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2022 941-X Form

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What is Form 941-X?

  • Form 941-X (Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund Form) is used to correct any errors on Form 941. If you find an error on a previously filed Form 941, you must correct the error using Form 941-X.
  • Note: Be sure to file a separate Form 941-X for each tax period in which there was an error.
  • If you are filing for underreported taxes, you must make payments along the Form. When reporting overreported taxes, you can either claim a refund or abatement for your next return.

When is Form 941-X due?

  • There is no specific deadline for filing Form 941-X. You must file this form when you find any errors on your previously submitted Form 941, however, a time frame is applicable to report overreported and underreported taxes.
  • The IRS will call each of these time frames as “period of limitations.” For the purposes of the period of limitations, 941 Forms for a calendar year are considered filed on April 15 of the succeeding year if filed before that date.
  • For overreported taxes, you should file Form 941-X within 3 years of the date Form 941 was filed or 2 years from the date you paid the tax reported on Form 941.
  • For underreported taxes, you should file Form 941-X within 3 years of the date that Form 941 was filed.

How to complete Form 941-X using ExpressEfile?

  • Step 1: Choose Form 941-X

    • ExpressEfile allows you to generate Form 941-X for free. Simply choose "Form 941-X" and complete the required fields on the Form.
    • Enter basic details about your business
    • Choose the type of return (941 or 941-SS), quarter and the tax year that you are correcting for, along with the date you discovered an error on your Form.
    Choose Form 941-X
  • Step 2: Fill out your Form 941-X

    With ExpressEfile, you are allowed to enter Form information in each section of Form 941-X.

    Form has the process of Adjusted Employment Tax Return or claim in part 1 page and part 2 page of Form consists of Certifications.

    Fill out your Form 941-X

    Part 1 - Adjusted Employment Tax Return

    • If you have underreported amounts
    • If you have overreported amounts and would like to correct the errors
    • If you are correcting both the overreported and underreported amount on this form


    • If you have overreported amounts only and would like to use the claim process for a refund or abatement of the amount.
    Adjusted Employment Tax Return & Claim

    Part 2 - Certifications

    • Complete the certifications by checking the guidance :
    • If you are correcting underreported amount, just check “Line 3” and skip “Part 2” and complete “Part 3”
    • If you are correcting overreported amount, check “Line 3” and check all that apply on “Line 4” and
    • If you are claiming a refund or abatement for the overreported amount, check “Line 3” and check all that apply on “Line 5”

    Part 3 - Corrections

    • Enter the corrected amount and the previously reported amount. Our system will auto-calculate the difference.

    Explain your Corrections

    • If your correction includes both underreported and overreported amounts, please check “Line 22” and explain the amounts on Line 24.
    • If your correction has any reclassified workers check “Line 23” and provide an explanation on "Line 24".
    • Provide a detailed explanation on why you are making these corrections on "Line 24".

    Part 5 - E-sign

    • You are required to sign your Form 941-X to ensure the return has been reviewed and includes all of the required statements and Schedules. You can use ExpressEfile’s convenient e-sign feature to complete this step.
    • ExpressEfile allows you to attach Amended Schedule B (Form 941). Click “I will add Schedule B (Form 941),” add Schedule B information or select “I do not need Schedule B.”

    To know in detail click here

  • Step 3: Download Form 941-X

    • ExpressEfile allows you to download Form 941-X along with Schedule B for free. Download the Form and sign if you have not used our e-sign option under “Part 5.”
    • You can then print and postal mail it to the IRS on your own.
    Download Form 941-X

What is the penalty for underreporting taxes?

Typically, correcting an underreported amount will not subject you to penalties or interest if you follow these guidelines:

  • File on time
  • Pay the amount shown on Line 20 by the time you file the 941-X Form
  • Enter the date you discovered the error
  • Explain your corrections in detail

You will have to pay interest if:

  • The underreported taxes are related to an issue raised in an examination of a prior period
  • You knowingly underreported taxes
  • You received a notice and demand for payment
  • You received a Notice of Determination of Worker Classification

Note: If you receive a notice after you filed your 941-X Form, reply with an explanation.

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