Form 941, Employer's Quarterly Federal Tax Return
Federal law requires employers to withhold taxes from employees' paychecks. Each time wages are paid, employers must withhold — or take out of employees' paychecks — certain amounts for federal income tax, social security tax, and Medicare tax. Under the withholding system, taxes withheld from employees are credited to employees in payment of their tax liabilities.
Federal law also requires employers to pay any liability for the employer's portion of social security and Medicare taxes. This portion of social security and Medicare taxes is not withheld from employees.
Employers who withhold income taxes from wages or who must pay social security or Medicare tax, use Form 941 to report those taxes.
Current Products
Recent Developments
Change of Hours for Most IRS Toll-free Numbers Listed in Certain Tax Form Instructions and Publications -- 26-JAN-2012
Payroll Tax Cut Extended to the End of 2012 -- 23-FEB-2012
Other Items You May Find Useful:
Publication 15, (Circular E), Employer's Tax Guide
Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors
Instructions for Schedule B (Form 941) (HTML)Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
Instructions for Schedule D (Form 941) (HTML)Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers
Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Comment on Form 941
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