IRS Form 941-X

What is IRS Form 941-X?

• IRS form 941-X is used to correct information that has been filed with the IRS on the 941 form. Usecase: The amount filed for line 1, number of employees, was filed incorrectly on the 941 form. This form will be used to correct the number of employees reported.

• For more, visit www.irs.gov

941-X Deadline and Important Dates

Generally, you may correct overreported taxes on a previously filed Form 941 if you 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, whichever is later. You may correct underreported taxes on a previously filed Form 941 if you file Form 941-X within 3 years of the date the Form 941 was filed. Each of these time frames are called a “period of limitations.” For purposes of the period of limitations, Forms 941 for a calendar year are considered filed on April 15 of the succeeding year if filed before that date.

The dates shown in the table below apply only to corrections of underreported amounts. If a due date falls on a Saturday, Sunday, or legal holiday, you may file Form 941-X on the following business day.