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Internal Revenue Service (IRS) · United States (federal)

Form 941: Employer's Quarterly Federal Tax Return

Current revision: Rev. March 2026 (checked on irs.gov, Oct 15, 2026)

Fill in IRS Form 941 (Rev. March 2026) for quarterly payroll taxes. Part-by-part help, quarter due dates, signing rules and where to mail it.

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Form

941

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. March 2026

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 941 is for

Form 941 is the quarterly return employers file to report wages paid, federal income tax withheld, and both the employer and employee shares of Social Security and Medicare taxes. Most employers file it four times a year, even for a quarter with no wages, unless they were told to file Form 944 annually. It can be e-filed or mailed.

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Who files it

  • Businesses with employees on payroll
  • Nonprofits and other organizations with employees on payroll
  • Employers that stopped paying wages but haven't filed a final return
  • Payroll providers and accountants filing for clients

What you need

  • EIN, legal name and trade name as registered with the IRS
  • Number of employees and wages, tips and other compensation for the quarter
  • Federal income tax withheld
  • Wages and tips subject to Social Security and Medicare tax
  • Federal tax deposits made for the quarter
  • Your deposit schedule (monthly or semiweekly) and liability by month or Schedule B

Line by line

How to fill out Form 941

  1. 1

    Header

    Enter your EIN, name exactly as on your EIN application, and address. Check the quarter you are reporting.

  2. 2

    Part 1 — Lines 1–3

    Report the number of employees paid, total wages, tips and other compensation, and federal income tax withheld.

  3. 3

    Part 1 — Lines 5a–5e

    Enter taxable Social Security wages and tips and Medicare wages in column 1; multiply by the printed rates to fill column 2.

  4. 4

    Part 1 — Adjustments and total

    Enter adjustments for fractions of cents, sick pay and tips/group-term life, then total taxes after adjustments, deposits and any balance due or overpayment.

  5. 5

    Part 2 — Deposit schedule

    Check whether you had less than $2,500 of liability, were a monthly depositor (enter each month's liability), or were a semiweekly depositor (attach Schedule B).

  6. 6

    Parts 3–4

    Tell the IRS if your business closed or is seasonal, and name a third-party designee if you want someone else to discuss the return.

  7. 7

    Part 5 — Sign

    An owner, officer or authorized agent signs and dates the return and adds a phone number. A paid preparer completes the preparer section.

Where to send it

File by the last day of the month after the quarter ends: April 30, July 31, October 31 and January 31 (the next business day if that falls on a weekend — the July–September 2026 return is due November 2, 2026). E-filing is available through tax software or a payroll provider. If you mail it, the address depends on your state and whether you include a payment: https://www.irs.gov/filing/where-to-file-your-taxes-for-form-941.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 941: questions people ask

Do I file if I paid no wages this quarter?

Yes, generally. Once you file Form 941, you must file each quarter even with nothing to report, unless you filed a final return, are a seasonal employer, or were told to file Form 944.

Can I sign Form 941 electronically?

The instructions allow corporate officers or authorized agents to sign by rubber stamp, mechanical device or computer software program. E-filed returns are signed using the method your software or provider supports.

Can I pay the balance with the return?

Only small balances (generally under $2,500 for the quarter) or certain deposit shortfalls. Otherwise deposits must be made by electronic funds transfer, such as through EFTPS.

What's the difference between 941 and 940?

Form 941 is quarterly and covers income tax withholding, Social Security and Medicare. Form 940 is annual and covers federal unemployment (FUTA) tax.

Which mistakes cause notices?

A name or EIN that doesn't match IRS records, totals in Part 2 that don't equal line 12, and missing Schedule B for semiweekly depositors.