Correcting Employment Taxes |
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New processes have been established in 2009 to correct employment tax errors. Employers should now use the new corresponding “X” forms listed below to correct employment tax errors as soon as they are discovered. For example, use the new Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund, to correct errors on a previously filed Form 941.
For overpayments: Employers correcting an overpayment must use the corresponding “X” form. Employers can choose to either make an adjustment or claim a refund on the form.
For underpayments: Employers correcting an underpayment must use the corresponding “X” form. Amounts owed must be paid by the receipt of the return. Payments can be made using EFTPS, by sending a check, or by credit card (for most “X” forms).
94X Series Adjusted Tax Forms
Return previously filed
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Corresponding 94X series form
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Form 941, Employer’s Quarterly Federal Tax Return (PDF)
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Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund (PDF), Instructions (PDF)
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Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees (PDF)
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Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund (PDF), Instructions (PDF)
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Form 944, Employer’s Annual Federal Tax Return (PDF)
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Form 944-X, Adjusted Employer’s Annual Federal Tax Return or Claim for Refund (PDF), Instructions (PDF)
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Form 945, Annual Return of Withheld Federal Income Tax (PDF)
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Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund (PDF), Instructions (PDF)
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Form CT-1, Employer’s Annual Railroad Retirement Tax Return (PDF)
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Form CT-1X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund (PDF), Instructions (PDF)
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References/Related Topics
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Tax Topic 752 explains where, when and how to file and correct Forms W-2 & W-3.
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- Adjusting Employment Taxes: Correcting Employment Taxes in 2009, Update (Video) (Transcript)
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Page Last Reviewed or Updated: April 24, 2009