Employment Taxes

Form 941: Employer's Quarterly Federal Tax Return

Used by employers to report income taxes, Social Security tax, and Medicare tax withheld from employee wages, as well as the employer's share of Social Security and Medicare tax.

Download Form 941 PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Employers who pay wages subject to federal income tax withholding, Social Security, or Medicare taxes (unless filing Form 944).

Key Fields

  • Number of employees
  • Wages/tips subject to taxes
  • Federal income tax withheld
  • Social Security tax
  • Medicare tax
  • Total deposits

Filing Deadlines

Due Date

Last day of month following quarter end (April 30, July 31, October 31, January 31)

Late Filing Penalty

Failure-to-file penalty of 5% per month (up to 25%); failure-to-deposit penalties of 2% to 15% depending on lateness.

Related Forms

Form 940

Employer's Annual Federal Unemployment (FUTA) Tax Return

Form 944

Employer's Annual Federal Tax Return

Form 943

Employer's Annual Federal Tax Return for Agricultural Employees

W-2

Wage and Tax Statement

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