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Employer's Quarterly Federal Tax Return Go to topics
Reconciles the withheld income tax and social security taxes paid with the monthly the EFTPS online system. Any balance due is paid using EFTPS one month after quarter-end.
 
Forms to use  IRS 941 Quarterly Return for Federal Employment Taxes
 
How often   Quarterly reporting requirement
 
How to complete IRS 941 
Line  What to enter
1Number of employees you employed on March 12
2Total wages paid in that quarter. On this form, the IRS is concerned with paydates, not when the wages were earned.
3Federal income tax withheld during that quarter
4-5Adjustments for prior quarters, if any.
6aWages subject to social security multiplied by .062. This is all wages unless an employee has reached the $118,500 cap or is exempt from social security.
6bReported tips subject to social security multiplied by .062. This is all wages unless an employee has reached the $118,500 cap or is exempt from social security.
7All wages and tips multipled by .029, unless the person is exempt from Medicare.
8Add lines 6a, 6b, and 7.
9-11Adjustments for prior quarters, if any.
12-13If you paid advance earned income to low income employees, enter the amount on line 15 and subtract it from line 14.
14-15Total deposits you made with EFTPS system and the balance due.
17Monthly depositors and new employers only: The IRS wants you to divide the total taxes (line 13) and show when these became due. So, take all your pay dates and find the appropriate box. For example, a January 15th paydate would be box D. Put the total taxes (federal income tax, social security and medicare less adjustments) that you owe from that paydate.
Sch. BIf you are required to deposit taxes semi-weekly or on a next-day basis, don't complete the bottom of IRS 941. Instead, do the same process using Schedule B.
 
Due date   One month after calendar quarter-end: April 30, July 31, October 31, January 31
 
How to file   You can either mail the form or file it electronically through a private service.
 
To pay  
  • Pay electronically
  • Pay via credit card (with a service fee). There are two approved providers:
    • Link2Gov Corporation at (888) 729-1040. For questions call (888) 658-5465 or visit www.pay1040.com
    • Official Payments Corporation at (800) 272-9829. For questions call (877) 754-4413 or visit www.officialpayments.com.
  • Mail your check with Form 941.
 
Questions?  Call the IRS information hotline (800) 829-4933. For forms, call (800) 829-3676 or obtain them online at http://apps.irs.gov/app/picklist/list/formsPublications.html.