950413

Schedule R (Form 941): Allocation Schedule for Aggregate Form 941 Filers OMB No. 1545-0029

(Rev. January 2014)

Department of the Treasury — Internal Revenue Service

Employer identification number 

(EIN) —

Name as shown on

Form 941

Read the instructions before you complete Schedule R (Form 941). Type or print within the boxes. 

Complete a separate line for the amounts allocated to each of your clients.

Report for calendar year:

Check the quarter (same as Form 941):

1: January, February, March

2: April, May, June

3: July, August, September

4: October, November, December

 (a)

Client’s 

Employer 

identification 

number (EIN)

(b) 

Wages, tips, and 

other compensation 

allocated to the 

listed client EIN from 

Form 941, line 2

(c) 

Federal income tax 

withheld from wages, 

tips, and other 

compensation 

allocated to the 

listed client EIN from 

Form 941, line 3

(d) 

Total social security 

and Medicare taxes 

allocated to the 

listed client EIN from 

Form 941, line 5e

(e) 

Section 3121(q) 

Notice and DemandTax due on 

unreported tips

allocated to the 

listed client EIN from 

Form 941, line 5f

(f) 

Total taxes after 

adjustments

allocated to the 

listed client EIN from 

Form 941, line 10

(g) 

Total deposits from 

Form 941, line 11,

plus any payments 

made with the return 

allocated to the 

listed client EIN

1 . . . . . .

2 . . . . . .

3 . . . . . .

4 . . . . . .

5 . . . . . .

6 . . . . . .

7 . . . . . .

8 . . . . . .

9 . . . . . .

10 . . . . . .

11 . . . . . .

12 . . . . . .

13 . . . . . .

14 . . . . . .

15 . . . . . .

16 Subtotals for 

clients. Add all

amounts on lines

1 through 15 . . . . . .

17 Enter the 

combined 

subtotal from 

line 26 of all 

Continuation 

Sheets for 

Schedule R 

(Form 941) . . . . . .

18 Enter Form 941 

amounts for your 

employees . . . . . .

19 Totals. Add lines

16, 17, and 18.

The column 

totals must

match the

related lines on

the aggregate

Form 941. . . . . . .

For Paperwork Reduction Act Notice, see the instructions. IRS.gov/form941 Cat. No. 49301K Schedule R (Form 941) (Rev. 1-2014)
Page of 950513

Continuation Sheet for Schedule R (Form 941)

(Rev. January 2014)

Employer identification number 

(EIN) —

Name as shown on

Form 941

Report for calendar year:

Check the quarter (same as Form 941):

1: January, February, March

2: April, May, June

3: July, August, September

4: October, November, December

(a) 

Client’s 

Employer 

identification 

number (EIN)

(b) 

Wages, tips, and 

other compensation 

allocated to the 

listed client EIN from 

Form 941, line 2

(c) 

Federal income tax 

withheld from wages, 

tips, and other 

compensation 

allocated to the 

listed client EIN from 

Form 941, line 3

(d) 

Total social security 

and Medicare taxes 

allocated to the 

listed client EIN from 

Form 941, line 5e

(e) 

Section 3121(q) 

Notice and DemandTax due on 

unreported tips

allocated to the 

listed client EIN from 

Form 941, line 5f

(f) 

Total taxes after 

adjustments 

allocated to the 

listed client EIN from 

Form 941, line 10

(g) 

Total deposits from 

Form 941, line 11,

plus any payments 

made with the return 

allocated to the 

listed client EIN

1 . . . . . .

2 . . . . . .

3 . . . . . .

4 . . . . . .

5 . . . . . .

6 . . . . . .

7 . . . . . .

8 . . . . . .

9 . . . . . .

10 . . . . . .

11 . . . . . .

12 . . . . . .

13 . . . . . .

14 . . . . . .

15 . . . . . .

16 . . . . . .

17 . . . . . .

18 . . . . . .

19 . . . . . .

20 . . . . . .

21 . . . . . .

22 . . . . . .

23 . . . . . .

24 . . . . . .

25 . . . . . .

26 Subtotals for clients.

Add lines 1 through 25. 

Include the subtotals 

from line 26 on line 17 

of Schedule R 

(Form 941). . . . . . .

Schedule R (Form 941) (Rev. 1-2014)
950613

Schedule R (Form 941) (Rev. 1-2014)

Section references are to the Internal Revenue Code unless otherwise 

noted.

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 www.irs.gov/form941.

General Instructions

Purpose of Schedule R 

Use Schedule R to allocate the aggregate information reported on Form 

941 to each client. If you have more than 15 clients, complete as many 

continuation sheets as necessary. Attach Schedule R, including any 

continuation sheets, to your aggregate Form 941.

Who Must File?

You must complete Schedule R each time you file an aggregate 

Form 941, Employer’s QUARTERLY Federal Tax Return. 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, you must file 

Form 2678, Employer/Payer Appointment of Agent, with the IRS. On 

Schedule R, we call those employers your clients. Form 2678 must be 

previously filed and approved by the IRS before filing Schedule R.

When Must You File?

If you are an aggregate Form 941 filer, file Schedule R with your 

aggregate Form 941 every quarter when Form 941 is due. The 

Schedule R may be filed electronically or by paper submission. 

However, agents filing for 1,000 or more clients must file a paper return 

unless they are e-filing through an approved transmitter that uses the 

IRS's Modernized e-File system.

Specific Instructions

Completing Schedule R 

Enter Your Business Information

Carefully enter your 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.

Calendar Year

Enter the calendar year that applies to the quarter checked.

Check the Box for the Quarter

Check the appropriate box of the quarter for which you are filing 

Schedule R. Make sure the quarter checked on the top of the 

Schedule R matches the quarter checked on the attached Form 941.

Client and Employee Information

On Schedule R, including any continuation sheets, you must report the 

following for each client.

Note. When entering amounts over 999.99 on Schedule R, do not enter 

commas.

• The client’s EIN.

• Wages, tips, and other compensation allocated to the listed client EIN 

from Form 941, line 2.

• Total income tax withheld from wages, tips, and other compensation 

allocated to the listed client EIN from Form 941, line 3.

• Total social security and Medicare taxes allocated to the listed client 

EIN from Form 941, line 5e. This amount includes Additional Medicare 

Tax withholding.

• Section 3121(q) Notice and Demand—Tax due on unreported tips 

allocated to the listed client EIN from Form 941, line 5f.

• Total taxes after adjustments allocated to the listed client EIN from 

Form 941, line 10.

• Total deposits from Form 941, line 11, plus any payments made with 

the return allocated to the listed client EIN.

You must also report the same information for your employees on 

Schedule R, line 18.

Compare the total of each column on Schedule R, line 19 (including 

your information on line 18), to the amounts reported on the aggregate 

Form 941. For each column total of Schedule R, the relevant line from 

Form 941 is noted in the column heading.

If the totals on Schedule R, line 19, do not match the totals on Form 

941, there is an error that must be corrected before submitting Form 

941 and Schedule R.

Paperwork Reduction Act Notice. We ask for the information on

Schedule R to carry out the Internal Revenue laws of the United States. 

You are required to give us this information. We need it to ensure that 

you are complying with these laws and to allow us to figure and collect 

the right amount of tax.

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 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.

The time needed to complete and file Schedule R will vary depending 

on individual circumstances. The estimated average time is:

Recordkeeping . . . . . . . . . . . . 12 hr., 26 min.

Learning about the law or the form . . . . . . . . 12 min.

Preparing, copying, and assembling the form . . . . . 24 min.

If you have comments concerning the accuracy of these time 

estimates or suggestions for making Schedule R simpler, we would be 

happy to hear from you. You can send us comments from www.irs.gov/

formspubs. Click on More Information and then click on Comment on 

Tax Forms and Publications. Or you can send your comments to Internal 

Revenue Service, Tax Forms and Publications Division, 1111 

Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send 

Schedule R to this address. Instead, see Where Should You File? in the 

Instructions for Form 941.