Form 941
Form 941 (Employer’s Quarterly Federal Tax Return) reports wages paid, federal income tax withheld, and both shares of Social Security and Medicare tax.
- FORM
- IRS Form 941, Employer’s Quarterly Federal Tax Return
- WHO FILES
- Employers paying wages subject to withholding or FICA
- NO FORM?
- Form 944 on IRS notice; seasonal quarters without wages
- WATCH FOR
- Unpaid trust fund taxes: 100% penalty on responsible persons
Next due dates
- Form 941 for Q3 due
- Form 941 for Q4 due
- Form 941 for Q1 due
- Form 941 for Q2 due
Moved to the next business day when the date falls on a weekend or bank holiday. See the full compliance calendar
You file it each quarter when you pay wages subject to federal income tax withholding or Social Security and Medicare tax. The return reconciles the quarter’s total tax liability against the deposits you already made. Form 944 (Employer’s Annual Federal Tax Return) replaces it only after the IRS notifies you in writing. You correct a filed return on Form 941-X, the Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund. Each Form 941-X covers one quarter.
What goes on Form 941?
Form 941 also reconciles the quarter’s tax liability against the deposits already made. Line 12 must match the liability on line 16 or Schedule B; misreporting it can bring an averaged failure-to-deposit penalty. You file only once for each quarter, so an e-filed return is never also filed on paper.
- Wages you paid and tips employees reported to you
- Federal income tax you withheld
- Your share and the employee’s share of Social Security and Medicare tax
- Additional Medicare Tax withheld from employees
- Adjustments for fractions of cents, sick pay, tips, and group-term life insurance
- Federal unemployment tax, which goes on Form 940
- Backup withholding, and tax withheld from pensions, annuities, or gambling winnings (Form 945)
- Wages for agricultural labor, reported on Form 943
- Household employee wages, usually reported on Schedule H (Form 1040)
- Corrections to a filed quarter, which go on Form 941-X
When is Form 941 due?
Form 941 is due by the last day of the month after the quarter ends. With the quarter’s tax deposited on time and in full, you may file by the 10th day of the second month. A due date on a Saturday, Sunday, or legal holiday moves to the next business day.
| QUARTER | MONTHS COVERED | DUE | DUE WITH TIMELY FULL DEPOSITS |
|---|---|---|---|
| 1 | January-March | April 30 | May 10 |
| 2 | April-June | July 31 | August 10 |
| 3 | July-September | October 31 | November 10 |
| 4 | October-December | January 31 | February 10 |
How do deposits fit in?
Form 941 reports the tax, and your deposits pay it during the quarter. Your deposit schedule depends on the tax you reported in the lookback period, not on how often you pay employees. For 2026, lookback tax of $50,000 or less makes you a monthly depositor; more makes you semiweekly. Tax under $2,500 for the quarter, or for the prior quarter, can generally be paid with a timely return.
What is Form 943, the farm version of Form 941?
Form 943 (Employer’s Annual Federal Tax Return for Agricultural Employees) reports taxes on farmworker wages. You file it yearly from the first year you pay $2,500 or more for farmwork, or pay one farmworker $150 or more in cash wages in a year. Those wages never go on Form 941. With nonfarm employees too, you file Form 941 or 944 for them and deposit separately. Form 943 is due January 31, or February 10 with timely full deposits; a weekend or legal holiday moves it to the next business day.
Frequently asked
- About Form 941, Employer’s Quarterly Federal Tax Return
- Instructions for Form 941 (03/2026)
- Publication 15 (2026), (Circular E), Employer’s Tax Guide
- 26 CFR §31.6011(a)-1, Returns under Federal Insurance Contributions Act
General information, not legal or tax advice. Apply current federal and state rules with qualified guidance.