Employment Taxes

Form 941-X: Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund

Used to correct errors on a previously filed Form 941, either to adjust the tax or to file a claim for refund of overpaid employment taxes.

Download Form 941-X PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Employers who need to correct errors on a previously filed Form 941 quarterly return.

Key Fields

  • Quarter being corrected
  • Previously reported amounts
  • Corrected amounts
  • Difference
  • Type of correction (adjustment or claim)

Filing Deadlines

Due Date

Within 3 years of the date Form 941 was filed or 2 years from the date the tax was paid

Late Filing Penalty

No penalty for filing the correction; however, interest may apply on underpayments.

Related Forms

Form 941

Employer's Quarterly Federal Tax Return

Form 940

Employer's Annual Federal Unemployment (FUTA) Tax Return

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