’s adjustment for sick pay. If your
5e. Total social security and Medicare taxes. Add the third-party payer of sick pay that isn’t your agent (for
column 2 amounts on lines 5a–5d. Enter the result on example, an insurance company) transfers the liability for
line 5e. the employer share of the social security and Medicare
taxes to you, enter a negative adjustment on line 8 for the
5f. Section 3121(q) Notice and Demand—Tax employee share of social security and Medicare taxes that
Due on Unreported Tips were withheld and deposited by your third-party sick pay
payer on the sick pay. If you’re the third-party sick pay
Enter the tax due from your Section 3121(q) Notice and
payer and you transferred the liability for the employer
Demand on line 5f. The IRS issues a Section 3121(q)
share of the social security and Medicare taxes to the
Notice and Demand to advise an employer of the amount
employer, enter a negative adjustment on line 8 for any
of tips received by employees who failed to report or
employer share of these taxes required to be paid by the
underreported tips to the employer. An employer isn’t
employer. The sick pay should be included on line 5a,
liable for the employer share of the social security and
line 5c, and, if the withholding threshold is met, line 5d.
Medicare taxes on unreported tips until notice and
demand for the taxes is made to the employer by the IRS No adjustment is reported on line 8 for sick pay that is
in a Section 3121(q) Notice and Demand. The tax due paid through a third party as an employer’s agent. An
may have been determined from tips reported to the IRS employer’s agent bears no insurance risk and is
on employees’ Forms 4137, Social Security and Medicare reimbursed on a cost-plus-fee basis for payment of sick
Tax on Unreported Tip Income, or other tips that weren’t pay and similar amounts. If an employer uses an agent to
reported to their employer as determined by the IRS pay sick pay, the employer reports the wages on line 5a,
during an examination. For additional information, see line 5c, and, if the withholding threshold is met, line 5d,
Rev. Rul. 2012-18. unless the employer has an agency agreement with the
third-party payer that requires the third-party payer to do
Deposit the tax within the time period required under the collecting, reporting, and/or paying or depositing
your deposit schedule to avoid any possible deposit employment taxes on the sick pay. See section 6 of Pub.
penalty. The tax is treated as accumulated by the 15-A for more information about sick pay reporting.
employer on the “Date of Notice and Demand” as printed 9. Current quarter’s adjustments for tips and
on the Section 3121(q) Notice and Demand. The group-term life insurance. Enter a negative adjustment
employer must include this amount on the appropriate line for:
of the record of federal tax liability (Part 2 of Form 941 for • Any uncollected employee share of social security and
a monthly schedule depositor or Schedule B (Form 941) Medicare taxes on tips, and
for a semiweekly schedule depositor). • The uncollected employee share of social security and
Medicare taxes on group-term life insurance premiums
6. Total Taxes Before Adjustments paid for former employees.
Add the total federal income tax withheld from wages, tips,
See the General Instructions for Forms W-2 and W-3
and other compensation (line 3); the total social security
for information on how to report the uncollected employee
and Medicare taxes before adjustments (line 5e); and any
share of social security and Medicare taxes on tips and
tax due under a Section 3121(q) Notice and Demand
group-term life insurance on Form W-2.
(line 5f). Enter the result on line 6.
Prior quarter’s adjustments. If you need to correct any
7–9. Tax Adjustments adjustment reported on a previously filed Form 941,
Enter tax amounts on lines 7–9 that result from complete and file Form 941-X. Form 941-X is an adjusted
current-quarter adjustments. Use a minus sign (if return or claim for refund and is filed separately from Form
possible) to show an adjustment that decreases the total 941. See section 13 of Pub. 15.
taxes shown on line 6 instead of parentheses. Doing so
enhances the accuracy of our scanning software. For 10. Total Taxes After Adjustments
example, enter “-10.59” instead of “(10.59).” However, if Combine the amounts shown on lines 6–9 and enter the
your software only allows for parentheses in entering result on line 10.
negative amounts, you may use them.
11. Qualified Small Business Payroll Tax Credit
Current quarter’s adjustments. In certain cases, you for Increasing Research Activities
must adjust the amounts you entered as social security
and Medicare taxes in column 2 of lines 5a–5d to figure Enter the amount of the credit from Form 8974, line 12 or,
your correct tax liability for this quarter’s Form 941. See if applicable, line 17. If you enter an amount on line 11,
section 13 of Pub. 15. you must attach Form 8974.
7. Current quarter’s adjustment for fractions of
cents. Enter adjustments for fractions of cents (due to
rounding) relating to the employee share of social security
and Medicare taxes withheld. The employee share of
amounts shown in column 2 of lines 5a–5d may differ

Instructions for Form 941 (Rev. 3-2026) 11
12. Total Taxes After Adjustments and Caution: If you’re required to make deposits and instead
Nonrefundable Credits pay the taxes with Form 941, you may be subject to a
penalty. See Must You Deposit Your Taxes, earlier.
Subtract line 11 from line 10 and enter the result on
line 12. The amount entered on line 12 can’t be less than If you pay by EFT, credit card, or debit card, file your
zero. return using the Without a payment address under Where
Should You File, earlier, and don’t file Form 941-V,
• If line 12 is less than $2,500 or line 12 on the prior Payment Voucher.
quarterly return was less than $2,500, and you didn’t
incur a $100,000 next-day deposit obligation during If you pay by check or money order, make it payable to
the current quarter. You may pay the amount with Form “United States Treasury.” Enter your EIN, “Form 941,” and
941 or you may deposit the amount. To avoid a penalty, the tax period (“1st Quarter 2026,” “2nd Quarter 2026,”
you must pay any amount you owe in full with a timely filed “3rd Quarter 2026,” or “4th Quarter 2026”) on your check
return or you must deposit any amount you owe before the or money order. Complete Form 941-V and enclose it with
due date of the return. For more information on paying Form 941.
with a timely filed return, see the instructions for line 14,
later. If line 12 is $2,500 or more on both your prior- and
• If line 12 is $2,500 or more and line 12 on the prior current-quarter Forms 941, and you’ve deposited all taxes
quarterly return was $2,500 or more, or if you when due, the balance due on line 14 should be zero.
incurred a $100,000 next-day deposit obligation What if you can’t pay in full? If you can’t pay the full
during the current quarter. You must make required amount of tax you owe, you can apply for an installment
deposits according to your deposit schedule. The amount agreement online. You can apply for an installment
shown on line 12 must equal the “Total liability for quarter” agreement online if:
shown on line 16 or the “Total liability for the quarter” • You can’t pay the full amount shown on line 14,
shown on Schedule B (Form 941). For more information, • The total amount you owe is $25,000 or less, and
see the line 16 instructions, later. • You can pay the liability in full in 24 months.
To apply using the Online Payment Agreement
For more information and rules about federal tax
Application, go to IRS.gov/OPA.
deposits, see Depositing Your Taxes, earlier, and section
11 of Pub. 15. Under an installment agreement, you can pay what you
owe in monthly installments. There are certain conditions
Caution: If you’re a semiweekly schedule depositor, you you must meet to enter into and maintain an installment
must complete Schedule B (Form 941). If you fail to agreement, such as paying the liability within 24 months,
complete and submit Schedule B (Form 941), the IRS may and making all required deposits and timely filing tax
assess deposit penalties based on available information. returns during the length of the agreement.
If your installment agreement is accepted, you will be
13. Total Deposits for This Quarter charged a fee and you will be subject to penalties and
Enter your deposits for this quarter, including any interest on the amount of tax not paid by the due date of
overpayment from a prior quarter that you applied to this the return.
return. Also include in the amount shown any
overpayment that you applied from filing Form 941-X, 15a. Overpayment
941-X (PR), or 944-X in the current quarter. If line 13 is more than line 12, enter the difference on
line 15a.
14. Balance Due
If line 12 is more than line 13, enter the difference on Never make an entry on both lines 14 and 15a.
line 14. Otherwise, see the instructions for line 15a, later. 15b. Choose to have your overpayment applied to
Never make an entry on both lines 14 and 15a. your next return or refunded. If you deposited more
than the correct amount for the quarter, you can choose to
You don’t have to pay if line 14 is under $1. Generally, have the IRS either refund the overpayment or apply it to
you should have a balance due only if your total taxes after your next return. Check only one box on line 15b. If you
adjustments and nonrefundable credits (line 12) for the don’t check either box or if you check both boxes, we will
current quarter or prior quarter are less than $2,500, and generally apply the overpayment to your next return.
you didn’t incur a $100,000 next-day deposit obligation Regardless of any boxes you check or don’t check on
during the current quarter. However, see section 11 of line 15b, we may apply your overpayment to any past due
Pub. 15 for information about payments made under the tax account that is shown in our records under your EIN. If
accuracy of deposits rule. you check the box to have your overpayment refunded but
If you were required to make federal tax deposits, pay you don’t complete lines 15c–15e for direct deposit, your
the amount shown on line 14 by EFT. If you weren’t refund may be delayed.
required to make federal tax deposits (see Must You If line 15a is under $1, we will send a refund or apply it
Deposit Your Taxes, earlier) or you’re a monthly schedule to your next return only if you ask us in writing to do so.
depositor making a payment under the accuracy of
deposits rule, you may pay the amount shown on line 14 Direct Deposit
by EFT, credit card, debit card, check, money order, or
EFW. For more information on electronic payment options, The benefits of a direct deposit include a faster refund, the
go to IRS.gov/Pay. added security of a paperless payment, and the savings of

12 Instructions for Form 941 (Rev. 3-2026)
tax dollars associated with the reduced processing costs. monthly tax liability on Form 941 or your daily tax liability
To have your refund direct deposited, you must complete on Schedule B (Form 941).
lines 15c–15e.
Caution: The amounts entered on line 16 are a summary
15c. Routing number. The routing number must be nine of your monthly tax liability, not a summary of deposits you
digits. The first two digits must be 01 through 12 or 21 made. If you don’t properly report your liabilities when
through 32. Verify that your financial institution will accept required or if you’re a semiweekly schedule depositor and
a direct deposit. enter your liabilities on line 16 instead of on Schedule B
Ask your financial institution for the correct routing (Form 941), you may be assessed an “averaged” FTD
number to enter on line 15c if: penalty. See Deposit Penalties in section 11 of Pub. 15 for
• The routing number on a deposit slip is different from more information.
the routing number on your checks,
De minimis exception. If line 12 is less than $2,500 or
• Your deposit is to a savings account that doesn’t allow line 12 on the prior quarterly return was less than $2,500,
you to write checks, or
and you didn’t incur a $100,000 next-day deposit
• Your checks state they’re payable through a financial obligation during the current quarter, check the first box on
institution different from the one at which you have your
line 16 and go to Part 3.
checking account.
If you meet the de minimis exception based on the prior
15d. Type of account. Check the appropriate box for the quarter and line 12 for the current quarter is $100,000 or
type of account. Don’t check more than one box. You must more, you must provide a record of your federal tax
check the correct box to ensure your deposit is accepted. liability. If you’re a monthly schedule depositor, complete
If you’re unsure which box to check for the account you the deposit schedule on line 16. If you’re a semiweekly
wish the deposit to be applied to, consult your financial schedule depositor, attach Schedule B (Form 941).
institution.
Monthly schedule depositor. If you reported $50,000 or
15e. Account number. The account number can be up less in taxes during the lookback period, you’re a monthly
to 17 characters (both numbers and letters). Include schedule depositor unless the $100,000 Next-Day
hyphens but omit spaces and special symbols. Enter the Deposit Rule discussed in section 11 of Pub. 15 applies.
number from left to right and leave any unused boxes Check the second box on line 16 and enter your tax
blank. liability for each month in the quarter. Enter your tax
If the direct deposit to your account is different from the liabilities in the month that corresponds to the dates you
amount you expected, you’ll receive an explanation in the paid wages to your employees, not the date payroll
mail about 2 weeks after your refund is deposited. liabilities were accrued or deposits were made. Add the
amounts for each month. Enter the result in the “Total
Reasons Your Direct Deposit Request Will Be liability for quarter” box.
Rejected Note that your total tax liability for the quarter must
equal your total taxes shown on line 12. If it doesn’t, your
If any of the following apply, your direct deposit request tax deposits and payments may not be counted as timely.
will be rejected and a check will be sent instead. Don’t change your tax liability on line 16 by adjustments
• The name on your account doesn’t match the name on reported on any Forms 941-X.
the refund, and your financial institution won't allow a You’re a monthly schedule depositor for the calendar
refund to be deposited unless the name on the refund year if the amount of your Form 941 taxes reported for the
matches the name on the account. lookback period is $50,000 or less. The lookback period is
• Your business is a corporation and the receiving the 4 consecutive quarters ending on June 30 of the prior
financial institution is a foreign bank or a foreign branch of year. For 2026, the lookback period begins July 1, 2024,
a U.S. bank. and ends June 30, 2025. For details on the deposit rules,
• You haven’t given a valid account number. see section 11 of Pub. 15. If you filed Form 944 in either
• Any numbers or letters on lines 15c–15e are crossed 2024 or 2025, your lookback period is the 2024 calendar
out or whited out. year.
Caution: The IRS isn’t responsible for a lost refund if you Reporting adjustments from lines 7–9 on line 16. If
enter the wrong account information. Check with your your net adjustment during a month is negative and it
financial institution to get the correct routing and account exceeds your total tax liability for the month, don’t enter a
numbers and to make sure your direct deposit will be negative amount for the month. Instead, enter “-0-” for the
accepted. month and carry over the unused portion of the
adjustment to the next month.
Part 2: Tell Us About Your Deposit Semiweekly schedule depositor. If you reported more
Schedule and Tax Liability for This than $50,000 of taxes for the lookback period, you’re a
semiweekly schedule depositor. Check the third box on
Quarter line 16.
16. Tax Liability for the Quarter You must complete Schedule B (Form 941) and submit
it with your Form 941. Don’t file Schedule B (Form 941)
Check one of the boxes on line 16. Follow the instructions with your Form 941 if you’re a monthly schedule depositor.
for each box to determine if you need to enter your

Instructions for Form 941 (Rev. 3-2026) 13
Don’t change your tax liability on Schedule B (Form the third quarter of 2026 that includes wages subject to
941) by adjustments reported on any Forms 941-X. social security tax by the lesser of (1) its share of social
security tax (up to $250,000) on the wages, or (2) the
Adjusting tax liability for the qualified small business
available payroll tax credit. If the payroll tax credit elected
payroll tax credit for increasing research activities
(line 11). Monthly schedule depositors and semiweekly is more than Rose Co.’s share of social security tax on the
schedule depositors must account for the qualified small first payroll payment of the quarter, the excess payroll tax
business payroll tax credit for increasing research credit would be carried forward to succeeding payroll
activities (line 11) when reporting their tax liabilities on payments in the third quarter until it is used against up to
line 16 or Schedule B (Form 941). The total tax liability for $250,000 of Rose Co.’s share of social security tax for the
the quarter must equal the amount reported on line 12. quarter. If the amount of the payroll tax credit exceeds
Failure to account for the qualified small business payroll Rose Co.’s share of social security tax (up to $250,000) on
tax credit for increasing research activities on line 16 or wages paid to its employees in the third quarter, any
remaining credit is used against Rose Co.’s share of
Schedule B (Form 941) may cause line 16 or Schedule B
(Form 941) to report more than the total tax liability Medicare tax on the first payroll payment of the quarter
and then the excess payroll tax credit would be carried
reported on line 12. Don’t reduce your monthly tax liability
reported on line 16 or your daily tax liability reported on forward to succeeding payroll payments in the third
quarter until it is used against Rose Co.’s share of
Schedule B (Form 941) below zero.
Medicare tax for the quarter. If Rose Co. still has credit
Beginning with the first quarter of 2023, the qualified remaining after reducing its share of social security tax (up
small business payroll tax credit for increasing research to $250,000) and Medicare tax for the third quarter, the
activities is first used to reduce the employer share of remainder would be treated as a payroll tax credit against
social security tax (up to $250,000) for the quarter and any its share of social security tax (up to $250,000) and
remaining credit is then used to reduce the employer Medicare tax on wages paid in the fourth quarter. If the
share of Medicare tax for the quarter until it reaches zero. amount of the payroll tax credit remaining exceeded Rose
In completing line 16 or Schedule B (Form 941), you take Co.’s share of social security tax (up to $250,000) and
into account the payroll tax credit against the liability for Medicare tax on wages paid in the fourth quarter, it could
the employer share of social security tax starting with the be carried forward and treated as a payroll tax credit for
first payroll payment of the quarter that includes payments the first quarter of 2027.
of wages subject to social security tax to your employees
until you use up to $250,000 of credit against the Part 3: Tell Us About Your Business
employer share of social security tax and you then take
into account any remaining payroll tax credit against the In Part 3, answer only those questions that apply to your
liability for the employer share of Medicare tax starting business. If the questions don’t apply, leave them blank
with the first payroll payment of the quarter that includes and go to Part 4.
payments of wages subject to Medicare tax to employees.
Consistent with the entries on line 16 or Schedule B (Form 17. If Your Business Has Closed...
941), the payroll tax credit should be taken into account in If you go out of business or stop paying wages, you must
making deposits of employment tax. If any payroll tax file a final return. To tell the IRS that a particular Form 941
credit is remaining at the end of the quarter that hasn’t is your final return, check the box on line 17 and enter the
been used completely because it exceeds $250,000 of final date you paid wages in the space provided. For
the employer share of social security tax and the employer additional filing requirements, including information about
share of Medicare tax for the quarter, the excess credit attaching a statement to your final return, see If Your
may be carried forward to the succeeding quarter and Business Has Closed, earlier.
allowed as a payroll tax credit for the succeeding quarter.
The payroll tax credit may not be taken as a credit against 18. If You’re a Seasonal Employer...
income tax withholding, the employee share of social If you hire employees seasonally—such as for summer or
security tax, or the employee share of Medicare tax. Also, winter only—check the box on line 18. Checking the box
the remaining payroll tax credit may not be carried back tells the IRS not to expect four Forms 941 from you
and taken as a credit against wages paid from preceding throughout the year because you haven’t paid wages
quarters. regularly.
Example. Rose Co. is an employer with a calendar tax Generally, we won’t ask about unfiled returns if at least
year that filed its timely 2025 income tax return on April one taxable return is filed each year. However, you must
15, 2026. Rose Co. elected to take the qualified small check the box on line 18 on every Form 941 you file.
business payroll tax credit for increasing research Otherwise, the IRS will expect a return to be filed for each
activities on Form 6765. The third quarter of 2026 is the quarter.
first quarter that begins after Rose Co. filed the income tax
return making the payroll tax credit election. Therefore, the Also, when you complete Form 941, be sure to check
payroll tax credit applies against Rose Co.’s share of the box on the top of the form that corresponds to the
social security tax (up to $250,000) and Medicare tax on quarter reported.
wages paid to employees in the third quarter of 2026.
Rose Co. is a semiweekly schedule depositor. Rose Co.
completes Schedule B (Form 941) by reducing the
amount of liability entered for the first payroll payment in

14 Instructions for Form 941 (Rev. 3-2026)
Part 4: May We Speak With Your • Trust or estate—The fiduciary.
Third-Party Designee? Form 941 may be signed by a duly authorized agent of
the taxpayer if a valid power of attorney has been filed.
If you want to allow an employee, a paid tax preparer, or Alternative signature method. Corporate officers or
another person to discuss your Form 941 with the IRS, duly authorized agents may sign Form 941 by rubber
check the “Yes” box in Part 4. Enter the name, phone stamp, mechanical device, or computer software program.
number, and five-digit personal identification number For details and required documentation, see Rev. Proc.
(PIN) of the specific person to speak with—not the name 2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/
of the firm that prepared your tax return. The designee 2005-28_IRB#RP-2005-39.
may choose any five numbers as their PIN.
By checking “Yes,” you authorize the IRS to talk to the Paid Preparer Use Only
person you named (your designee) about any questions A paid preparer must sign Form 941 and provide the
we may have while we process your return. You also information in the Paid Preparer Use Only section of Part 5
authorize your designee to do all of the following. if the preparer was paid to prepare Form 941 and isn’t an
• Give us any information that is missing from your return. employee of the filing entity. Paid preparers must sign
• Call us for information about processing your return. paper returns with a manual signature. The preparer must
• Respond to certain IRS notices that you’ve shared with give you a copy of the return in addition to the copy to be
your designee about math errors and return preparation. filed with the IRS.
The IRS won’t send notices to your designee.
If you’re a paid preparer, enter your Preparer Tax
You’re not authorizing your designee to bind you to Identification Number (PTIN) in the space provided.
anything (including additional tax liability) or to otherwise Include your complete address. If you work for a firm,
represent you before the IRS. If you want to expand your enter the firm’s name and the EIN of the firm. You can
designee’s authorization, see Pub. 947. apply for a PTIN online or by filing Form W-12. For more
The authorization will automatically expire 1 year from information about applying for a PTIN online, go to
the due date (without regard to extensions) for filing your IRS.gov/PTIN. You can’t use your PTIN in place of the EIN
Form 941. If you or your designee wants to terminate the of the tax preparation firm.
authorization, write to the IRS office for your location using
the Without a payment address under Where Should You Generally, don’t complete this section if you’re filing the
File, earlier. return as a reporting agent and have a valid Form 8655 on
file with the IRS. However, a reporting agent must
Part 5: Sign Here (Approved Roles) complete this section if the reporting agent offered legal
advice, for example, advising the client on determining
Complete all information and sign Form 941. The following whether its workers are employees or independent
persons are authorized to sign the return for each type of contractors for federal tax purposes.
business entity.
• Sole proprietorship—The individual who owns the How To Get Forms, Instructions, and
business.
• Corporation (including a limited liability company Publications
(LLC) treated as a corporation)—The president, the
vice president, or another principal officer duly authorized You can view, download, or print most of the forms,
to sign. instructions, and publications you may need at IRS.gov/
• Partnership (including an LLC treated as a Forms. Otherwise, you can go to IRS.gov/OrderForms to
partnership) or unincorporated organization—A place an order and have them mailed to you. The IRS will
responsible and duly authorized partner, member, or process your order for forms and publications as soon as
officer having knowledge of its affairs. possible. Don’t resubmit requests you’ve already sent us.
• Single-member LLC treated as a disregarded entity You can get forms and publications faster online.
for federal income tax purposes—The owner of the
LLC or a principal officer duly authorized to sign.

Instructions for Form 941 (Rev. 3-2026) 15
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the
Internal Revenue laws of the United States. You’re required to give us the information. We need it to ensure that you’re
complying with these laws and to allow us to figure and collect the right amount of tax. Section 6011 requires you to
provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification
number. You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction
Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the
IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may
disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District
of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or
to federal law enforcement and intelligence agencies to combat terrorism.
Estimates of taxpayer burden. These estimates include forms in the Form 941 series, including attachments; Forms
CT-1, CT-2, SS-8, W-2, W-3, 940, 945, 2032, 2678, 8027, 8027-T, 8453-EMP, 8850, 8879-EMP, 8922, 8952, and 8974,
and their schedules; and all the forms employers attach to employment-related tax returns and related wage statements
to employees.
The following tables show burden estimates based on current statutory requirements as of October 1, 2025, for
employers filing employment tax reporting forms and wage statement forms. Time spent and out-of-pocket costs are
presented separately. Time burden is the time spent to comply with employer reporting responsibilities, including
recordkeeping, preparing and submitting forms, and preparing and providing wage statements to employees.
Out-of-pocket costs include any expenses incurred to comply with employer reporting responsibilities. The amount of
taxes paid isn’t included in reporting burden.
The time and money burdens reported below include all associated forms and schedules, across all tax return
preparation methods and employer reporting. They are national averages and don’t necessarily reflect a “typical”
employer’s reporting burden. Most employers experience lower than average burden, with burden varying considerably
by the number of Forms W-2 that an employer files. For instance, the estimated average burden for an employer who
issues four Forms W-2 is 63.6 hours (15.9 hours x 4) and $2,480 ($620 x 4). The estimated average burden for a large
employer who issues 2,000 Forms W-2 is 800 hours (2,000 x 0.4) and $40,000 (2,000 x $20).

Annual Average Burden
Type of filer Total time (hours) Recordkeeping time Time spent on W-2 All other time Out-of-pocket costs Total monetized
(hours) activities (hours) (hours) burden*
Filers with Form 941 62 18 4 40 $2,760 $4,890
Filers with Form 943 54 15 6 33 $970 $2,030
Filers with Form 944 24 4 3 18 $420 $710
* Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Number of Forms W-2 Filed
Number of Forms W-2 filed Total time (hours) Out-of-pocket costs Total monetized burden*
All Employers 11 $440 $760
1 to 5 15.9 $620 $1,070
6 to 10 5.9 $280 $480
11 to 25 4.4 $200 $350
26 to 50 3.5 $130 $250
51 to 100 2.6 $100 $190
101 to 250 1.8 $90 $160
251 to 500 1.2 $70 $120
501 to 1,000 0.7 $50 $80
Over 1,000 0.4 $20 $30
* Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Primary Form Filed
Primary form filed Total time (hours) Out-of-pocket costs Total monetized burden*
Form 941 10.9 $440 $770
Form 943 19.1 $300 $630
Form 944 11.4 $220 $360
* Total monetized burden = monetized hours + out-of-pocket costs.

16 Instructions for Form 941 (Rev. 3-2026)
Comments. If you have comments concerning the accuracy of these time estimates or suggestions for making Form
941 simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can
send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Don’t send Form 941 to this address. Instead, see Where Should You File, earlier.

Instructions for Form 941 (Rev. 3-2026) 17