Formularul 941 Instrucţiuni pentru schema R
Instrucțiuni pentru schema R (Form 941), Schema de alocare pentru formularul agregat 941 Filere
Rev. martie 2024
Formulare aferente
- Formularul 941 (Secvența R) - Schema de alocare pentru formularul agregat 941 de dosare
Department of the Treasury
Internal Revenue Service
Instructions for Schedule R
(Form 941)
(Rev. March 2024)
Allocation Schedule for Aggregate Form 941 Filers
Section references are to the Internal Revenue Code
unless otherwise noted.
7705(e)(2); (c) a client who enters into a service
agreement described under Regulations section
31.3504-2(b)(2) with a certified professional employer
organization (CPEO); (d) a client who enters into a service
agreement described under Regulations section
31.3504-2(b)(2) with a non-certified professional employer
organization (PEO); or (e) a third party paying qualified
sick leave wages as an agent for the employer under
Regulations section 32.1(e)(3). If you have more than five
clients, complete as many Continuation Sheets as
necessary. Attach Schedule R, including any Continuation
Sheets, to your aggregate Form 941.
Future Developments
For the latest information about developments related to
Schedule R and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
What’s New
The format of the March 2024 revision of Schedule R has
reverted back to the format previously used on the March
2022 revision of Schedule R, in which columns m, s, t, and
v were "Reserved for future use." The calendar year field
on Schedule R is no longer prepopulated. In most cases,
the March 2024 revision of Schedule R should only be
used for quarters beginning after December 31, 2023.
However, in some rare instances (for example, you have a
client that is eligible to take the COBRA premium
assistance credit after the first quarter of 2022), you may
need to file the March 2024 revision of Schedule R with a
Form 941-X, Adjusted Employer's QUARTERLY Federal
Tax Return or Claim for Refund, for a quarter that began
before January 1, 2024.
Who Must File?
Agents approved by the IRS under section 3504 and
CPEOs must complete Schedule R each time they file an
aggregate Form 941. To request approval to act as an
agent for an employer under section 3504, the agent must
file Form 2678 with the IRS. Form 2678 must be previously
filed and approved by the IRS before filing Schedule R. To
become a CPEO, the organization must apply through the
IRS Online Registration System. Go to the IRS website at
IRS.gov/CPEO for more information. Other third-party
payers that file aggregate Forms 941, such as
non-certified PEOs, must complete and file Schedule R if
they have clients that are claiming the qualified small
business payroll tax credit for increasing research
activities. Third-party payers other than agents approved
by the IRS under section 3504 and CPEOs need to
include client-by-client amounts only for those clients
claiming the qualified small business payroll tax credit for
increasing research activities. Amounts for clients not
claiming the qualified small business payroll tax credit for
increasing research activities are included on Schedule R,
page 1, line 8. Schedule R must also be completed if any
clients are claiming credits on Form 941-X.
The March 2024 revision of Schedule R includes a new
checkbox to tell us if the Schedule R is attached to Form
941 or 941-X. Columns f, l, n, o, p, u, w, x, and y are now
used only when Schedule R is attached to Form 941-X.
At this time, the IRS expects the March 2024 revision of
Schedule R and these instructions to also be used for the
second, third, and fourth quarters of 2024, and possibly
longer. If changes in law require additional changes to
Schedule R, the form and/or these instructions may be
revised. You may need a prior revision of Schedule R
when filing a Form 941-X (for example, to claim or correct
the employee retention credit). Prior revisions of
link for "All Form 941 Revisions" under "Other Items You
May Find Useful"). Don't use an earlier revision of
Schedule R for any calendar quarter beginning after
December 31, 2023.
When Must You File?
If you’re an aggregate Form 941 filer, file Schedule R with
your aggregate Form 941 every quarter. Agents and
non-certified PEOs may file Form 941 and Schedule R
electronically or by paper submission. CPEOs must
generally file Form 941 and Schedule R 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/2023-13_IRB#REV-
General Instructions
Purpose of Schedule R
Beginning sometime in 2024, the IRS expects to
make filing Form 941-X available as part of
Modernized e-File (MeF). Monitor IRS.gov for
Use Schedule R to allocate certain aggregate information
reported on Form 941 or 941-X to each client. For
TIP
more information on availability.
purposes of Schedule R, the term “client” means (a) an
“employer or payer” identified on Form 2678, Employer/
Payer Appointment of Agent; (b) a customer who enters
into a contract that meets the requirements under section
Jan 10, 2024
Cat. No. 53729E
Column e. Total federal income tax withheld from wages,
tips, and other compensation allocated to the listed client
EIN from Form 941, line 3 (Form 941-X, line 7, column 1).
Column f. Total qualified sick leave wages and qualified
family leave wages paid during the quarter selected on
Schedule R for leave taken after March 31, 2020, and
before April 1, 2021, allocated to the listed client EIN from
Form 941-X, lines 9 and 10, column 1.
Column g. Total social security tax allocable to taxable
social security wages and taxable social security tips
allocated to the listed client EIN from Form 941, lines 5a
and 5b, column 2 (Form 941-X, lines 8 and 11, column 1,
multiplied by the applicable tax rate).
Column h. Medicare tax allocated to the listed client EIN
from Form 941, line 5c, column 2 (Form 941-X, line 12,
column 1, multiplied by the applicable tax rate).
Specific Instructions
Completing Schedule R
Enter Your Business Information
Carefully enter your employer identification number (EIN)
and the name of your business at the top of the schedule.
Make sure they exactly match the EIN and name shown
on the attached Form 941 or 941-X. Check one of the
"Type of filer" boxes to tell us if you're a section 3504
agent, a CPEO, or any other type of third party (for
example, a non-certified PEO).
Calendar Year
Enter the calendar year of the Form 941 or 941-X to which
you attached Schedule R.
Check the Box for the Quarter
Column i. Total social security and Medicare taxes
allocated to the listed client EIN from Form 941, line 5e
(no Form 941-X equivalent line). This amount includes
Additional Medicare Tax withholding.
Column j. Section 3121(q) Notice and Demand—Tax
due on unreported tips allocated to the listed client EIN
from Form 941, line 5f (Form 941-X, line 14, column 1).
Column k. Qualified small business payroll tax credit for
increasing research activities allocated to the listed client
EIN from Form 941, line 11 (Form 941-X, line 16, column
1). You must attach a separate Form 8974 for each client
claiming this credit.
Check the appropriate box of the quarter for which you're
filing Schedule R. Make sure the quarter checked on the
top of the Schedule R matches the quarter checked on the
attached Form 941 or 941-X.
Form Checkbox
Check a box to tell us if Schedule R is attached to Form
941 or 941-X.
Client and Employee Information
On Schedule R, including any Continuation Sheets, you
must report the following for each client.
Column l. Nonrefundable and refundable portions of the
credit for qualified sick and family leave wages paid during
the quarter selected on Schedule R for leave taken after
March 31, 2020, and before April 1, 2021, allocated to the
listed client EIN from Form 941-X, lines 17 and 25, column
1.
Column n. Nonrefundable and refundable portions of the
credit for qualified sick and family leave wages paid during
the quarter selected on Schedule R for leave taken after
March 31, 2021, and before October 1, 2021, allocated to
the listed client EIN from Form 941-X, lines 18b and 26b,
column 1.
Column o. Nonrefundable and refundable portions of
COBRA premium assistance credit paid during the
quarter selected on Schedule R allocated to the listed
client EIN from Form 941-X, lines 18c and 26c, column 1.
Column p. Number of individuals provided COBRA
premium assistance during the quarter selected on
Schedule R allocated to the listed client EIN from Form
941-X, line 18d, column 1.
Note. When entering amounts over 999.99 on
Schedule R, don't enter commas.
Column a. The client’s EIN.
Column b (CPEO Use Only). Enter a code to report the
type of wages, tips, and other compensation paid to the
individual(s) performing services for the client. If you paid
more than one type of wages, tips, or other compensation,
you must use more than one line to report for that client
and enter the applicable code for each line. The following
four codes are the only entries that can be made in
column b.
A: Wages, tips, and other compensation paid under
•
section 3511(a).
B: Wages, tips, and other compensation paid under
•
section 3511(c).
C: Wages, tips, and other compensation not reported
•
under code A or code B paid as a payor under a service
agreement described in Regulations section 31.3504-2(b)
(2).
D: Wages, tips, and other compensation paid as an
•
agent under Regulations section 31.3504-1.
Column q. Total taxes after adjustments and
nonrefundable credits allocated to the listed client EIN
from Form 941, line 12 (no Form 941-X equivalent line).
Column c. Number of employees who received wages,
tips, or other compensation for the pay period for the listed
client EIN from Form 941, line 1 (no Form 941-X
equivalent line).
Column d. Wages, tips, and other compensation
allocated to the listed client EIN from Form 941, line 2
(Form 941-X, line 6, column 1).
Column r. Total deposits for this quarter, including
overpayment applied from a prior quarter and
overpayments applied from Form 941-X, 941-X (PR), or
944-X, filed in the current quarter allocated to the listed
client EIN from Form 941, line 13 (no Form 941-X
equivalent line). Include any payment made with the return
allocated to the listed client EIN.
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Instructions for Schedule R (Form 941) (Rev. 3-2024)
Column u. Total qualified health plan expenses allocable
to qualified sick and family leave wages paid during the
quarter selected on Schedule R for leave taken after
March 31, 2020, and before April 1, 2021, allocated to the
listed client EIN from Form 941-X, lines 28 and 29, column
1.
Column w. Total amount of qualified sick leave wages
and amounts under certain collectively bargained
agreements allocable to qualified sick leave wages paid
during the quarter selected on Schedule R for leave taken
after March 31, 2021, and before October 1, 2021,
allocated to the listed client EIN from Form 941-X, lines 35
and 37, column 1.
Column x. Total amount of qualified health plan
expenses allocable to qualified sick and family leave
wages during the quarter selected on Schedule R for
leave taken after March 31, 2021, and before October 1,
2021, allocated to the listed client EIN from Form 941-X,
lines 36 and 39, column 1.
Line 7. Enter the combined subtotal from line 9 of all
Continuation Sheets for Schedule R for column c through
column l, column n through column r, column u, and
column w through column y.
Line 8. Enter Form 941 amounts for your employees for
column c through column l, column n through column r,
column u, and column w through column y. Non-certified
PEOs and third-party payers of sick pay as agents for the
employer must consolidate and include on line 8 any
amounts for clients that aren't reported individually on
Schedule R.
Line 9. Enter the totals of lines 6, 7, and 8 for column c
through column l, column n through column r, column u,
and column w through column y. The totals on line 9 must
match the totals on the aggregate Form 941. If the totals
don't match, there is an error that must be corrected
before filing Form 941 and Schedule R.
Continuation Sheet for Schedule R (Form 941)
Columns a through y. See the instructions under
Column y. Total amount of qualified family leave wages
and amounts under certain collectively bargained
agreements allocable to qualified family leave wages paid
during the quarter selected on Schedule R for leave taken
after March 31, 2021, and before October 1, 2021,
allocated to the listed client EIN from Form 941-X, lines 38
and 40, column 1.
Completing Schedule R, earlier.
Line 9. Enter the subtotals for clients from lines 1 through
8 for column c through column l, column n through column
r, column u, and column w through column y.
Line 6. Enter the subtotals for clients for column c
through column l, column n through column r, column u,
and column w through column y.
Paperwork Reduction Act Notice
We ask for the information on Schedule R to carry out the
Internal Revenue laws of the United States. You’re
required to give us this 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.
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 Code section 6103.
The time needed to complete and file Schedule R will
vary depending on individual circumstances. The
estimated burden for filing Schedule R is approved under
OMB control number 1545-0029 and is included in the
estimates shown in the Instructions for Form 941.
Instructions for Schedule R (Form 941) (Rev. 3-2024)
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