Form 941 for 2010:

(Rev. October 2010)

Employer’s QUARTERLY Federal Tax Return

Department of the Treasury — Internal Revenue Service

951110

OMB No. 1545-0029

(EIN) 

Employer identification number

—

Name (not your trade name)

Trade name (if any)

Address

Number Street Suite or room number

City State ZIP code

Report for this Quarter of 2010 

(Check one.)

1: January, February, March

2: April, May, June

3: July, August, September

4: October, November, December

Read the separate instructions before you complete Form 941. Type or print within the boxes.

Part 1: Answer these questions for this quarter.

1 Number of employees who received wages, tips, or other compensation for the pay period 

including: Mar. 12 (Quarter 1), June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4) 1

2 Wages, tips, and other compensation . . . . . . . . . . . . . . . . . 2 .

3 Income tax withheld from wages, tips, and other compensation . . . . . . . . 3 .

4 If no wages, tips, and other compensation are subject to social security or Medicare tax Check and go to line 6e.

Column 1 Column 2 *Report wages/tips for this quarter, 

including those paid to qualified 

new employees, on lines 5a–5c. 

The social security tax exemption 

on wages/tips will be figured on 

lines 6c and 6d and will reduce the 

tax on line 6e.

5a Taxable social security wages* . . . × .124 = .

5b Taxable social security tips* . . . . × .124 = .

5c Taxable Medicare wages & tips* . . × .029 = .

5d Add Column 2 line 5a, Column 2 line 5b, and Column 2 line 5c . . . . . . . . . 5d .

6a Number of qualified employees first paid exempt wages/tips this quarter See instructions for definitions of 

qualified employee and 

exempt wages/tips. 6b Number of qualified employees paid exempt wages/tips this quarter

6c Exempt wages/tips paid to qualified employees this quarter . × .062 = 6d .

6e Total taxes before adjustments (line 3 + line 5d – line 6d = line 6e) . . . . . . . . . 6e .

7a Current quarter’s adjustment for fractions of cents . . . . . . . . . . . . . 7a .

7b Current quarter’s adjustment for sick pay . . . . . . . . . . . . . . . . 7b .

7c Current quarter’s adjustments for tips and group-term life insurance . . . . . . . 7c .

8 Total taxes after adjustments. Combine lines 6e through 7c . . . . . . . . . . . 8 .

9 Advance earned income credit (EIC) payments made to employees . . . . . . . 9 .

10 Total taxes after adjustment for advance EIC (line 8 – line 9 = line 10) . . . . . . . 10 .

11 Total deposits, including prior quarter overpayments . . . . . . . . . . . . 11 .

12a COBRA premium assistance payments (see instructions) . . . . . . . . . . . 12a .

12b Number of individuals provided COBRA premium assistance . . Complete lines 12c, 12d, and 12e 

only for the 2nd quarter of 2010.

12c Number of qualified employees paid exempt wages/tips March 19–31

12d Exempt wages/tips paid to qualified employees March 19–31 . × .062 = 12e .

13 Add lines 11, 12a, and 12e . . . . . . . . . . . . . . . . . . . . . 13 .

14 Balance due. If line 10 is more than line 13, enter the difference and see instructions . . . 14 .

15 Overpayment. If line 13 is more than line 10, enter the difference . Check one: Apply to next return. Send a refund.

▶ You MUST complete both pages of Form 941 and SIGN it. Next ■▶

For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Cat. No. 17001Z Form 941 (Rev. 10-2010)
950210

Name (not your trade name) Employer identification number (EIN)

Part 2: Tell us about your deposit schedule and tax liability for this quarter.

If you are unsure about whether you are a monthly schedule depositor or a semiweekly schedule depositor, see Pub. 15

(Circular E), section 11.

16

Write the state abbreviation for the state where you made your deposits OR write “MU” if you made your 

deposits in multiple states.

17 Check one: Line 10 on this return is less than $2,500 or line 10 on the return for the preceding quarter was less than $2,500, 

and you did not incur a $100,000 next-day deposit obligation during the current quarter. Go to Part 3.

You were a monthly schedule depositor for the entire quarter. Enter your tax liability 

for each month and total liability for the quarter.

Tax liability: Month 1 .

Month 2 .

Month 3 .

Total liability for quarter . Total must equal line 10.

You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941):

Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941.

Part 3: Tell us about your business. If a question does NOT apply to your business, leave it blank.

18 If your business has closed or you stopped paying wages . . . . . . . . . . . . . . . Check here, and

enter the final date you paid wages / / .

19 If you are a seasonal employer and you do not have to file a return for every quarter of the year . . Check here.

Part 4: May we speak with your third-party designee?

Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions

for details.

Yes. Designee’s name and phone number

Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS.

No.

Part 5: Sign here. You MUST complete both pages of Form 941 and SIGN it.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge 

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

✗ Sign your 

name here

Print your 

name here

Print your 

title here

Date / / Best daytime phone

Paid preparer use only Check if you are self-employed . . .

Preparer’s name

Preparer’s signature

Firm’s name (or yours 

if self-employed)

Address

City State

PTIN

Date / /

EIN

Phone

ZIP code

Page 2 Form 941 (Rev. 10-2010)
Form 941-V, 

Payment Voucher

Purpose of Form

Complete Form 941-V, Payment Voucher, if you are 

making a payment with Form 941, Employer’s 

QUARTERLY Federal Tax Return. We will use the 

completed voucher to credit your payment more promptly 

and accurately, and to improve our service to you.

If you have your return prepared by a third party and 

make a payment with that return, please provide this 

payment voucher to the return preparer.

Making Payments With Form 941

To avoid a penalty, make your payment with Form 941 

only if:

• Your net taxes for either the current quarter or the 

preceding quarter (line 10 on Form 941) are less than 

$2,500, you did not incur a $100,000 next-day deposit 

obligation during the current quarter, and you are paying 

in full with a timely filed return, or

• You are a monthly schedule depositor making a 

payment in accordance with the Accuracy of Deposits 

Rule. See section 11 of Pub. 15 (Circular E), Employer's 

Tax Guide, for details. In this case, the amount of your 

payment may be $2,500 or more.

Otherwise, you must deposit your payment by using 

the Electronic Federal Tax Payment System (EFTPS). See 

section 11 of Pub. 15 (Circular E) for deposit instructions. 

Do not use Form 941-V to make federal tax deposits.

Caution. Use Form 941-V when making any payment with 

Form 941. However, if you pay an amount with Form 941 

that should have been deposited, you may be subject to a 

penalty. See Deposit Penalties in section 11 of Pub. 15 

(Circular E).

Specific Instructions

Box 1—Employer identification number (EIN). If you do 

not have an EIN, apply for one on Form SS-4, Application 

for Employer Identification Number, and write “Applied 

For” and the date you applied in this entry space.

Box 2—Amount paid. Enter the amount paid with

Form 941.

Box 3—Tax period. Darken the circle identifying the

quarter for which the payment is made. Darken only

one circle.

Box 4—Name and address. Enter your name and

address as shown on Form 941.

• Enclose your check or money order made payable to 

the "United States Treasury." Be sure to enter your 

EIN, "Form 941," and the tax period on your check or 

money order. Do not send cash. Do not staple Form 

941-V or your payment to Form 941 (or to each other).

• Detach Form 941-V and send it with your payment 

and Form 941 to the address in the Instructions for 

Form 941.

Note. You must also complete the entity information 

above Part 1 on Form 941.

✁ ▼ Detach Here and Mail With Your Payment and Form 941. ▼

✃

Form 941-V

Department of the Treasury 

Internal Revenue Service 

Payment Voucher

▶ Do not staple this voucher or your payment to Form 941.

OMB No. 1545-0029

2010

1 Enter your employer identification 

number (EIN).

2

Enter the amount of your payment. ▶

Dollars Cents

3 Tax Period

1st 

Quarter

2nd 

Quarter

3rd 

Quarter

4th 

Quarter

4 Enter your business name (individual name if sole proprietor).

Enter your address.

Enter your city, state, and ZIP code.
Form 941 (Rev. 10-2010)

Privacy Act and Paperwork Reduction Act Notice. 

We ask for the information on Form 941 to carry out the 

Internal Revenue laws of the United States. We need it to 

figure and collect the right amount of tax. Subtitle C, 

Employment Taxes, of the Internal Revenue Code 

imposes employment taxes on wages, including income 

tax withholding. Form 941 is used to determine the 

amount of taxes that you owe. 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. If you fail to provide this 

information in a timely manner, or provide false or 

fraudulent information, you may be subject to penalties 

and interest.

You are 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 and 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 possessions 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.

The time needed to complete and file Form 941 will 

vary depending on individual circumstances. The 

estimated average time is:

Recordkeeping . . . . . . . . . . 13 hr., 52 min.

Learning about the law or the form . . . . 47 min.

Preparing, copying, assembling, and 

sending the form to the IRS . . . . . 1 hr., 3 min.

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 

write to: Internal Revenue Service, Tax Products 

Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 

Constitution Ave. NW, IR-6526, Washington, DC 20224. 

Do not send Form 941 to this address. Instead, see 

Where Should You File? in the Instructions for Form 941.