It is used by employers to correct errors on previously filed Forms 941, including adjustments to wages, taxes withheld and credits.
The form has five pages, but you only need to complete the sections that apply to the corrections you are making and sign page 5.
Yes. Employers can adjust Additional Medicare Tax as well as Social Security and income tax withholding amounts using Form 941-X.
You may request either a refund of overpaid taxes or an adjustment to your tax liability—select the appropriate option in Part 1.
Generally you must file within three years of when the original Form 941 was filed or two years from the date the tax was paid, whichever is later.
Yes. A separate Form 941-X is required for each quarter you are correcting.
Use column 3 of Part 3 to report the corrected amount and column 4 to show the difference from what was originally reported.
Yes. You must file Form 941-X whenever you discover an error, even if the corrections don’t change your tax liability.
