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Modulo 941 Istruzioni per la pianificazione B

Istruzioni per il programma B (Form 941), Rapporto di responsabilità fiscale per i depositanti semestrali

Rev. marzo 2024

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Department of the Treasury  
Internal Revenue Service  
Instructions for Schedule B  
(Form 941)  
(Rev. March 2024)  
Report of Tax Liability for Semiweekly Schedule Depositors  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
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. For more  
Future Developments  
For the latest information about developments related to  
Schedule B and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
information about the payroll tax credit, see IRS.gov/  
Reporting prior period adjustments. Prior period  
adjustments are reported on Form 941-X, Adjusted  
Employer's QUARTERLY Federal Tax Return or Claim for  
Refund, or Form 944-X, Adjusted Employer's ANNUAL  
Federal Tax Return or Claim for Refund, and aren’t taken  
into account when figuring the tax liability for the current  
quarter.  
When you file Schedule B with your Form 941, don’t  
change your current quarter tax liability by adjustments  
reported on any Form 941-X or 944-X.  
Amended Schedule B. If you have been assessed a  
failure-to-deposit (FTD) penalty, you may be able to file an  
amended Schedule B. See Correcting Previously  
What’s New  
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. 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. Therefore, the  
instructions on adjusting your tax liability for the  
nonrefundable portion of this credit have been removed  
from these instructions. See the Instructions for Form 941  
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 applicable leave period.  
General Instructions  
Purpose of Schedule B  
These instructions tell you about Schedule B. To  
determine if you’re a semiweekly schedule depositor, see  
section 11 of Pub. 15, Employer's Tax Guide.  
Reminders  
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  
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  
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.  
Federal law also requires employers 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.  
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  
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.  
On Schedule B, list your tax liability for each day. Your  
tax liability is based on the dates wages were paid. Your  
liability includes:  
Starting in the first quarter of 2023, the payroll tax credit  
The federal income tax you withheld from your  
•
is first used to reduce the employer share of social  
employees' pay, and  
Both the employer and employee share of social  
security tax up to $250,000 per quarter and any remaining  
credit reduces the employer share of Medicare tax for the  
•
security and Medicare taxes.  
Jan 10, 2024  
Cat. No. 38683X  
Don’t use Schedule B to show federal tax deposits. The  
IRS gets deposit data from electronic funds transfers.  
Enter Your Tax Liability by Month  
Schedule B is divided into the 3 months that make up a  
quarter of a year. Each month has 31 numbered spaces  
that correspond to the dates of a typical month. Enter your  
tax liabilities in the spaces that correspond to the dates  
you paid wages to your employees, not the date payroll  
liabilities were accrued or deposits were made.  
The IRS uses Schedule B to determine if you’ve  
deposited your federal employment tax liabilities  
!
CAUTION  
on time. If you're a semiweekly schedule depositor  
and you don’t properly complete and file your Schedule B  
with Form 941, the IRS may propose an “averaged” FTD  
penalty. See Deposit Penalties in section 11 of Pub. 15.  
For example, if your payroll period ended on December  
31, 2023, and you paid the wages for that period on  
January 6, 2024, you would:  
Who Must File?  
Go to Month 1 (because January is the first month of  
•
File Schedule B if you’re a semiweekly schedule  
depositor. You’re a semiweekly schedule depositor if you  
reported more than $50,000 of employment taxes in the  
lookback period or accumulated a tax liability of $100,000  
or more on any given day in the current or prior calendar  
year. If you became a semiweekly schedule depositor  
during the quarter, you must complete Schedule B for the  
entire quarter. See section 11 of Pub. 15. The $100,000  
tax liability threshold requiring a next-day deposit is  
determined before you consider any reduction of your  
liability for nonrefundable credits.  
the quarter), and  
Enter your tax liability on line 6 (because line 6  
•
represents the sixth day of the month).  
Make sure you have checked the appropriate box  
in Part 2 of Form 941 to show that you’re a  
semiweekly schedule depositor.  
TIP  
Example 1. Cedar Co. is a semiweekly schedule  
depositor that pays wages for each month on the last day  
of the month. On December 24, 2024, Cedar Co. also  
paid its employees year-end bonuses (subject to  
employment taxes). Cedar Co. must report employment  
tax liabilities on Schedule B for the fourth quarter  
(October, November, December) as follows.  
Don’t complete Schedule B if you have a tax  
liability on Form 941, line 12, that is less than  
!
CAUTION  
$2,500 during the quarter.  
Month  
Lines for dates wages were paid  
When Must You File?  
1 (October)  
2 (November)  
3 (December)  
3 (December)  
line 31 (payday, last day of the month)  
line 30 (payday, last day of the month)  
line 24 (bonus paid December 24, 2024)  
line 31 (payday, last day of the month)  
Schedule B is filed with Form 941. Therefore, the due date  
of Schedule B is the same as the due date for the  
applicable Form 941. In some situations, Schedule B may  
be filed with Form 941-X. See Form 941-X, later, for  
details.  
Example 2. Fir Co. is a semiweekly schedule depositor  
that pays employees every other Friday. Fir Co.  
Don’t file Schedule B as an attachment to Form 944,  
Employer's ANNUAL Federal Tax Return. Instead, if you’re  
a semiweekly schedule depositor that is required to file a  
report of tax liability with Form 944, use Form 945-A,  
Annual Record of Federal Tax Liability.  
accumulated a $20,000 employment tax liability on each  
of these pay dates: January 5, 2024; January 19, 2024;  
February 2, 2024; February 16, 2024; March 1, 2024;  
March 15, 2024; and March 29, 2024. Fir Co. must report  
employment tax liabilities on Schedule B as follows.  
Specific Instructions  
Completing Schedule B  
Enter Your Business Information  
Month  
Lines for dates wages were paid  
lines 5 and 19  
lines 2 and 16  
1 (January)  
2 (February)  
3 (March)  
lines 1, 15, and 29  
Carefully enter your employer identification number (EIN)  
and name at the top of the schedule. Make sure that they  
exactly match the name of your business and the EIN that  
the IRS assigned to your business and also agree with the  
name and EIN shown on the attached Form 941 or 941-X.  
Example 3. Elm Co. is a new business and monthly  
schedule depositor for 2024. Elm Co. paid wages every  
Friday and accumulated a $2,000 employment tax liability  
on January 19, 2024. On January 26, 2024, and on every  
subsequent Friday during 2024, Elm Co. accumulated a  
$110,000 employment tax liability. Under the deposit  
rules, employers become semiweekly schedule  
depositors on the day after any day they accumulate  
$100,000 or more of employment tax liability in a deposit  
period. Elm Co. became a semiweekly schedule depositor  
on January 27, 2024, because Elm Co. had a total  
accumulated employment tax liability of $112,000 on  
January 26, 2024. For more information, see section 11 of  
Pub. 15.  
Calendar Year  
Enter the calendar year that applies to the quarter  
checked.  
Check the Box for the Quarter  
Under Report for this Quarter at the top of Schedule B,  
check the appropriate box of the quarter for which you’re  
filing this schedule. Make sure the quarter checked on the  
top of the Schedule B matches the quarter checked on  
your Form 941 or 941-X.  
Elm Co. must complete Schedule B as shown next and  
file it with Form 941. Elm Co. won’t check the second box  
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Instructions for Schedule B (Form 941) (Rev. 3-2024)  
on Form 941, line 16, even though Elm Co. was a monthly  
schedule depositor until January 27, 2024. Instead, Elm  
Co. must check the third box on Form 941, line 16.  
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. For more  
information about the payroll tax credit, go to IRS.gov/  
Month  
Lines for dates wages were paid  
line 19  
Amount to report  
$2,000  
1 (January)  
1 (January)  
2 (February)  
3 (March)  
line 26  
lines 2, 9, 16, and 23  
lines 1, 8, 15, 22, and 29  
$110,000  
$110,000  
$110,000  
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  
Total Liability for the Quarter  
To find your total liability for the quarter, add your monthly  
tax liabilities.  
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 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 Medicare tax for the quarter. If Rose Co. still  
has credit 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.  
Tax Liability for Month 1  
+ Tax Liability for Month 2  
+ Tax Liability for Month 3  
Total Liability for the Quarter  
Your total liability for the quarter must equal line 12  
on Form 941.  
!
CAUTION  
Adjusting tax liability for the qualified small business  
payroll tax credit for increasing research activities  
(Form 941, line 11). Semiweekly schedule depositors  
must account for the qualified small business payroll tax  
credit for increasing research activities claimed on Form  
941, line 11, when reporting their tax liabilities on  
Schedule B. The total tax liability for the quarter must  
equal the amount reported on Form 941, line 12. Failure to  
account for the qualified small business payroll tax credit  
for increasing research activities on Schedule B may  
cause Schedule B to report more than the total tax liability  
reported on Form 941, line 12. Don't reduce your daily tax  
liability reported on Schedule B below zero.  
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 Schedule B, 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 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 Schedule B, 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  
Correcting Previously Reported Tax Liability  
Semiweekly schedule depositors. If you’ve been  
assessed an FTD penalty for a quarter and you made an  
error on Schedule B and the correction won’t change the  
total liability for the quarter you reported on Schedule B,  
you may be able to reduce your penalty by filing an  
amended Schedule B.  
Example. You reported a liability of $3,000 on day 1 of  
month 1. However, the liability was actually for month 3.  
Prepare an amended Schedule B showing the $3,000  
liability on day 1 of month 3. Also, you must enter the  
liabilities previously reported for the quarter that didn’t  
Instructions for Schedule B (Form 941) (Rev. 3-2024)  
3
   
change. Write “Amended” at the top of Schedule B. The  
IRS will refigure the penalty and notify you of any change  
in the penalty.  
Monthly schedule depositors. You can file a  
Schedule B if you have been assessed an FTD penalty for  
a quarter and you made an error on the monthly tax  
liability section of Form 941. When completing Schedule B  
for this situation, only enter the monthly totals. The daily  
entries aren’t required.  
Where to file. File your amended Schedule B, or, for  
monthly schedule depositors, your original Schedule B at  
the address provided in the penalty notice you received. If  
you're filing an amended Schedule B, you don’t have to  
submit your original Schedule B.  
Tax increase—Form 941-X filed late. If you owe tax and  
are filing a late Form 941-X, that is, after the due date of  
the return for the return period in which you discovered the  
error, you must file an amended Schedule B with Form  
941-X. Otherwise, the IRS may assess an “averaged” FTD  
penalty.  
The total tax reported on the “Total liability for the  
quarter” line of the amended Schedule B must match the  
corrected tax (Form 941, line 12, combined with any  
correction reported on Form 941-X, line 23) for the  
quarter, less any previous abatements and interest-free  
tax assessments.  
Paperwork Reduction Act Notice. We ask for the  
information on Schedule B 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.  
Form 941-X  
You may need to file an amended Schedule B with Form  
941-X to avoid or reduce an FTD penalty.  
Tax decrease. If you’re filing Form 941-X for a quarter,  
you can file an amended Schedule B with Form 941-X if  
both of the following apply.  
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  
1. You have a tax decrease.  
2. You were assessed an FTD penalty.  
File your amended Schedule B with Form 941-X. The total  
liability for the quarter reported on your amended  
Schedule B must equal the corrected amount of tax  
reported on Form 941-X. If your penalty is decreased, the  
IRS will include the penalty decrease with your tax  
decrease.  
Tax increase—Form 941-X filed timely. If you’re filing a  
timely Form 941-X showing a tax increase, don’t file an  
amended Schedule B, unless you were assessed an FTD  
penalty caused by an incorrect, incomplete, or missing  
Schedule B. If you’re filing an amended Schedule B, don’t  
include the tax increase reported on Form 941-X.  
confidential, as required by Code section 6103.  
The time needed to complete and file Schedule B will  
vary depending on individual circumstances. The  
estimated burden for employers filing Schedule B is  
approved under OMB control number 1545-0029 and is  
included in the estimates shown in the Instructions for  
Form 941.  
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Instructions for Schedule B (Form 941) (Rev. 3-2024)