Form 941, Employer’s Quarterly Federal Tax Return Instructions

Enter the total taxable wages and tips for this quarter that are subject to Additional Medicare Tax withholding (Column 1 amount before applying the 0.009 rate). Round to whole dollars.

Enter the two-digit cents portion of the taxable wages and tips subject to Additional Medicare Tax withholding (line 5d, Column 1). Complete this field only if you have amounts subject to Additional Medicare Tax withholding.

Enter the employer’s mailing street address. Include the building number, street name, and any apartment, suite, or room number as it appears in official records.

Enter the city or town name for the business address shown above. Fill in this field exactly as it appears in your mailing address.

Enter the two-letter U.S. Postal Service abbreviation for the state where your business address is located. Complete this field only if your address is within the United States. For a foreign address, leave it blank and instead fill in the country, province, and postal code fields below.

Enter the ZIP code for your business mailing address. Use the five-digit code, and if you have a ZIP+4, include the hyphen and the extra four digits (e.g., 12345-6789).

Enter the street address of your business (number and street, P.O. box, suite or apartment) exactly as shown on Form 941.

Enter your business name (or, if you’re a sole proprietor, your individual name) exactly as shown on your Form 941.

Enter the cents portion (two digits) of the current quarter’s adjustment for fractions of cents. If there is no fractional-dollar adjustment, enter 00.

Enter the dollar portion of the sick pay adjustment for the current quarter. Do not include cents (use the adjacent cents field). Complete this field only if you have a sick pay adjustment for this quarter; otherwise enter 0.

Enter the cents portion of the current quarter’s adjustment for sick pay. Use two digits (for example, if the adjustment is $123.45, enter 45).

Enter the total adjustments for unreported tips and group-term life insurance for this quarter. Provide the amount in U.S. dollars and cents (for example, 1234.56).

Enter the two-digit cents portion of your current quarter’s adjustments for tips and group-term life insurance. Complete this field only if you have entered an amount in the dollar box for line 9.

Enter the cents portion of your total deposits for this quarter (Line 13 on Form 941). Provide two digits for the amount after the decimal point (for example, enter 05 for five cents).

If the amount on line 12 exceeds the amount on line 13, enter the difference here in whole dollars. Do not include cents.

Enter the cents portion of your total taxable social security tips for this quarter on line 5b, column 1. Use two digits (for example, enter 05 for five cents).

Enter the cents portion of the tax on taxable social security tips (line 5b) by multiplying the column 1 amount by 0.124.

Enter the two-digit cents portion of the tax on taxable Social Security tips reported on line 5b, column 2 (taxable tips × 0.124). Use leading zeros (for example, enter ‘05’). If there is no cents portion, enter ‘00.’

Enter the total taxable Medicare wages and tips for this quarter as a whole-dollar amount in Column 1. Use the adjacent cents field for any cents; leave both fields blank if you have no taxable Medicare wages or tips.

Enter the cents portion of the total taxable Medicare wages and tips reported on line 5c, Column 1. Use two digits (e.g., enter 45 for $0.45); enter 00 if you have no cents.

Enter the whole-dollar amount of your qualified small business payroll tax credit for increasing research activities as calculated on Form 8974. Omit cents (round to the nearest dollar). If you are not claiming this credit, leave this field blank or enter 0.

Enter the cents portion of the qualified small business payroll tax credit (Form 8974) to apply for this quarter. Use two digits (enter 00 if no cents).

Enter the dollar portion of your line 13 total deposits for this quarter, including any overpayment applied from a prior quarter and overpayments applied from Form 941-X, 941-X (PR), or 944-X filed this quarter. Do not include cents (enter cents in the adjacent box).

Enter the total amount of wages subject to Social Security tax for all employees during the quarter, in dollars and cents.

Enter the two‐digit cents portion of your taxable Social Security wages for this quarter (line 5a, column 1).

Calculate by multiplying the taxable social security wages from line 5a by 0.124 (12.4%) and enter the result here in dollars and cents.

After you multiply your taxable Social Security wages by the 0.124 rate and enter the dollar amount in the box immediately to the left (line 5a), enter here the two-digit cents portion of that tax calculation.

Enter the total amount of social security tips that are subject to Social Security tax for the quarter in column 1, using dollars and cents.

Enter the total number of employees who received wages, tips, or other compensation for the pay period including the applicable date for this quarter (Mar. 12 for Q1, June 12 for Q2, Sept. 12 for Q3, or Dec. 12 for Q4).

Enter the first two digits of your nine-digit Employer Identification Number (EIN) as assigned by the IRS. Complete this along with the remaining EIN fields to record your full EIN.

After you enter the first two-digit prefix in the preceding field, enter the remaining seven numeric digits of your nine-digit EIN in this field.

Enter the first two digits of your nine-digit Employer Identification Number (EIN) as assigned by the IRS. If you haven’t received an EIN by the Form 941 due date, enter “Applied For” and the date you applied in this field.

Enter the employer’s legal name exactly as shown on your EIN documents. Do not enter a trade name here; if you have one, use the Trade Name field below.

If your business operates under a trade name or “doing business as” name, enter that name here. Leave blank if you do not have a trade name.

Enter the full legal name of your business or organization exactly as it appears on your IRS records; do not enter any trade name or DBA name.

Enter the final seven digits of your nine-digit Employer Identification Number (EIN) as assigned by the IRS. Do not include any hyphens or spaces.

Enter the seven-digit portion of your nine-digit EIN as assigned by the IRS (the numbers following the first two digits). Include any leading zeros, and do not enter dashes or spaces.

Enter the seven-digit portion of your nine-digit EIN that follows the initial two-digit prefix and hyphen. If you haven’t received an EIN by the due date of Form 941, enter “Applied For” and the date you applied for the EIN in this field.

Enter your business name exactly as shown on Form 941. If you’re a sole proprietor, enter your individual name.

Check this box if you do not want to allow an employee, paid tax preparer, or other person to discuss this return with the IRS.

Enter the full name of the person signing this return, printed clearly exactly as it should appear on the form. Complete this field when signing Part 5.

Enter the official title of the person signing this return (for example, President, Owner, or Partner).

Enter the best telephone number, including area code, where you can be reached during normal business hours.

Check this box if the paid preparer of the return is self-employed.

Check this box if none of the wages, tips, or other compensation paid during the quarter are subject to social security or Medicare tax so you can skip directly to entering totals on the next line.

Enter the dollar portion of your payment. Do not include the dollar sign or commas. Enter cents in the adjacent cents field.

Enter the cents portion of the payment you are submitting with Form 941. If your payment has no cents, enter 00.

If your employer’s address is outside the United States, enter the full name of the foreign country.

If you entered a foreign country above, provide the province, county, region, or similar jurisdiction for your foreign address. Leave this field blank if your address is in the United States.

Enter the postal code (or equivalent) for the foreign address you provided in the “Foreign country name” and “Foreign province/county” fields. Complete this field only if your business address is outside the United States.

After you complete lines 5a through 5d, add the amounts in Column 2 and enter the total here in dollars and cents (no dollar sign or commas).

Enter the cents portion of your total Social Security and Medicare taxes as calculated on line 5e (Column 2). For example, if the total is $1,234.56, enter 56 (do not include symbols).

Check this box if your business has closed or you have stopped paying wages during the quarter; then enter the final date you paid wages and attach a statement to your return.

Check this box when your total deposits for the quarter exceed your total taxes (line 13 is more than line 12) and you want the overpayment applied to your next return instead of requesting a refund.

Check this box when your deposits for the quarter exceed your total tax liability and you want the overpayment returned as a refund rather than applied to your next return.

Check this box if your line 12 tax liability is under $2,500 (or was under $2,500 in the prior quarter) and you did not incur a $100,000 next-day deposit obligation for the current quarter.

Check this box if you deposited your federal employment tax liabilities on a monthly schedule for every month of the quarter.

Enter the two-digit cents portion of the balance due amount on line 14 (the difference when line 12 exceeds line 13). If there are no cents, enter 00.

Enter the difference between line 13 (total deposits for this quarter) and line 12 (total taxes after adjustments and nonrefundable credits). Complete this field only if line 13 exceeds line 12.

Enter the cents portion of your overpayment on line 15 after you’ve entered the dollar amount in the preceding box. Complete this field only if line 13 exceeds line 12.

If your business has closed or you’ve stopped paying wages, enter the date (MM/DD/YYYY) you paid your final wages.

If you checked “Yes” in Part 4, enter the full name and a daytime telephone number of the person (employee, paid preparer, or other) whom you authorize to discuss this return with the IRS.

Enter the designee’s telephone number (including area code) for the person you authorized to discuss this return with the IRS. Fill in this field only if you checked “Yes” and provided the designee’s name.

If you checked “Yes” in Part 4, enter the 5-digit numeric personal identification number (PIN) you choose for your designee to use when speaking with the IRS about this return.

Enter the total federal tax liability for the first month of the quarter in whole dollars (do not include cents). Fill this field if you were a monthly schedule depositor for the entire quarter.

Enter the cents portion of your federal tax liability for the first month of this quarter (two digits). Complete this field only if you were a monthly schedule depositor for the entire quarter.

If your business has closed or you stopped paying wages, enter the date you paid your last wages using the MM/DD/YYYY format.

Enter your IRS-issued Preparer Tax Identification Number exactly as assigned to you. Complete this field only if you are the paid preparer (including self-employed) signing this return.

Enter the name of the firm preparing this return. If you are self-employed, enter your own name in this field.

Enter the nine-digit Employer Identification Number (EIN) assigned to the paid preparer’s firm (or your own if self-employed). Format it as two digits, a hyphen, then seven digits (XX-XXXXXXX).

Enter the paid preparer’s street address, including building number and street name, and any apartment, suite, or room number if applicable.

Enter the paid preparer’s daytime telephone number, including area code, in this field. Complete only if a paid preparer fills out this return.

Enter the city name for the paid preparer’s address (or your city if you’re self-employed), matching the address entered on this form.

If you are a paid preparer completing the “Paid Preparer Use Only” section, enter the two-letter U.S. postal abbreviation for the state in which the preparer’s address is located.

Enter the five-digit ZIP code for the paid preparer’s mailing address in the “Paid Preparer Use Only” section when completing this part of the form.

Check this box when filing Form 941 to report payroll taxes for the quarter covering July, August, and September.

Check this box when filing Form 941 for the fourth quarter of the year, covering October through December.

If you were a monthly schedule depositor for the entire quarter, enter your federal tax liability for the second month of this quarter in whole dollars. Do not include cents here; use the cents field immediately to the right.

If you are a monthly schedule depositor for the quarter, enter the two-digit cents portion of your tax liability for the second month here.

Enter the total tax liability for the third month of the quarter as a whole-dollar amount (do not include cents; enter cents in the adjacent field).

Enter the cents portion of your federal tax liability for the third month of the quarter. Complete this field only if you were a monthly schedule depositor for the entire quarter.

If you are a monthly schedule depositor for the quarter, enter the total tax liability for the quarter in whole dollars by adding the liabilities from Month 1, Month 2, and Month 3. Do not enter cents here—use the adjacent cents field. The amount must equal line 12.

Enter the cents portion (two digits) of your total tax liability for the quarter. Together with the dollar amount entered to the left, it must equal the total liability reported on line 12.

Enter the Medicare tax on your taxable Medicare wages & tips. Multiply the amount in line 5c, column 1 by 0.029 (2.9%) and enter the result here, rounded to the nearest cent.

Enter the cents portion of the tax on taxable Medicare wages and tips (line 5c, column 2), calculated by multiplying the amount in column 1 by 0.029.

Check this box when filing the return for the quarter covering January through March of 2025.

Check this box to indicate the return is for the second quarter of 2025, covering April, May, and June.

Check this box if you deposited your federal payroll tax liabilities on a semiweekly schedule at any time during the quarter.

Check this box if your business operates on a seasonal basis and you are not required to file Form 941 for every quarter of the year.

Check this box if you want to authorize a third-party designee (such as an employee or paid preparer) to discuss your return with the IRS.

After you complete lines 6, 7, 8, and 9, enter the combined total amount here, including dollars and cents.

Enter the two-digit cents portion of your total taxes after adjustments (combine lines 6 through 9) for line 10.

Enter the dollar amount of your total taxes after adjustments and nonrefundable credits by subtracting line 11 from line 10. Fill this box with the result in whole dollars.

Enter only the cents portion of your total taxes after adjustments and nonrefundable credits (line 12). This is the difference between line 10 and line 11 – record cents here.

Check this box when filing the return for the first quarter tax period of the year.

Check this box to indicate that you are filing Form 941 for the second quarter of the calendar year.

Check this box when you are submitting this voucher and payment for your employer’s third quarter payroll tax return (the July through September period).

Select this option if you are filing the return for the fourth quarter of the year (October through December).

Enter the total federal income tax withheld from wages, tips, and other compensation for this quarter, in dollars and cents. If no federal income tax was withheld, enter 0.00.

Enter the two-digit cents portion of the total federal income tax withheld from wages, tips, and other compensation for this quarter (line 3). For example, if you withheld $1,234.56, enter 56 in this box.

When you have taxable wages and tips subject to Additional Medicare Tax (the amount entered in the first box of line 5d), multiply that figure by 0.009 (0.9%) and enter the resulting tax due in whole dollars in this box.

Enter the tax on wages and tips subject to Additional Medicare Tax withholding. Calculate by multiplying the amount in line 5d Column 1 by 0.009 and enter the result here, including dollars and cents.

Enter the dollar amount of tax due on unreported tips under IRS Section 3121(q). If you received a Section 3121(q) Notice and Demand, report the amount here; enter cents in the adjacent box to the right.

Enter the whole-dollar amount of Medicare tax on the taxable Medicare wages and tips reported in line 5c, column 1. Calculate by multiplying that amount by 0.029 and rounding to the nearest dollar (omit cents; use the adjacent cents box if needed).

Enter, in whole dollars, the sum of lines 3, 5e, and 5f for this quarter’s total taxes before adjustments.

Enter the cents portion (two digits) of your total taxes before adjustments (the sum of lines 3, 5e, and 5f).

Enter the whole-dollar amount of the current quarter’s fractions-of-cents adjustment. Use the adjacent box for cents. Leave blank or enter 0 if no adjustment applies.

Enter the total amount of wages, tips, and other compensation paid to employees during the quarter. Report the dollar portion in the large box and the cents in the small box to the right.

In the larger box for line 3, enter the total federal income tax withheld from wages, tips, and other compensation for this quarter in whole dollars. Do not include cents here (use the separate cents box).