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Formulaire 941 Instructions

Instructions pour le formulaire 941, QUARTIEREMENT Déclaration fiscale fédérale

Rév. mars 2024

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  • Formulaire 941 - Trimestriel de l'employeur Déclaration fiscale fédérale
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 941  
Employer's QUARTERLY Federal Tax Return  
(Rev. March 2024)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Contents  
3131, 3132, and 3133 of the Internal Revenue Code, as  
enacted under the American Rescue Plan Act of 2021 (the  
ARP), for leave taken after March 31, 2021, and before  
October 1, 2021, have expired. However, employers that  
pay qualified sick and family leave wages in 2024 for leave  
taken after March 31, 2020, and before October 1, 2021,  
are eligible to claim a credit for qualified sick and family  
leave wages in 2024. Effective for tax periods beginning  
after December 31, 2023, the lines used to claim the  
credit for qualified sick and family leave wages have been  
removed from Form 941 because it would be extremely  
rare for an employer to pay wages in 2024 for qualified  
sick and family leave taken after March 31, 2020, and  
before October 1, 2021. Instead, if you're eligible to claim  
the credit for qualified sick and family leave wages  
because you paid the wages in 2024 for an earlier  
Page  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
General Instructions: . . . . . . . . . . . . . . . . . . . . . . . . . 4  
Purpose of Form 941 . . . . . . . . . . . . . . . . . . . . . 4  
Who Must File Form 941? . . . . . . . . . . . . . . . . . . 4  
When Must You File? . . . . . . . . . . . . . . . . . . . . . 5  
How Should You Complete Form 941? . . . . . . . . . 6  
Where Should You File? . . . . . . . . . . . . . . . . . . . 7  
Depositing Your Taxes . . . . . . . . . . . . . . . . . . . . . 7  
What About Penalties and Interest? . . . . . . . . . . . 8  
Adjustment of Tax on Tips . . . . . . . . . . . . . . . . . . 8  
Specific Instructions: . . . . . . . . . . . . . . . . . . . . . . . . . 8  
applicable leave period, file Form 941-X, Adjusted  
Employer's QUARTERLY Federal Tax Return or Claim for  
Refund, after filing Form 941, to claim the credit for  
qualified sick and family leave wages paid in 2024. Filing a  
Form 941-X before filing a Form 941 for the quarter may  
result in errors or delays in processing your Form 941-X.  
Part 1: Answer These Questions for This  
Quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Part 2: Tell Us About Your Deposit Schedule  
and Tax Liability for This Quarter . . . . . . . . . . 12  
Part 3: Tell Us About Your Business . . . . . . . . . . 13  
Part 4: May We Speak With Your Third-Party  
Designee? . . . . . . . . . . . . . . . . . . . . . . . . . . 13  
Reminders  
Part 5: Sign Here (Approved Roles) . . . . . . . . . . 14  
How To Get Forms, Instructions, and Publications . . . 14  
Use the March 2024 revision of Form 941 to report  
taxes for the first quarter of 2024; don't use an  
!
CAUTION  
earlier revision to report taxes for 2024. At this  
Future Developments  
For the latest information about developments related to  
Form 941 and its instructions, such as legislation enacted  
after they were published, go to IRS.gov/Form941.  
time, the IRS expects the March 2024 revision of Form  
941 and these instructions to also be used for the second,  
third, and fourth quarters of 2024. If changes in law require  
additional changes to Form 941, the form and/or these  
instructions may be revised. Prior revisions of Form 941  
are available at IRS.gov/Form941 (select the link for “All  
Form 941 Revisions” under “Other Items You May Find  
Useful”).  
What's New  
Social security and Medicare taxes for 2024. The  
social security tax rate is 6.2% each for the employee and  
employer. The social security wage base limit is $168,600.  
The Medicare tax rate is 1.45% each for the employee  
and employer, unchanged from 2023. There is no wage  
base limit for Medicare tax.  
Social security and Medicare taxes apply to the wages  
of household workers you pay $2,700 or more in cash  
wages in 2024. Social security and Medicare taxes apply  
to election workers who are paid $2,300 or more in cash  
or an equivalent form of compensation in 2024.  
Unless otherwise noted, references throughout  
these instructions to Form W-2 include Forms  
W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/  
TIP  
W-2PR; references to Form W-2c include Form  
499R-2c/W-2cPR; references to Form W-3 include Form  
W-3SS and Form W-3 (PR); and references to Form W-3c  
include Form W-3C (PR).  
Qualified small business payroll tax credit for in-  
creasing research activities. For tax years beginning  
before January 1, 2023, a qualified small business may  
elect to claim up to $250,000 of its credit for increasing  
research activities as a payroll tax credit. The Inflation  
Reduction Act of 2022 (the IRA) increases the election  
amount to $500,000 for tax years beginning after  
The COVID-19 related credit for qualified sick and  
family leave wages is limited to leave taken after  
March 31, 2020, and before October 1, 2021, and may  
no longer be claimed on Form 941. Generally, the  
credit for qualified sick and family leave wages, as  
enacted under the Families First Coronavirus Response  
Act (FFCRA) and amended and extended by the  
December 31, 2022. The payroll tax credit election must  
be made on or before the due date of the originally filed  
income tax return (including extensions). The portion of  
the credit used against payroll taxes is allowed in the first  
calendar quarter beginning after the date that the qualified  
COVID-related Tax Relief Act of 2020, for leave taken after  
March 31, 2020, and before April 1, 2021, and the credit  
for qualified sick and family leave wages under sections  
Jan 11, 2024  
Cat. No. 14625L  
 
small business filed its income tax return. The election  
and determination of the credit amount that will be used  
against the employer’s payroll taxes are made on Form  
6765, Credit for Increasing Research Activities. The  
amount from Form 6765, line 44, must then be reported  
on Form 8974, Qualified Small Business Payroll Tax Credit  
for Increasing Research Activities.  
2024 withholding tables. The federal income tax  
withholding tables are included in Pub. 15-T, Federal  
Income Tax Withholding Methods.  
Certification program for professional employer or-  
ganizations (PEOs). The Stephen Beck, Jr., ABLE Act  
of 2014 required the IRS to establish a voluntary  
certification program for PEOs. PEOs handle various  
payroll administration and tax reporting responsibilities for  
their business clients and are typically paid a fee based on  
payroll costs. To become and remain certified under the  
certification program, certified professional employer  
organizations (CPEOs) must meet various requirements  
described in sections 3511 and 7705 and related  
published guidance. Certification as a CPEO may affect  
the employment tax liabilities of both the CPEO and its  
customers. A CPEO is generally treated for employment  
tax purposes as the employer of any individual who  
performs services for a customer of the CPEO and is  
covered by a contract described in section 7705(e)(2)  
between the CPEO and the customer (CPEO contract),  
but only for wages and other compensation paid to the  
individual by the CPEO. To become a CPEO, the  
organization must apply through the IRS Online  
Starting in the first quarter of 2023, the payroll tax credit  
is first used to reduce the employer share of social  
security tax up to $250,000 per quarter and any remaining  
credit reduces the employer share of Medicare tax for the  
quarter. Any remaining credit, after reducing the employer  
share of social security tax and the employer share of  
Medicare tax, is then carried forward to the next quarter.  
Form 8974 is used to determine the amount of the credit  
that can be used in the current quarter. The amount from  
Form 8974, line 12 or, if applicable, line 17, is reported on  
line 11. For more information about the payroll tax credit,  
Forms 941-SS and 941-PR discontinued after 2023.  
Form 941-SS, Employer’s QUARTERLY Federal Tax  
Return—American Samoa, Guam, the Commonwealth of  
the Northern Mariana Islands, and the U.S. Virgin Islands;  
and Form 941-PR, Planilla para la Declaración Federal  
TRIMESTRAL del Patrono, were discontinued after the  
fourth quarter of 2023. Instead, employers in the U.S.  
territories file Form 941 or, if you prefer your form and  
instructions in Spanish, you can file new Form 941 (sp).  
Pubs. 51, 80, and 179 discontinued after 2023. Pub.  
51, Agricultural Employer’s Tax Guide; Pub. 80, Federal  
Tax Guide for Employers in the U.S. Virgin Islands, Guam,  
American Samoa, and the Commonwealth of the Northern  
Mariana Islands; and Pub. 179, Guía Contributiva Federal  
para Patronos Puertorriqueños, were discontinued for tax  
years beginning after December 31, 2023. Instead,  
information specific to agricultural employers and  
employers in the U.S. territories will be included in Pub.  
15, Employer's Tax Guide. For tax year 2024, there is a  
new Pub. 15 (sp) that is a Spanish-language version of  
Pub. 15.  
Forms in Spanish. Many forms and instructions  
discussed in these instructions have Spanish-language  
versions available for employers and employees. Some  
examples include Form 941 (sp), Form 944 (sp), Form  
SS-4 (sp), Form W-4 (sp), and Form W-9 (sp). Although  
these instructions don't reference Spanish-language  
forms and instructions in each instance that one is  
available, you can see Pub. 15 (sp) and go to IRS.gov to  
determine if a Spanish-language version is available.  
Payroll tax credit for certain tax-exempt organiza-  
tions affected by qualified disasters. Section 303(d) of  
the Taxpayer Certainty and Disaster Tax Relief Act of 2020  
allows for a payroll tax credit for certain tax-exempt  
organizations affected by certain qualified disasters not  
related to COVID-19. This credit is claimed on Form  
5884-D (not on Form 941). Form 5884-D is filed after the  
Form 941 for the quarter for which the credit is being  
claimed has been filed. For more information about this  
credit, go to IRS.gov/Form5884D.  
Registration System. For more information or to apply to  
become a CPEO, go to IRS.gov/CPEO.  
CPEOs must generally file Form 941 and Schedule R  
(Form 941), Allocation Schedule for Aggregate Form 941  
Filers, electronically. For more information about a CPEO’s  
requirement to file electronically, see Rev. Proc. 2023-18,  
2023-13 I.R.B. 605, available at IRS.gov/irb/  
Outsourcing payroll duties. Generally, as an employer,  
you're responsible to ensure that tax returns are filed and  
deposits and payments are made, even if you contract  
with a third party to perform these acts. You remain  
responsible if the third party fails to perform any required  
action. Before you choose to outsource any of your payroll  
and related tax duties (that is, withholding, reporting, and  
paying over social security, Medicare, FUTA, and income  
taxes) to a third-party payer, such as a payroll service  
provider or reporting agent, go to IRS.gov/  
OutsourcingPayrollDuties for helpful information on this  
topic. If a CPEO pays wages and other compensation to  
an individual performing services for you, and the services  
are covered by a CPEO contract, then the CPEO is  
generally treated for employment tax purposes as the  
employer, but only for wages and other compensation  
paid to the individual by the CPEO. However, with respect  
to certain employees covered by a CPEO contract, you  
may also be treated as an employer of the employees  
and, consequently, may also be liable for federal  
employment taxes imposed on wages and other  
compensation paid by the CPEO to such employees. For  
more information on the different types of third-party payer  
arrangements, see section 16 of Pub. 15.  
Aggregate Form 941 filers. Approved section 3504  
agents and CPEOs must complete and file Schedule R  
(Form 941) when filing an aggregate Form 941. Aggregate  
Forms 941 are filed by agents approved by the IRS under  
section 3504. To request approval to act as an agent for  
an employer, the agent files Form 2678 with the IRS  
2
Instructions for Form 941 (Rev. 3-2024)  
unless you're a state or local government agency acting  
as an agent under the special procedures provided in Rev.  
Proc. 2013-39, 2013-52 I.R.B. 830, available at  
To contact EFTPS using Telecommunications Relay  
Services (TRS) for people who are deaf, hard of hearing,  
or have a speech disability, dial 711 and then provide the  
TRS assistant the 800-555-4477 number above or  
800-733-4829. Additional information about EFTPS is also  
available in Pub. 966.  
941 are also filed by CPEOs approved by the IRS under  
section 7705. To become a CPEO, the organization must  
apply through the IRS Online Registration System at  
IRS.gov/CPEO. CPEOs file Form 8973, Certified  
For an EFTPS deposit to be on time, you must  
submit the deposit by 8 p.m. Eastern time the day  
!
Professional Employer Organization/Customer Reporting  
Agreement, to notify the IRS that they started or ended a  
service contract with a customer. CPEOs must generally  
file Form 941 and Schedule R (Form 941) electronically.  
For more information about a CPEO’s requirement to file  
electronically, see Rev. Proc. 2023-18.  
Other third-party payers that file aggregate Forms 941,  
such as non-certified PEOs, must complete and file  
Schedule R (Form 941) if they have clients that are  
claiming the qualified small business payroll tax credit for  
increasing research activities.  
CAUTION  
before the date the deposit is due.  
Same-day wire payment option. If you fail to submit a  
deposit transaction on EFTPS by 8 p.m. Eastern time the  
day before the date a deposit is due, you can still make  
your deposit on time by using the Federal Tax Collection  
Service (FTCS) to make a same-day wire payment. To use  
the same-day wire payment method, you will need to  
make arrangements with your financial institution ahead of  
time. Please check with your financial institution regarding  
availability, deadlines, and costs. Your financial institution  
may charge you a fee for payments made this way. To  
learn more about the information you will need to give your  
financial institution to make a same-day wire payment, go  
Timeliness of federal tax deposits. If a deposit is  
required to be made on a day that isn't a business day, the  
deposit is considered timely if it is made by the close of  
the next business day. A business day is any day other  
than a Saturday, Sunday, or legal holiday. The term “legal  
holiday” for deposit purposes includes only those legal  
holidays in the District of Columbia. Legal holidays in the  
District of Columbia are provided in section 11 of Pub. 15.  
If both an employer and a section 3504 authorized  
agent (or CPEO or other third-party payer) paid  
wages to an employee during a quarter, both the  
TIP  
employer and the section 3504 authorized agent (or  
CPEO or other third-party payer, if applicable) should file  
Form 941 reporting the wages each entity paid to the  
employee during the applicable quarter and issue Forms  
W-2 reporting the wages each entity paid to the employee  
during the year.  
Work opportunity tax credit for qualified tax-exempt  
organizations hiring qualified veterans. Qualified  
tax-exempt organizations that hire eligible unemployed  
veterans may be able to claim the work opportunity tax  
credit against their payroll tax liability using Form 5884-C.  
For more information, go to IRS.gov/WOTC.  
Correcting a previously filed Form 941. If you discover  
an error on a previously filed Form 941, or if you otherwise  
need to amend a previously filed Form 941, make the  
correction using Form 941-X. Form 941-X is filed  
separately from Form 941. For more information, see the  
Instructions for Form 941-X, section 13 of Pub. 15, or go to  
Federal tax deposits must be made by electronic  
funds transfer (EFT). You must use EFT to make all  
federal tax deposits. Generally, an EFT is made using the  
Electronic Federal Tax Payment System (EFTPS). If you  
don't want to use EFTPS, you can arrange for your tax  
professional, financial institution, payroll service, or other  
trusted third party to make electronic deposits on your  
behalf. Also, you may arrange for your financial institution  
to initiate a same-day wire payment on your behalf.  
EFTPS is a free service provided by the Department of the  
Treasury. Services provided by your tax professional,  
financial institution, payroll service, or other third party  
may have a fee.  
Electronic filing and payment. Businesses can enjoy  
the benefits of filing tax returns and paying their federal  
taxes electronically. Whether you rely on a tax  
professional or handle your own taxes, the IRS offers you  
convenient and secure programs to make filing and paying  
easier. Spend less time worrying about taxes and more  
time running your business. Use e-file and EFTPS to your  
benefit.  
For e-file, go to IRS.gov/EmploymentEfile for additional  
information. A fee may be charged to file electronically.  
For EFTPS, go to EFTPS.gov or call one of the numbers  
For electronic filing of Forms W-2, Wage and Tax  
Statement, go to SSA.gov/employer. You may be required  
to file Forms W-2 electronically. For details, see the  
General Instructions for Forms W-2 and W-3. The Social  
Security Administration's Business Services Online (BSO)  
is an independent program from the Government of  
Puerto Rico electronic filing system. Employers in Puerto  
Rico must go to Hacienda.gobierno.pr for additional  
information.  
If you’re filing your tax return or paying your federal  
taxes electronically, a valid employer identification  
!
CAUTION  
number (EIN) is required at the time the return is  
For more information on making federal tax deposits,  
see section 11 of Pub. 15. To get more information about  
EFTPS or to enroll in EFTPS, go to EFTPS.gov or call one  
of the following numbers.  
filed or the payment is made. If a valid EIN isn't provided,  
the return or payment won't be processed. This may result  
later, for information about applying for an EIN.  
800-555-4477.  
Electronic funds withdrawal (EFW). If you file Form  
800-244-4829 (Spanish).  
303-967-5916 (toll call).  
941 electronically, you can e-file and use EFW to pay the  
Instructions for Form 941 (Rev. 3-2024)  
3
   
balance due in a single step using tax preparation  
software or through a tax professional. However, don't use  
EFW to make federal tax deposits. For more information  
on paying your taxes using EFW, go to IRS.gov/EFW.  
an employee in excess of $200,000 in a calendar year.  
Under the withholding system, taxes withheld from your  
employees are credited to your employees in payment of  
their tax liabilities.  
Credit or debit card payments. You can pay the  
balance due shown on Form 941 by credit or debit card.  
Your payment will be processed by a payment processor  
who will charge a processing fee. Don't use a credit or  
debit card to make federal tax deposits. For more  
information on paying your taxes with a credit or debit  
card, go to IRS.gov/PayByCard.  
Online payment agreement. You may be eligible to  
apply for an installment agreement online if you can't pay  
the full amount of tax you owe when you file your return.  
For more information, see What if you can't pay in full,  
later.  
Paid preparers. If you use a paid preparer to complete  
Form 941, the paid preparer must complete and sign the  
paid preparer's section of the form.  
Where can you get telephone help? For answers to  
your questions about completing Form 941 or tax deposit  
rules, you can call the IRS at 800-829-4933 or  
800-829-4059 (TDD/TTY for persons who are deaf, hard  
of hearing, or have a speech disability), Monday–Friday  
from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii  
follow Pacific time).  
Federal law also requires you to pay any liability for the  
employer share of social security and Medicare taxes.  
This share of social security and Medicare taxes isn't  
withheld from employees.  
Who Must File Form 941?  
If you pay wages subject to federal income tax withholding  
or social security and Medicare taxes, you must file Form  
941 quarterly to report the following amounts.  
Wages you’ve paid.  
Tips your employees reported to you.  
Federal income tax you withheld.  
Both the employer and the employee share of social  
security and Medicare taxes.  
Additional Medicare Tax withheld from employees.  
Current quarter's adjustments to social security and  
Medicare taxes for fractions of cents, sick pay, tips, and  
group-term life insurance.  
Qualified small business payroll tax credit for increasing  
research activities.  
Don't use Form 941 to report backup withholding or  
income tax withholding on nonpayroll payments such as  
pensions, annuities, and gambling winnings. Report these  
types of withholding on Form 945, Annual Return of  
Withheld Federal Income Tax. Also, don't use Form 941 to  
report unemployment taxes. Report unemployment taxes  
on Form 940, Employer's Annual Federal Unemployment  
(FUTA) Tax Return.  
Photographs of missing children. The IRS is a proud  
Children® (NCMEC). Photographs of missing children  
selected by the Center may appear in instructions on  
pages that would otherwise be blank. You can help bring  
these children home by looking at the photographs and  
calling 1-800-THE-LOST (1-800-843-5678) if you  
recognize a child.  
After you file your first Form 941, you must file a return  
for each quarter, even if you have no taxes to report,  
unless you filed a final return or one of the exceptions  
listed next applies.  
General Instructions:  
Purpose of Form 941  
These instructions give you some background information  
about Form 941. They tell you who must file Form 941,  
how to complete it line by line, and when and where to file  
it.  
If you want more in-depth information about payroll tax  
topics relating to Form 941, see Pub. 15 or go to IRS.gov/  
Exceptions  
Special rules apply to some employers.  
If you received notification to file Form 944, Employer's  
ANNUAL Federal Tax Return, you must file Form 944  
annually; don't file Form 941 quarterly.  
Seasonal employers don't have to file a Form 941 for  
quarters in which they have no tax liability because they  
have paid no wages. To tell the IRS that you won't file a  
return for one or more quarters during the year, check the  
box on line 18 every quarter you file Form 941. See  
section 12 of Pub. 15 for more information.  
References to federal income tax withholding  
don't apply to employers in American Samoa,  
Employers of household employees don't usually file  
!
CAUTION  
Guam, the Commonwealth of the Northern  
Form 941. See Pub. 926 and Schedule H (Form 1040) for  
more information.  
Mariana Islands (CNMI), the U.S. Virgin Islands (USVI),  
and Puerto Rico, unless you have employees who are  
subject to U.S. income tax withholding. Contact your local  
tax department for information about income tax  
withholding.  
Employers of farm employees don't file Form 941 for  
wages paid for agricultural labor. See Form 943 and Pub.  
15 for more information.  
If none of these exceptions apply and you haven't  
filed a final return, you must file Form 941 each  
quarter even if you didn't pay wages during the  
TIP  
Federal law requires you, as an employer, to withhold  
certain taxes from your employees' pay. Each time you  
pay wages, you must withhold—or take out of your  
employees' pay—certain amounts for federal income tax,  
social security tax, and Medicare tax. You must also  
withhold Additional Medicare Tax from wages you pay to  
quarter. Use IRS e-file, if possible.  
4
Instructions for Form 941 (Rev. 3-2024)  
       
corporation—is considered a transfer. If a transfer occurs,  
you may need a new EIN. See Pub. 1635 and section 1 of  
Pub. 15 for more information.  
Requesting To File Forms 941 Instead of Form  
944, or Requesting To File Form 944 Instead of  
Forms 941  
Attach a statement to your return with:  
Requesting to file Forms 941 instead of Form 944.  
Employers that would otherwise be required to file Form  
944 may contact the IRS to request to file quarterly Forms  
941 instead of annual Form 944. To request to file  
quarterly Forms 941 to report your social security and  
Medicare taxes for the 2024 calendar year, you must  
either call the IRS at 800-829-4933 between January 1,  
2024, and April 1, 2024, or send a written request  
postmarked between January 1, 2024, and March 15,  
2024. After you contact the IRS, the IRS will send you a  
written notice that your filing requirement has been  
changed to Forms 941. You must receive written notice  
from the IRS to file Forms 941 instead of Form 944 before  
you may file these forms. If you don't receive this notice,  
you must file Form 944 for calendar year 2024.  
The new owner's name (or the new name of the  
business);  
Whether the business is now a sole proprietorship,  
partnership, or corporation;  
The kind of change that occurred (a sale or transfer);  
The date of the change; and  
The name of the person keeping the payroll records and  
the address where those records will be kept.  
If Your Business Has Closed . . .  
If you permanently go out of business or stop paying  
wages to your employees, you must file a final return. To  
tell the IRS that Form 941 for a particular quarter is your  
final return, check the box on line 17 and enter the final  
date you paid wages. Also attach a statement to your  
return showing the name of the person keeping the payroll  
records and the address where those records will be kept.  
Requesting to file Form 944 instead of Forms 941. If  
you’re required to file Forms 941 but believe your  
employment taxes for calendar year 2024 will be $1,000  
or less, you may request to file Form 944 instead of Forms  
941 by calling the IRS at 800-829-4933 between January  
1, 2024, and April 1, 2024, or sending a written request  
postmarked between January 1, 2024, and March 15,  
2024. After you contact the IRS, the IRS will send you a  
written notice that your filing requirement has been  
changed to Form 944. You must receive written notice  
from the IRS to file Form 944 instead of Forms 941 before  
you may file this form. If you don't receive this notice, you  
must file Forms 941 for calendar year 2024.  
See Terminating a business in the General Instructions  
for Forms W-2 and W-3 for information about earlier dates  
for the expedited furnishing and filing of Forms W-2 when  
a final Form 941 is filed.  
If you participated in a statutory merger or  
consolidation, or qualify for predecessor-successor status  
due to an acquisition, you should generally file  
Schedule D (Form 941), Report of Discrepancies Caused  
by Acquisitions, Statutory Mergers, or Consolidations. See  
the Instructions for Schedule D (Form 941) to determine  
whether you should file Schedule D (Form 941) and when  
you should file it.  
Where to send written requests. Written requests  
should be sent to:  
Department of the Treasury  
Internal Revenue Service  
Ogden, UT 84201-0038  
Department of the Treasury  
Internal Revenue Service  
Cincinnati, OH 45999-0038  
or  
When Must You File?  
File your initial Form 941 for the quarter in which you first  
paid wages that are subject to social security and  
Medicare taxes or subject to federal income tax  
withholding. See the table titled When To File Form 941,  
later.  
If you would mail your return filed without a payment to  
Ogden, as shown under Where Should You File, later,  
send your request to the Ogden address shown above. If  
you would mail your return filed without a payment to  
Kansas City, send your request to the address for  
Then, you must file for every quarter after that—every 3  
months—even if you have no taxes to report, unless you’re  
a seasonal employer or are filing your final return. See  
earlier.  
Cincinnati shown above. For more information about these  
procedures, see Rev. Proc. 2009-51, 2009-45 I.R.B. 625,  
What if You Reorganize or Close Your Business?  
If You Sell or Transfer Your Business . . .  
File Form 941 only once for each quarter. If you filed  
electronically, don't file a paper Form 941. For more  
information about filing Form 941 electronically, see  
If you sell or transfer your business during the quarter, you  
and the new owner must each file a Form 941 for the  
quarter in which the transfer occurred. Report only the  
wages you paid.  
When two businesses merge, the continuing firm must  
file a return for the quarter in which the change took place  
and the other firm should file a final return.  
Changing from one form of business to another—such  
as from a sole proprietorship to a partnership or  
Instructions for Form 941 (Rev. 3-2024)  
5
   
business was created or organized outside of the United  
States or U.S. territories, you may also apply for an EIN by  
calling 267-941-1099 (toll call). If you haven't received  
your EIN by the due date of Form 941, file a paper return  
and write “Applied For” and the date you applied in this  
entry space.  
When To File Form 941  
Your Form 941 is due by the last day of the month that follows the end of the  
quarter.  
Form 941  
The Quarter Includes . . .  
Quarter Ends  
Is Due  
1. January, February, March  
2. April, May, June  
March 31  
April 30  
If you’re filing your tax return electronically, a valid  
June 30  
July 31  
EIN is required at the time the return is filed. If a  
!
3. July, August, September  
4. October, November, December  
September 30  
December 31  
October 31  
January 31  
CAUTION  
valid EIN isn't provided, the return won't be  
accepted. This may result in penalties.  
For example, you must generally report wages you pay  
during the 1st quarter—which is January through  
March—by April 30. If you made timely deposits in full  
payment of your taxes for the quarter, you may file by the  
10th day of the 2nd month that follows the end of the  
quarter. For example, you may file Form 941 by May 10 if  
you made timely deposits in full payment of your taxes for  
the 1st quarter.  
Always be sure the EIN on the form you file exactly  
matches the EIN the IRS assigned to your  
TIP  
business. Don't use your SSN or ITIN on forms  
that ask for an EIN. If you used an EIN (including a prior  
owner's EIN) on Form 941 that is different from the EIN  
reported on Form W-3, see Box h—Other EIN used this  
year in the General Instructions for Forms W-2 and W-3.  
On Form W-3 (PR), “Other EIN used this year” is reported  
in box f. Filing a Form 941 with an incorrect EIN or using  
another business's EIN may result in penalties and delays  
in processing your return.  
If we receive Form 941 after the due date, we will treat  
Form 941 as filed on time if the envelope containing Form  
941 is properly addressed, contains sufficient postage,  
and is postmarked by the U.S. Postal Service on or before  
the due date, or sent by an IRS-designated private  
delivery service (PDS) on or before the due date. If you  
don't follow these guidelines, we will generally consider  
Form 941 filed when it is actually received. For more  
information about PDSs, see Where Should You File, later.  
If you change your business name, business ad-  
dress, or responsible party... Notify the IRS  
immediately if you change your business name, business  
address, or responsible party.  
Write to the IRS office where you file your returns (using  
the Without a payment address under Where Should You  
File, later) to notify the IRS of any business name change.  
See Pub.1635 to see if you need to apply for a new EIN.  
If any due date for filing falls on a Saturday, Sunday, or  
legal holiday, you may file your return on the next business  
day.  
Complete and mail Form 8822-B to notify the IRS of a  
business address or responsible party change. Don't mail  
Form 8822-B with your Form 941. For a definition of  
“responsible party,” see the Instructions for Form SS-4.  
How Should You Complete Form 941?  
Type or print your EIN, name, and address in the spaces  
provided. Also enter your name and EIN on the top of  
page 2. Don't use your social security number (SSN) or  
individual taxpayer identification number (ITIN). Generally,  
enter the business (legal) name you used when you  
applied for your EIN. For example, if you’re a sole  
Check the Box for the Quarter  
Under “Report for this Quarter of 2024” at the top of Form  
941, check the appropriate box of the quarter for which  
you’re filing. Make sure the quarter checked is the same  
as shown on any attached Schedule B (Form 941), Report  
of Tax Liability for Semiweekly Schedule Depositors, and,  
if applicable, Schedule R (Form 941).  
proprietor, enter “Haleigh Smith” on the “Name” line and  
“Haleigh's Cycles” on the “Trade name” line. Leave the  
Trade name” line blank if it is the same as your “Name.”  
If you use a tax preparer to fill out Form 941, make sure  
the preparer shows your business name exactly as it  
appeared when you applied for your EIN.  
Completing and Filing Form 941  
Make entries on Form 941 as follows to enable accurate  
scanning and processing.  
Employer identification number (EIN). To make sure  
businesses comply with federal tax laws, the IRS monitors  
tax filings and payments by using a numerical system to  
identify taxpayers. A unique nine-digit EIN is assigned to  
all corporations, partnerships, and some sole proprietors.  
Businesses needing an EIN must apply for a number and  
use it throughout the life of the business on all tax returns,  
payments, and reports.  
Your business should have only one EIN. If you have  
more than one and aren't sure which one to use, write to  
the IRS office where you file your returns (using the  
Without a payment address under Where Should You File,  
later) or call the IRS at 800-829-4933.  
Use 10-point Courier font (if possible) for all entries if  
you’re typing or using a computer to complete your form.  
Portable Document Format (PDF) forms on IRS.gov have  
fillable fields with acceptable font specifications.  
Don't enter dollar signs and decimal points. Commas  
are optional. Enter dollars to the left of the preprinted  
decimal point and cents to the right of it. Don’t round  
entries to whole dollars. Always show an amount for cents,  
even if it is zero.  
Leave blank any data field (except lines 1, 2, and 12)  
with a value of zero.  
Enter negative amounts using a minus sign (if possible).  
Otherwise, use parentheses.  
Enter your name and EIN on all pages.  
If you don't have an EIN, you may apply for one online  
by going to IRS.gov/EIN. You may also apply for an EIN by  
faxing or mailing Form SS-4 to the IRS. If the principal  
Enter your name, EIN, “Form 941,and the tax year and  
quarter on all attachments.  
6
Instructions for Form 941 (Rev. 3-2024)  
     
Staple multiple sheets in the upper left corner when  
Connecticut, Delaware, District of Department of Internal  
filing.  
Columbia, Georgia, Illinois,  
Indiana, Kentucky, Maine,  
Maryland, Massachusetts,  
Michigan, New Hampshire, New  
the Treasury  
Internal  
Revenue  
Complete both pages. You must complete both pages  
of Form 941 and sign on page 2. Failure to do so may  
delay processing of your return.  
Service  
Revenue  
Service  
P.O. Box 806532  
Cincinnati, OH  
45280-6532  
Jersey, New York, North Carolina, Kansas City,  
Ohio, Pennsylvania, Rhode  
Island, South Carolina,  
Tennessee, Vermont, Virginia,  
West Virginia, Wisconsin  
MO 64999-0005  
Required Notice to Employees About the Earned  
Income Credit (EIC)  
To notify employees about the EIC, you must give the  
employees, except for employees in American Samoa,  
Guam, Puerto Rico, the CNMI, and the USVI, one of the  
following items.  
Alabama, Alaska, Arizona,  
Department of Internal  
Arkansas, California, Colorado,  
Florida, Hawaii, Idaho, Iowa,  
Kansas, Louisiana, Minnesota,  
Mississippi, Missouri, Montana,  
the Treasury  
Internal  
Revenue  
Service  
Form W-2 which has the required information about the  
Revenue  
Service  
P.O. Box 932100  
Louisville, KY  
40293-2100  
EIC on the back of Copy B.  
A substitute Form W-2 with the same EIC information  
Nebraska, Nevada, New Mexico, Ogden, UT  
on the back of the employee's copy that is on Copy B of  
the IRS Form W-2.  
North Dakota, Oklahoma,  
Oregon, South Dakota, Texas,  
Utah, Washington, Wyoming  
84201-0005  
Notice 797, Possible Federal Tax Refund Due to the  
Earned Income Credit (EIC).  
No legal residence or principal  
place of business in any state,  
Internal  
Internal  
Your written statement with the same wording as  
Revenue  
Revenue  
Notice 797.  
including employers in American Service  
Service  
Samoa, Guam, the CNMI, the  
USVI, and Puerto Rico  
P.O. Box  
409101  
Ogden, UT  
84409  
P.O. Box 932100  
Louisville, KY  
40293-2100  
For more information, see section 10 of Pub. 15, Pub.  
596, and IRS.gov/EIC.  
Reconciling Forms 941 With Form W-3  
The IRS matches amounts reported on your four quarterly  
Forms 941 with Form W-2 amounts totaled on your yearly  
Form W-3, Transmittal of Wage and Tax Statements. If the  
amounts don't agree, you may be contacted by the IRS or  
the Social Security Administration (SSA). The following  
amounts are reconciled.  
Special filing address for  
exempt organizations; federal,  
state, and local governmental  
entities; and Indian tribal  
Department of Internal  
the Treasury  
Internal  
Revenue  
Service  
Revenue  
P.O. Box 932100  
Louisville, KY  
40293-2100  
governmental entities, regardless Service  
of location  
Ogden, UT  
84201-0005  
Federal income tax withholding.  
Social security wages.  
Your filing address may have changed from that  
used to file your employment tax return in prior  
years. Don't send Form 941 or any payments to  
Social security tips.  
!
Medicare wages and tips.  
CAUTION  
the SSA.  
For more information, see section 12 of Pub. 15 and the  
Instructions for Schedule D (Form 941).  
Depositing Your Taxes  
Where Should You File?  
You must deposit all depository taxes  
You’re encouraged to file Form 941 electronically. Go to  
IRS.gov/EmploymentEfile for more information on  
electronic filing. If you file a paper return, where you file  
depends on whether you include a payment with Form  
941. Mail your return to the address listed for your location  
in the table that follows.  
electronically by EFT. For more information, see  
!
CAUTION  
funds transfer (EFT) under Reminders, earlier.  
Must You Deposit Your Taxes?  
You may have to deposit the federal income taxes you  
withheld and both the employer and employee social  
security taxes and Medicare taxes.  
PDSs can't deliver to P.O. boxes. You must use the U.S.  
Postal Service to mail an item to a P.O. box address. Go to  
IRS.gov/PDS for the current list of PDSs. For the IRS  
mailing address to use if you’re using a PDS, go to  
IRS.gov/PDSstreetAddresses. Select the mailing address  
listed on the webpage that is in the same state as the  
address to which you would mail returns filed without a  
payment, as shown next.  
If your total taxes after adjustments and  
nonrefundable credits (line 12) are less than $2,500  
for the current quarter or the prior quarter, and you  
didn't incur a $100,000 next-day deposit obligation  
during the current quarter. You don't have to make a  
deposit. To avoid a penalty, you must pay any amount due  
in full with a timely filed return or you must deposit any  
amount you owe by the due date of the return. For more  
information on paying with a timely filed return, see the  
instructions for line 14, later. If you’re not sure your total  
tax liability for the current quarter will be less than $2,500  
(and your liability for the prior quarter wasn't less than  
$2,500), make deposits using the semiweekly or monthly  
Mailing Addresses for Form 941  
If you’re in . . .  
Without a  
payment . . .  
With a  
payment . . .  
Instructions for Form 941 (Rev. 3-2024)  
7
     
rules so you won't be subject to failure-to-deposit (FTD)  
penalties.  
Use Form 843 to request abatement of assessed  
penalties or interest. Don't request abatement of assessed  
penalties or interest on Form 941 or Form 941-X.  
If your total taxes after adjustments and  
nonrefundable credits (line 12) are $2,500 or more  
for the current quarter and the prior quarter. You must  
make deposits according to your deposit schedule. See  
section 11 of Pub. 15 for information about payments  
made under the accuracy of deposits rule and for rules  
about federal tax deposits.  
If you receive a notice about a penalty after you file this  
return, reply to the notice with an explanation and we will  
determine if you meet reasonable-cause criteria. Don't  
attach an explanation when you file your return.  
If federal income, social security, and Medicare  
taxes that must be withheld (that is, trust fund  
!
When Must You Deposit Your Taxes?  
CAUTION  
taxes) aren't withheld or aren't deposited or paid  
to the United States Treasury, the trust fund recovery  
penalty may apply. The penalty is 100% of the unpaid trust  
fund tax. If these unpaid taxes can't be immediately  
collected from the employer or business, the trust fund  
recovery penalty may be imposed on all persons who are  
determined by the IRS to be responsible for collecting,  
accounting for, or paying over these taxes, and who acted  
willfully in not doing so. For more information, see section  
11 of Pub. 15. The trust fund recovery penalty won't apply  
to any amount of trust fund taxes an employer holds back  
in anticipation of any credits they are entitled to.  
Determine if You’re a Monthly or Semiweekly  
Schedule Depositor for the Quarter  
The IRS uses two different sets of deposit rules to  
determine when businesses must deposit their social  
security, Medicare, and withheld federal income taxes.  
These schedules tell you when a deposit is due after you  
have a payday.  
Your deposit schedule isn't determined by how often  
you pay your employees. Your deposit schedule depends  
on the total tax liability you reported on Form 941 during  
the previous 4-quarter lookback period (July 1 of the  
second preceding calendar year through June 30 of the  
preceding calendar year). See section 11 of Pub. 15 for  
details. If you filed Form 944 in either 2022 or 2023, your  
lookback period is the 2022 calendar year.  
Adjustment of Tax on Tips  
If, by the 10th of the month after the month you received  
an employee's report on tips, you don't have enough  
employee funds available to withhold the employee share  
of social security and Medicare taxes, you no longer have  
to collect it. Report the entire amount of these tips on  
line 5b (Taxable social security tips), line 5c (Taxable  
Medicare wages and tips), and, if the withholding  
Before the beginning of each calendar year, determine  
which type of deposit schedule you must use.  
If you reported $50,000 or less in taxes during the  
threshold is met, line 5d (Taxable wages and tips subject  
to Additional Medicare Tax withholding). Include as a  
negative adjustment on line 9 the total uncollected  
employee share of the social security and Medicare taxes.  
lookback period, you’re a monthly schedule depositor.  
If you reported more than $50,000 of taxes during the  
lookback period, you’re a semiweekly schedule  
depositor.  
If you’re a monthly schedule depositor and  
Specific Instructions:  
accumulate a $100,000 tax liability on any day  
!
CAUTION  
during the deposit period, you become a  
Part 1: Answer These Questions for  
This Quarter  
semiweekly schedule depositor on the next day and  
remain so for at least the rest of the calendar year and for  
the following calendar year. See $100,000 Next-Day  
Deposit Rule in section 11 of Pub. 15 for more information.  
The $100,000 tax liability threshold requiring a next-day  
deposit is determined before you consider any reduction  
of your liability for nonrefundable credits.  
1. Number of Employees Who Received Wages,  
Tips, or Other Compensation  
Enter the number of employees on your payroll for the pay  
period including March 12, June 12, September 12, or  
December 12, for the quarter indicated at the top of Form  
941. Don't include:  
What About Penalties and Interest?  
Household employees,  
Avoiding Penalties and Interest  
Employees in nonpay status for the pay period,  
Farm employees,  
You can avoid paying penalties and interest if you do all of  
the following.  
Pensioners, or  
Deposit or pay your taxes when they are due.  
File your fully completed Form 941 on time.  
Report your tax liability accurately.  
Active members of the U.S. Armed Forces.  
Employers in American Samoa, Guam, the CNMI,  
the USVI, and Puerto Rico can skip lines 2 and 3,  
unless you have employees who are subject to  
TIP  
Submit valid checks for tax payments.  
Furnish accurate Forms W-2 to employees.  
File Form W-3 and Copy A of Forms W-2 with the SSA  
U.S. income tax withholding.  
on time and accurately.  
2. Wages, Tips, and Other Compensation  
Penalties and interest are charged on taxes paid late  
and returns filed late at a rate set by law. See sections 11  
and 12 of Pub. 15 for details.  
Enter amounts on line 2 that would also be included in  
box 1 of your employees' Forms W-2. See Box 1—Wages,  
8
Instructions for Form 941 (Rev. 3-2024)  
       
tips, other compensation in the General Instructions for  
Forms W-2 and W-3 for details. Include sick pay paid by  
your agent. Also include sick pay paid by a third party that  
isn't your agent (for example, an insurance company) if  
you were given timely notice of the payments and the third  
party transferred liability for the employer's taxes to you.  
an adjustment that you may need to make on Form 941 for  
sick pay.  
Enter the amount before payroll deductions. Don't  
include tips on this line. For information on types of wages  
subject to social security taxes, see section 5 of Pub. 15.  
For 2024, the rate of social security tax on taxable  
wages is 6.2% (0.062) each for the employer and  
If you’re a third-party payer of sick pay and not an agent  
of the employer, don't include sick pay that you paid to  
policyholders' employees here if you gave the  
policyholders timely notice of the payments. See section 6  
of Pub. 15-A for more information about sick pay reporting  
and the procedures for transferring the liability to the  
employer.  
employee. Stop paying social security tax on and entering  
an employee's wages on line 5a when the employee's  
taxable wages and tips reach $168,600 for the year.  
However, continue to withhold income and Medicare taxes  
for the whole year on all wages and tips, even when the  
social security wage base of $168,600 has been reached.  
line 5a (column 1)  
xꢀꢀꢀꢀ0.124  
3. Federal Income Tax Withheld From Wages,  
Tips, and Other Compensation  
line 5a (column 2)  
Enter the federal income tax you withheld (or were  
required to withhold) from your employees on this  
quarter's wages, tips, taxable fringe benefits, and  
supplemental unemployment compensation benefits.  
Don't include any income tax withheld by a third-party  
payer of sick pay even if you reported it on Forms W-2.  
You will reconcile this difference on Form W-3. Also  
include here any excise taxes you were required to  
withhold on golden parachute payments (section 4999).  
For information on the employment tax treatment of fringe  
benefits, see Pub. 15-B, Employer's Tax Guide to Fringe  
Benefits. For information about supplemental  
5b. Taxable social security tips. Enter all tips your  
employees reported to you during the quarter until the  
total of the tips and taxable wages, including wages  
reported on line 5a, for an employee reaches $168,600 for  
the year. Include all tips your employee reported to you  
even if you were unable to withhold the employee tax of  
6.2%. You will reduce your total taxes by the amount of  
any uncollected employee share of social security and  
Medicare taxes on tips later on line 9; see Current  
unemployment compensation benefits and golden  
parachute payments, see section 5 of Pub. 15-A.  
insurance, later. Don’t include service charges on line 5b.  
For details about the difference between tips and service  
charges, see Rev. Rul. 2012-18, 2012-26 I.R.B. 1032,  
If you’re a third-party payer of sick pay, enter the federal  
income tax you withheld (or were required to withhold) on  
third-party sick pay here.  
Your employee must report cash tips to you by the 10th  
day of the month after the month the tips are received.  
Cash tips include tips paid by cash, check, debit card, and  
credit card. The report should include charged tips (for  
example, credit and debit card charges) you paid over to  
the employee for charge customers, tips the employee  
received directly from customers, and tips received from  
other employees under any tip-sharing arrangement. Both  
directly and indirectly tipped employees must report tips to  
you. No report is required for months when tips are less  
than $20. Employees may submit a written statement or  
electronic tip record.  
Don't include allocated tips (described in section 6 of  
Pub. 15) on this line. Instead, report them on Form 8027.  
Allocated tips aren't reportable on Form 941 and aren't  
subject to withholding of federal income, social security, or  
Medicare tax.  
4. If No Wages, Tips, and Other Compensation  
Are Subject to Social Security or Medicare  
Tax . . .  
If no wages, tips, and other compensation on line 2 are  
subject to social security or Medicare tax, check the box  
on line 4. If this question doesn't apply to you, leave the  
box blank. For more information about exempt wages, see  
section 15 of Pub. 15. For religious exemptions, see  
section 4 of Pub. 15-A.  
If you’re a governmental employer, wages you pay  
aren't automatically exempt from social security  
!
CAUTION  
and Medicare taxes. Your employees may be  
covered by law or by a voluntary Section 218 Agreement  
with the SSA. For more information, see Pub. 963,  
Federal-State Reference Guide.  
line 5b (column 1)  
xꢀꢀꢀꢀ 0.124  
5a–5e. Taxable Social Security and Medicare  
Wages and Tips  
line 5b (column 2)  
5a. Taxable social security wages. Enter the total  
wages, sick pay, and taxable fringe benefits subject to  
social security taxes you paid to your employees during  
the quarter. For this purpose, sick pay includes payments  
made by an insurance company to your employees for  
which you received timely notice from the insurance  
company. See section 6 of Pub. 15-A for more information  
about sick pay reporting. See the instructions for line 8 for  
5c. Taxable Medicare wages & tips. Enter all wages,  
tips, sick pay, and taxable fringe benefits that are subject  
to Medicare tax. Unlike social security wages, there is no  
limit on the amount of wages subject to Medicare tax.  
The rate of Medicare tax is 1.45% (0.0145) each for the  
employer and employee. Include all tips your employees  
Instructions for Form 941 (Rev. 3-2024)  
9
reported during the quarter, even if you were unable to  
withhold the employee tax of 1.45%.  
Deposit the tax within the time period required under  
your deposit schedule to avoid any possible deposit  
penalty. The tax is treated as accumulated by the  
employer on the “Date of Notice and Demand” as printed  
on the Section 3121(q) Notice and Demand. The  
employer must include this amount on the appropriate line  
of the record of federal tax liability (Part 2 of Form 941 for  
a monthly schedule depositor or Schedule B (Form 941)  
for a semiweekly schedule depositor).  
line 5c (column 1)  
x ꢀꢀꢀꢀ0.029  
line 5c (column 2)  
For more information on tips, see section 6 of Pub. 15.  
See the instructions for line 8 for an adjustment that you  
may need to make on Form 941 for sick pay.  
6. Total Taxes Before Adjustments  
Add the total federal income tax withheld from wages, tips,  
and other compensation (line 3); the total social security  
and Medicare taxes before adjustments (line 5e); and any  
tax due under a Section 3121(q) Notice and Demand  
(line 5f). Enter the result on line 6.  
5d. Taxable wages & tips subject to Additional Medi-  
care Tax withholding. Enter all wages, tips, sick pay,  
and taxable fringe benefits that are subject to Additional  
Medicare Tax withholding. You’re required to begin  
withholding Additional Medicare Tax in the pay period in  
which you pay wages in excess of $200,000 to an  
employee and continue to withhold it each pay period until  
the end of the calendar year. Additional Medicare Tax is  
only imposed on the employee. There is no employer  
share of Additional Medicare Tax. All wages that are  
subject to Medicare tax are subject to Additional Medicare  
Tax withholding if paid in excess of the $200,000  
withholding threshold.  
For more information on what wages are subject to  
Medicare tax, see section 15 of Pub. 15. For more  
information on Additional Medicare Tax, go to IRS.gov/  
ADMTfaqs. See the instructions for line 8 for an  
adjustment that you may need to make on Form 941 for  
sick pay.  
7–9. Tax Adjustments  
Enter tax amounts on lines 7–9 that result from current  
quarter adjustments. Use a minus sign (if possible) to  
show an adjustment that decreases the total taxes shown  
on line 6 instead of parentheses. Doing so enhances the  
accuracy of our scanning software. For example, enter  
“-10.59” instead of “(10.59).However, if your software  
only allows for parentheses in entering negative amounts,  
you may use them.  
Current quarter's adjustments. In certain cases, you  
must adjust the amounts you entered as social security  
and Medicare taxes in column 2 of lines 5a–5d to figure  
your correct tax liability for this quarter's Form 941. See  
section 13 of Pub. 15.  
7. Current quarter's adjustment for fractions of  
cents. Enter adjustments for fractions of cents (due to  
rounding) relating to the employee share of social security  
and Medicare taxes withheld. The employee share of  
amounts shown in column 2 of lines 5a–5d may differ  
slightly from amounts actually withheld from employees'  
pay due to the rounding of social security and Medicare  
taxes based on statutory rates. This adjustment may be a  
positive or a negative adjustment.  
8. Current quarter's adjustment for sick pay. If your  
third-party payer of sick pay that isn't your agent (for  
example, an insurance company) transfers the liability for  
the employer share of the social security and Medicare  
taxes to you, enter a negative adjustment on line 8 for the  
employee share of social security and Medicare taxes that  
were withheld and deposited by your third-party sick pay  
payer on the sick pay. If you’re the third-party sick pay  
payer and you transferred the liability for the employer  
share of the social security and Medicare taxes to the  
employer, enter a negative adjustment on line 8 for any  
employer share of these taxes required to be paid by the  
employer. The sick pay should be included on line 5a,  
line 5c, and, if the withholding threshold is met, line 5d.  
Once wages and tips exceed the $200,000 withholding  
threshold, include all tips your employees reported during  
the quarter, even if you were unable to withhold the  
employee tax of 0.9%.  
line 5d (column 1)  
x ꢀꢀꢀꢀ0.009  
line 5d (column 2)  
5e. Total social security and Medicare taxes. Add the  
column 2 amounts on lines 5a–5d. Enter the result on  
line 5e.  
5f. Section 3121(q) Notice and Demand—Tax  
Due on Unreported Tips  
Enter the tax due from your Section 3121(q) Notice and  
Demand on line 5f. The IRS issues a Section 3121(q)  
Notice and Demand to advise an employer of the amount  
of tips received by employees who failed to report or  
underreported tips to the employer. An employer isn't  
liable for the employer share of the social security and  
Medicare taxes on unreported tips until notice and  
demand for the taxes is made to the employer by the IRS  
in a Section 3121(q) Notice and Demand. The tax due  
may have been determined from tips reported to the IRS  
on employees' Forms 4137, Social Security and Medicare  
Tax on Unreported Tip Income, or other tips that weren't  
reported to their employer as determined by the IRS  
during an examination. For additional information, see  
No adjustment is reported on line 8 for sick pay that is  
paid through a third party as an employer’s agent. An  
employer’s agent bears no insurance risk and is  
reimbursed on a cost-plus-fee basis for payment of sick  
pay and similar amounts. If an employer uses an agent to  
pay sick pay, the employer reports the wages on line 5a,  
line 5c, and, if the withholding threshold is met, line 5d,  
unless the employer has an agency agreement with the  
10  
Instructions for Form 941 (Rev. 3-2024)  
 
third-party payer that requires the third-party payer to do  
the collecting, reporting, and/or paying or depositing  
employment taxes on the sick pay. See section 6 of Pub.  
15-A for more information about sick pay reporting.  
9. Current quarter's adjustments for tips and  
group-term life insurance. Enter a negative adjustment  
for:  
shown on Schedule B (Form 941). For more information,  
see the line 16 instructions, later.  
For more information and rules about federal tax  
deposits, see Depositing Your Taxes, earlier, and section  
11 of Pub. 15.  
If you’re a semiweekly schedule depositor, you  
must complete Schedule B (Form 941). If you fail  
Any uncollected employee share of social security and  
!
CAUTION  
to complete and submit Schedule B (Form 941),  
Medicare taxes on tips, and  
the IRS may assess deposit penalties based on available  
information.  
The uncollected employee share of social security and  
Medicare taxes on group-term life insurance premiums  
paid for former employees.  
13. Total Deposits for This Quarter  
See the General Instructions for Forms W-2 and W-3  
for information on how to report the uncollected employee  
share of social security and Medicare taxes on tips and  
group-term life insurance on Form W-2.  
Prior quarter's adjustments. If you need to correct any  
adjustment reported on a previously filed Form 941,  
complete and file Form 941-X. Form 941-X is an adjusted  
return or claim for refund and is filed separately from Form  
941. See section 13 of Pub. 15.  
Enter your deposits for this quarter, including any  
overpayment from a prior quarter that you applied to this  
return. Also include in the amount shown any  
overpayment that you applied from filing Form 941-X,  
941-X (PR), or 944-X in the current quarter.  
14. Balance Due  
If line 12 is more than line 13, enter the difference on  
line 14. Otherwise, see the instructions for line 15, later.  
10. Total Taxes After Adjustments  
Combine the amounts shown on lines 6–9 and enter the  
result on line 10.  
Never make an entry on both lines 14 and 15.  
You don't have to pay if line 14 is under $1. Generally,  
you should have a balance due only if your total taxes after  
adjustments and nonrefundable credits (line 12) for the  
current quarter or prior quarter are less than $2,500, and  
you didn't incur a $100,000 next-day deposit obligation  
during the current quarter. However, see section 11 of  
Pub. 15 for information about payments made under the  
accuracy of deposits rule.  
11. Qualified Small Business Payroll Tax Credit  
for Increasing Research Activities  
Enter the amount of the credit from Form 8974, line 12 or,  
if applicable, line 17.  
If you enter an amount on line 11, you must attach  
Form 8974. The December 2023 revision of Form  
!
If you were required to make federal tax deposits, pay  
the amount shown on line 14 by EFT. If you weren't  
required to make federal tax deposits (see Must You  
Deposit Your Taxes, earlier) or you're a monthly schedule  
depositor making a payment under the accuracy of  
deposits rule, you may pay the amount shown on line 14  
by EFT, credit card, debit card, check, money order, or  
EFW. For more information on electronic payment options,  
CAUTION  
8974 instructs you to enter the amount from Form  
8974, line 12 or, if applicable, line 17, on Form 941,  
line 11a. Instead, the amount from Form 8974, line 12 or, if  
applicable, line 17, should be entered on Form 941,  
line 11.  
12. Total Taxes After Adjustments and  
Nonrefundable Credits  
Subtract line 11 from line 10 and enter the result on  
line 12. The amount entered on line 12 can’t be less than  
zero.  
If you pay by EFT, credit card, or debit card, file your  
return using the Without a payment address under Where  
Should You File, earlier, and don't file Form 941-V,  
Payment Voucher.  
If line 12 is less than $2,500 or line 12 on the prior  
quarterly return was less than $2,500, and you didn't  
incur a $100,000 next-day deposit obligation during  
the current quarter. You may pay the amount with Form  
941 or you may deposit the amount. To avoid a penalty,  
you must pay any amount you owe in full with a timely filed  
return or you must deposit any amount you owe before the  
due date of the return. For more information on paying  
with a timely filed return, see the instructions for line 14,  
later.  
If you pay by check or money order, make it payable to  
“United States Treasury.” Enter your EIN, “Form 941,and  
the tax period (“1st Quarter 2024,2nd Quarter 2024,”  
“3rd Quarter 2024,or “4th Quarter 2024”) on your check  
or money order. Complete Form 941-V and enclose it with  
Form 941.  
If line 12 is $2,500 or more on both your prior and  
current quarter Forms 941, and you’ve deposited all taxes  
when due, the balance due on line 14 should be zero.  
If line 12 is $2,500 or more and line 12 on the prior  
quarterly return was $2,500 or more, or if you  
incurred a $100,000 next-day deposit obligation  
during the current quarter. You must make required  
deposits according to your deposit schedule. The amount  
shown on line 12 must equal the “Total liability for quarter”  
shown on line 16 or the “Total liability for the quarter”  
If you’re required to make deposits and instead  
pay the taxes with Form 941, you may be subject  
!
CAUTION  
to a penalty. See Must You Deposit Your Taxes,  
earlier.  
What if you can't pay in full? If you can't pay the full  
amount of tax you owe, you can apply for an installment  
Instructions for Form 941 (Rev. 3-2024)  
11  
     
agreement online. You can apply for an installment  
agreement online if:  
Check the second box on line 16 and enter your tax  
liability for each month in the quarter. Enter your tax  
liabilities in the month that corresponds to the dates you  
paid wages to your employees, not the date payroll  
liabilities were accrued or deposits were made. Add the  
amounts for each month. Enter the result in the “Total  
liability for quarter” box.  
Note that your total tax liability for the quarter must  
equal your total taxes shown on line 12. If it doesn't, your  
tax deposits and payments may not be counted as timely.  
Don't change your tax liability on line 16 by adjustments  
reported on any Forms 941-X.  
You’re a monthly schedule depositor for the calendar  
year if the amount of your Form 941 taxes reported for the  
lookback period is $50,000 or less. The lookback period is  
the 4 consecutive quarters ending on June 30 of the prior  
year. For 2024, the lookback period begins July 1, 2022,  
and ends June 30, 2023. For details on the deposit rules,  
see section 11 of Pub. 15. If you filed Form 944 in either  
2022 or 2023, your lookback period is the 2022 calendar  
year.  
You can't pay the full amount shown on line 14,  
The total amount you owe is $25,000 or less, and  
You can pay the liability in full in 24 months.  
To apply using the Online Payment Agreement  
Application, go to IRS.gov/OPA.  
Under an installment agreement, you can pay what you  
owe in monthly installments. There are certain conditions  
you must meet to enter into and maintain an installment  
agreement, such as paying the liability within 24 months,  
and making all required deposits and timely filing tax  
returns during the length of the agreement.  
If your installment agreement is accepted, you will be  
charged a fee and you will be subject to penalties and  
interest on the amount of tax not paid by the due date of  
the return.  
15. Overpayment  
If line 13 is more than line 12, enter the difference on  
line 15.  
The amounts entered on line 16 are a summary of  
Never make an entry on both lines 14 and 15.  
your monthly tax liability, not a summary of  
!
If you deposited more than the correct amount for the  
quarter, you can choose to have the IRS either refund the  
overpayment or apply it to your next return. Check only  
one box on line 15. If you don't check either box or if you  
check both boxes, we will generally apply the  
CAUTION  
deposits you made. If you don't properly report  
your liabilities when required or if you’re a semiweekly  
schedule depositor and enter your liabilities on line 16  
instead of on Schedule B (Form 941), you may be  
assessed an “averaged” FTD penalty. See Deposit  
Penalties in section 11 of Pub. 15 for more information.  
overpayment to your next return. Regardless of any boxes  
you check or don't check on line 15, we may apply your  
overpayment to any past due tax account that is shown in  
our records under your EIN.  
Reporting adjustments from lines 7–9 on line 16. If  
your net adjustment during a month is negative and it  
exceeds your total tax liability for the month, don't enter a  
negative amount for the month. Instead, enter "-0-" for the  
month and carry over the unused portion of the  
adjustment to the next month.  
Semiweekly schedule depositor. If you reported more  
than $50,000 of taxes for the lookback period, you’re a  
semiweekly schedule depositor. Check the third box on  
line 16.  
If line 15 is under $1, we will send a refund or apply it to  
your next return only if you ask us in writing to do so.  
Part 2: Tell Us About Your Deposit  
Schedule and Tax Liability for This  
Quarter  
16. Tax Liability for the Quarter  
You must complete Schedule B (Form 941) and submit  
it with your Form 941. Don't file Schedule B (Form 941)  
with your Form 941 if you’re a monthly schedule depositor.  
Check one of the boxes on line 16. Follow the instructions  
for each box to determine if you need to enter your  
monthly tax liability on Form 941 or your daily tax liability  
on Schedule B (Form 941).  
Don't change your tax liability on Schedule B (Form  
941) by adjustments reported on any Forms 941-X.  
De minimis exception. If line 12 is less than $2,500 or  
line 12 on the prior quarterly return was less than $2,500,  
and you didn't incur a $100,000 next-day deposit  
obligation during the current quarter, check the first box on  
line 16 and go to Part 3.  
Adjusting tax liability for the qualified small business  
payroll tax credit for increasing research activities  
(line 11). Monthly schedule depositors and semiweekly  
schedule depositors must account for the qualified small  
business payroll tax credit for increasing research  
activities (line 11) when reporting their tax liabilities on  
line 16 or Schedule B (Form 941). The total tax liability for  
the quarter must equal the amount reported on line 12.  
Failure to account for the qualified small business payroll  
tax credit for increasing research activities on line 16 or  
Schedule B (Form 941) may cause line 16 or Schedule B  
(Form 941) to report more than the total tax liability  
reported on line 12. Don't reduce your monthly tax liability  
reported on line 16 or your daily tax liability reported on  
Schedule B (Form 941) below zero.  
If you meet the de minimis exception based on the  
prior quarter and line 12 for the current quarter is  
!
CAUTION  
$100,000 or more, you must provide a record of  
your federal tax liability. If you’re a monthly schedule  
depositor, complete the deposit schedule on line 16. If  
you’re a semiweekly schedule depositor, attach  
Schedule B (Form 941).  
Monthly schedule depositor. If you reported $50,000 or  
less in taxes during the lookback period, you’re a monthly  
schedule depositor unless the $100,000 Next-Day  
Deposit Rule discussed in section 11 of Pub. 15 applies.  
12  
Instructions for Form 941 (Rev. 3-2024)  
       
Beginning with the first quarter of 2023, the qualified  
small business payroll tax credit for increasing research  
activities is first used to reduce the employer share of  
social security tax (up to $250,000) for the quarter and any  
remaining credit is then used to reduce the employer  
share of Medicare tax for the quarter until it reaches zero.  
In completing line 16 or Schedule B (Form 941), you take  
into account the payroll tax credit against the liability for  
the employer share of social security tax starting with the  
first payroll payment of the quarter that includes payments  
of wages subject to social security tax to your employees  
until you use up to $250,000 of credit against the  
remaining after reducing its share of social security tax (up  
to $250,000) and Medicare tax for the third quarter, the  
remainder would be treated as a payroll tax credit against  
its share of social security tax (up to $250,000) and  
Medicare tax on wages paid in the fourth quarter. If the  
amount of the payroll tax credit remaining exceeded Rose  
Co.'s share of social security tax (up to $250,000) and  
Medicare tax on wages paid in the fourth quarter, it could  
be carried forward and treated as a payroll tax credit for  
the first quarter of 2025.  
Part 3: Tell Us About Your Business  
employer share of social security tax and you then take  
into account any remaining payroll tax credit against the  
liability for the employer share of Medicare tax starting  
with the first payroll payment of the quarter that includes  
payments of wages subject to Medicare tax to employees.  
Consistent with the entries on line 16 or Schedule B (Form  
941), the payroll tax credit should be taken into account in  
making deposits of employment tax. If any payroll tax  
credit is remaining at the end of the quarter that hasn’t  
been used completely because it exceeds $250,000 of  
the employer share of social security tax and the employer  
share of Medicare tax for the quarter, the excess credit  
may be carried forward to the succeeding quarter and  
allowed as a payroll tax credit for the succeeding quarter.  
The payroll tax credit may not be taken as a credit against  
income tax withholding, the employee share of social  
security tax, or the employee share of Medicare tax. Also,  
the remaining payroll tax credit may not be carried back  
and taken as a credit against wages paid from preceding  
quarters.  
In Part 3, answer only those questions that apply to your  
business. If the questions don't apply, leave them blank  
and go to Part 4.  
17. If Your Business Has Closed . . .  
If you go out of business or stop paying wages, you must  
file a final return. To tell the IRS that a particular Form 941  
is your final return, check the box on line 17 and enter the  
final date you paid wages in the space provided. For  
additional filing requirements, including information about  
attaching a statement to your final return, see If Your  
Business Has Closed, earlier.  
18. If You’re a Seasonal Employer . . .  
If you hire employees seasonally—such as for summer or  
winter only—check the box on line 18. Checking the box  
tells the IRS not to expect four Forms 941 from you  
throughout the year because you haven't paid wages  
regularly.  
Generally, we won't ask about unfiled returns if at least  
one taxable return is filed each year. However, you must  
check the box on line 18 on every Form 941 you file.  
Otherwise, the IRS will expect a return to be filed for each  
quarter.  
Example. Rose Co. is an employer with a calendar tax  
year that filed its timely 2023 income tax return on April  
15, 2024. Rose Co. elected to take the qualified small  
business payroll tax credit for increasing research  
activities on Form 6765. The third quarter of 2024 is the  
first quarter that begins after Rose Co. filed the income tax  
return making the payroll tax credit election. Therefore, the  
payroll tax credit applies against Rose Co.'s share of  
social security tax (up to $250,000) and Medicare tax on  
wages paid to employees in the third quarter of 2024.  
Rose Co. is a semiweekly schedule depositor. Rose Co.  
completes Schedule B (Form 941) by reducing the  
amount of liability entered for the first payroll payment in  
the third quarter of 2024 that includes wages subject to  
social security tax by the lesser of (1) its share of social  
security tax (up to $250,000) on the wages, or (2) the  
available payroll tax credit. If the payroll tax credit elected  
is more than Rose Co.'s share of social security tax on the  
first payroll payment of the quarter, the excess payroll tax  
credit would be carried forward to succeeding payroll  
payments in the third quarter until it is used against up to  
$250,000 of Rose Co.'s share of social security tax for the  
quarter. If the amount of the payroll tax credit exceeds  
Rose Co.'s share of social security tax (up to $250,000) on  
wages paid to its employees in the third quarter, any  
remaining credit is used against Rose Co.'s share of  
Medicare tax on the first payroll payment of the quarter  
and then the excess payroll tax credit would be carried  
forward to succeeding payroll payments in the third  
quarter until it is used against Rose Co.'s share of  
Also, when you complete Form 941, be sure to check  
the box on the top of the form that corresponds to the  
quarter reported.  
Part 4: May We Speak With Your  
Third-Party Designee?  
If you want to allow an employee, a paid tax preparer, or  
another person to discuss your Form 941 with the IRS,  
check the “Yes” box in Part 4. Enter the name, phone  
number, and five-digit personal identification number  
(PIN) of the specific person to speak with—not the name  
of the firm that prepared your tax return. The designee  
may choose any five numbers as their PIN.  
By checking “Yes,” you authorize the IRS to talk to the  
person you named (your designee) about any questions  
we may have while we process your return. You also  
authorize your designee to do all of the following.  
Give us any information that is missing from your return.  
Call us for information about processing your return.  
Respond to certain IRS notices that you’ve shared with  
your designee about math errors and return preparation.  
The IRS won't send notices to your designee.  
You’re not authorizing your designee to bind you to  
Medicare tax for the quarter. If Rose Co. still has credit  
anything (including additional tax liability) or to otherwise  
Instructions for Form 941 (Rev. 3-2024)  
13  
   
represent you before the IRS. If you want to expand your  
designee's authorization, see Pub. 947.  
if the preparer was paid to prepare Form 941 and isn't an  
employee of the filing entity. Paid preparers must sign  
paper returns with a manual signature. The preparer must  
give you a copy of the return in addition to the copy to be  
filed with the IRS.  
The authorization will automatically expire 1 year from  
the due date (without regard to extensions) for filing your  
Form 941. If you or your designee wants to terminate the  
authorization, write to the IRS office for your location using  
the Without a payment address under Where Should You  
File, earlier.  
If you’re a paid preparer, enter your Preparer Tax  
Identification Number (PTIN) in the space provided.  
Include your complete address. If you work for a firm,  
enter the firm's name and the EIN of the firm. You can  
apply for a PTIN online or by filing Form W-12. For more  
information about applying for a PTIN online, go to  
IRS.gov/PTIN. You can't use your PTIN in place of the EIN  
of the tax preparation firm.  
Part 5: Sign Here (Approved Roles)  
Complete all information and sign Form 941. The following  
persons are authorized to sign the return for each type of  
business entity.  
Sole proprietorship—The individual who owns the  
Generally, don't complete this section if you’re filing the  
return as a reporting agent and have a valid Form 8655 on  
file with the IRS. However, a reporting agent must  
complete this section if the reporting agent offered legal  
advice, for example, advising the client on determining  
whether its workers are employees or independent  
contractors for federal tax purposes.  
business.  
Corporation (including a limited liability company  
(LLC) treated as a corporation)—The president, vice  
president, or other principal officer duly authorized to sign.  
Partnership (including an LLC treated as a  
partnership) or unincorporated organization—A  
responsible and duly authorized partner, member, or  
officer having knowledge of its affairs.  
How To Get Forms, Instructions, and  
Publications  
Single-member LLC treated as a disregarded entity  
for federal income tax purposes—The owner of the  
LLC or a principal officer duly authorized to sign.  
You can view, download, or print most of the  
forms, instructions, and publications you may  
need at IRS.gov/Forms. Otherwise, you can go to  
IRS.gov/OrderForms to place an order and have them  
mailed to you. The IRS will process your order for forms  
and publications as soon as possible. Don't resubmit  
requests you've already sent us. You can get forms and  
publications faster online.  
Trust or estate—The fiduciary.  
Form 941 may be signed by a duly authorized agent of  
the taxpayer if a valid power of attorney has been filed.  
Alternative signature method. Corporate officers or  
duly authorized agents may sign Form 941 by rubber  
stamp, mechanical device, or computer software program.  
For details and required documentation, see Rev. Proc.  
2005-39, 2005-28 I.R.B. 82, available at IRS.gov/irb/  
Paid Preparer Use Only  
A paid preparer must sign Form 941 and provide the  
information in the Paid Preparer Use Only section of Part 5  
14  
Instructions for Form 941 (Rev. 3-2024)  
   
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the  
Internal Revenue laws of the United States. You’re required to give us the information. We need it to ensure that you’re  
complying with these laws and to allow us to figure and collect the right amount of tax. Section 6011 requires you to  
provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification  
number. You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction  
Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be  
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax  
returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the  
IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may  
disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District  
of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this  
information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or  
to federal law enforcement and intelligence agencies to combat terrorism.  
Estimates of taxpayer burden. These estimates include forms in the Form 941 series, including attachments; Forms  
CT-1, CT-2, SS-8, W-2, W-3, 940, 945, 2032, 2678, 8027, 8027-T, 8453-EMP, 8850, 8879-EMP, 8922, 8952, and 8974,  
and their schedules; and all the forms employers attach to employment-related tax returns and related wage statements  
to employees.  
The following table shows burden estimates based on current statutory requirements as of April 15, 2023, for  
employers filing employment tax reporting forms and wage statement forms. Time spent and out-of-pocket costs are  
presented separately. Time burden is the time spent to comply with employer reporting responsibilities, including  
recordkeeping, preparing and submitting forms, and preparing and providing wage statements to employees.  
Out-of-pocket costs (“money”) include any expenses incurred to comply with employer reporting responsibilities. The  
amount of taxes paid isn’t included in reporting burden.  
The time and money burden reported below includes all associated forms and schedules, across all tax return  
preparation methods and employer reporting. They are national averages and don’t necessarily reflect a ““typical”  
employer’s reporting burden. Most employers experience lower than average burden, with burden varying considerably  
by the number of Forms W-2 that an employer files. For instance, the estimated average burden for an employer who  
issues four Forms W-2 is 63 hours (15.8 hours x 4) and $2,304 ($576 x 4). The estimated average burden for a large  
employer who issues 2,000 Forms W-2 is 800 hours (2,000 x 0.4) and $28,000 (2,000 x $14).  
Annual Average Burden  
Total Time (hours)  
Recordkeeping Time  
(hours)  
Time Spent on W-2  
Activities (hours)  
All Other Time  
(hours)  
Out-of-Pocket  
Costs  
Total Monetized  
Burden*  
Filers with Form 941  
Filers with Form 943  
Filers with Form 944  
65  
57  
24  
19  
16  
4
4
6
3
42  
35  
18  
$2,710  
$935  
$368  
$4,799  
$1,955  
$619  
*Total monetized burden = Monetized hours + Out-of-pocket costs.  
Annual Average Burden per Employee by Number of Employees (Form W-2 Count)  
Number of Employees  
Total Time (hours)  
Out-of-Pocket Costs  
Total Monetized Burden*  
All  
1 to 5  
6 to 10  
11 to 25  
26 to 50  
51 to 100  
101 to 250  
251 to 500  
501 to 1,000  
10.7  
15.8  
5.9  
4.4  
3.5  
2.7  
1.8  
1.3  
0.8  
$404  
$576  
$264  
$190  
$126  
$97  
$90  
$70  
$48  
$700  
$998  
$444  
$327  
$237  
$185  
$159  
$119  
$79  
Over 1,000  
0.4  
$14  
$28  
Filers with Form 941  
Filers with Form 943  
Filers with Form 944  
10.5  
19.2  
12  
$408  
$269  
$198  
$705  
$562  
$334  
*Total monetized burden = Monetized hours + Out-of-pocket costs.  
Comments. If you have comments concerning the accuracy of these time estimates or suggestions for making Form  
941 simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can  
send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW,  
IR-6526, Washington, DC 20224. Don’t send Form 941 to this address. Instead, see Where Should You File, earlier.  
Instructions for Form 941 (Rev. 3-2024)  
15