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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.

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Errors Corrected By Filing Form 941-X


Underreported Amounts

Underreported amounts ONLY

Overreported Amounts

Overreported amounts ONLY

BOTH underreported and overreported amounts

Both underreported and overreported amounts

Deadline to File Form 941-X


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.

Are there any penalties 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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