Form 941-X:

(Rev. April 2017)

Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund

Department of the Treasury — Internal Revenue Service OMB No. 1545-0029

Employer identification number 

(EIN) —

Name (not your trade name)

Trade name (if any)

Address

Number Street Suite or room number

City State ZIP code

Foreign country name Foreign province/county Foreign postal code

Read the separate instructions before completing this form. Use this form to correct 

errors you made on Form 941 or 941-SS. Use a separate Form 941-X for each quarter 

that needs correction. Type or print within the boxes. You MUST complete all three 

pages. Don't attach this form to Form 941 or 941-SS.

Return You're Correcting ...

Check the type of return you're correcting.

941

941-SS

Check the ONE quarter you're correcting.

1: January, February, March

2: April, May, June

3: July, August, September

4: October, November, December

Enter the calendar year of the 

quarter you're correcting.

(YYYY)

Enter the date you discovered errors.

/ /

(MM / DD / YYYY)

Part 1: Select ONLY one process. See page 4 for additional guidance.

1. Adjusted employment tax return. Check this box if you underreported amounts. Also

check this box if you overreported amounts and you would like to use the adjustment

process to correct the errors. You must check this box if you're correcting both

underreported and overreported amounts on this form. The amount shown on line 21, if

less than zero, may only be applied as a credit to your Form 941, Form 941-SS, or 

Form 944 for the tax period in which you're filing this form.

2. Claim. Check this box if you overreported amounts only and you would like to use the

claim process to ask for a refund or abatement of the amount shown on line 21. Don't

check this box if you're correcting ANY underreported amounts on this form.

Part 2: Complete the certifications.

3. I certify that I've filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, 

as required.

Note: If you're correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you're correcting overreported 

amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn't include Additional Medicare Tax. Form 941-X can't be 

used to correct overreported amounts of Additional Medicare Tax unless the amounts weren't withheld from employee wages or an 

adjustment is being made for the current year.

4. If you checked line 1 because you're adjusting overreported amounts, check all that apply. You must check at least one box.

I certify that:

a. I repaid or reimbursed each affected employee for the overcollected federal income tax or Additional Medicare Tax for the current 

year and the overcollected social security tax and Medicare tax for current and prior years. For adjustments of employee social 

security tax and Medicare tax overcollected in prior years, I have a written statement from each affected employee stating that he 

or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the overcollection.

b. The adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn't find the affected employees or 

each affected employee didn't give me a written statement that he or she hasn't claimed (or the claim was rejected) and won't 

claim a refund or credit for the overcollection.

c. The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn't withhold from 

employee wages.

5. If you checked line 2 because you're claiming a refund or abatement of overreported employment taxes, check all that apply. 

You must check at least one box. 

I certify that:

a. I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax. For claims of employee 

social security tax and Medicare tax overcollected in prior years, I have a written statement from each affected employee stating 

that he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the overcollection.

b. I have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security 

tax and Medicare tax. For refunds of employee social security tax and Medicare tax overcollected in prior years, I also have a 

written statement from each affected employee stating that he or she hasn't claimed (or the claim was rejected) and won't claim a 

refund or credit for the overcollection.

c. The claim for social security tax and Medicare tax is for the employer’s share only. I couldn't find the affected employees; or each 

affected employee didn't give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax; 

or each affected employee didn't give me a written statement that he or she hasn't claimed (or the claim was rejected) and won't 

claim a refund or credit for the overcollection.

d. The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn't withhold from 

employee wages.

Next ■▶

For Paperwork Reduction Act Notice, see the instructions. www.irs.gov/Form941X Cat. No. 17025J Form 941-X (Rev. 4-2017) 
Name (not your trade name) Employer identification number (EIN) Correcting quarter (1, 2, 3, 4)

Correcting calendar year (YYYY)

Part 3: Enter the corrections for this quarter. If any line doesn't apply, leave it blank.

Column 1

Total corrected 

amount (for ALL 

employees) —

Column 2

Amount originally 

reported or as 

previously corrected 

(for ALL employees) =

Column 3

Difference 

(If this amount is a 

negative number, 

use a minus sign.)

Column 4

Tax correction

6. Wages, tips and other 

compensation (Form 941, line 2) . — . = . Use the amount in Column 1 when you 

prepare your Forms W-2 or Forms W-2c.

7. Federal income tax withheld 

from wages, tips, and other 

compensation (Form 941, line 3) . — . = . Copy Column 

3 here ▶ .

8. Taxable social security wages 

(Form 941 or 941-SS, line 5a, 

Column 1) . — . = . × 0.124* = .

*If you're correcting your employer share only, use 0.062. See instructions.

9. Taxable social security tips (Form 

941 or 941-SS, line 5b, Column 1) . — . = . × 0.124* = .

*If you're correcting your employer share only, use 0.062. See instructions.

10. Taxable Medicare wages and tips 

(Form 941 or 941-SS, line 5c, Column 1) . — . = . × 0.029* = .

*If you're correcting your employer share only, use 0.0145. See instructions.

11. Taxable wages & tips subject to 

Additional Medicare Tax 

withholding (Form 941 or 

941-SS, line 5d)

. — . = . × 0.009* = .

*Certain wages and tips reported in Column 3 shouldn't be multiplied by 0.009. See instructions.

12. Section 3121(q) Notice and 

Demand—Tax due on 

unreported tips 

(Form 941 or 941-SS, line 5f)

. — . = . Copy Column 

3 here ▶ .

13. Tax adjustments (Form 941 or 

941-SS, lines 7–9) . — . = . Copy Column 

3 here ▶ .

14. Qualified small business payroll 

tax credit for increasing 

research activities (Form 941 or 

941-SS, line 11; you must attach 

Form 8974)

. — . = . See 

instructions .

15. Special addition to wages for 

federal income tax . — . = . See 

instructions .

16. Special addition to wages for 

social security taxes . — . = . See 

instructions .

17. Special addition to wages for 

Medicare taxes . — . = . See 

instructions .

18. Special addition to wages for 

Additional Medicare Tax . — . = . See 

instructions .

19. Combine the amounts on lines 7–18 of Column 4 . . . . . . . . . . . . . . . . . . . . . .

20a. COBRA premium assistance 

payments (see instructions) . — . = . See 

instructions .

20b. Number of individuals provided 

COBRA premium assistance 

(see instructions)

— =

21. Total. Combine the amounts on lines 19 and 20a of Column 4 . . . . . . . . . . . . . . . . . .

If line 21 is less than zero:

• If you checked line 1, this is the amount you want applied as a credit to your Form 941 for the tax period in which you're filing this 

form. (If you're currently filing a Form 944, Employer’s ANNUAL Federal Tax Return, see the instructions.)

• If you checked line 2, this is the amount you want refunded or abated.

If line 21 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to 

pay, see Amount you owe in the instructions.

Next ■▶

Page 2 Form 941-X (Rev. 4-2017)
Name (not your trade name) Employer identification number (EIN) Correcting quarter (1, 2, 3, 4)

Correcting calendar year (YYYY)

Part 4: Explain your corrections for this quarter.

22. Check here if any corrections you entered on a line include both underreported and overreported amounts. Explain both 

your underreported and overreported amounts on line 24.

23. Check here if any corrections involve reclassified workers. Explain on line 24.

24. You must give us a detailed explanation of how you determined your corrections. See the instructions.

Part 5: Sign here. You must complete all three pages of this form and sign it.

Under penalties of perjury, I declare that I have filed an original Form 941 or Form 941-SS and that I have examined this adjusted return or claim, 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

Date / /

Print your 

name here

Print your 

title here

Best daytime phone

Paid Preparer Use Only Check if you're 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 3 Form 941-X (Rev. 4-2017)
Form 941-X: Which process should you use? Type of errors 

you're 

correcting

Underreported 

amounts 

ONLY

Use the adjustment process to correct underreported amounts.

• Check the box on line 1.

• Pay the amount you owe from line 21 by the time you file Form 941-X.

Overreported 

amounts 

ONLY

The process you 

use depends on 

when you file 

Form 941-X.

If you're filing Form 941-X 

MORE THAN 90 days before 

the period of limitations on 

credit or refund for Form 941 

or Form 941-SS expires...

Choose either the adjustment process or the claim 

process to correct the overreported amounts.

Choose the adjustment process if you want the

amount shown on line 21 credited to your Form 941, 

Form 941-SS, or Form 944 for the period in which you 

file Form 941-X. Check the box on line 1.

OR

Choose the claim process if you want the amount 

shown on line 21 refunded to you or abated. Check 

the box on line 2.

If you're filing Form 941-X 

WITHIN 90 days of the 

expiration of the period of 

limitations on credit or refund 

for Form 941 or Form 941-SS...

You must use the claim process to correct the 

overreported amounts. Check the box on line 2.

BOTH 

underreported 

and 

overreported 

amounts 

The process you 

use depends on 

when you file 

Form 941-X.

If you're filing Form 941-X 

MORE THAN 90 days before 

the period of limitations on 

credit or refund for Form 941 

or Form 941-SS expires...

Choose either the adjustment process or both the 

adjustment process and the claim process when you 

correct both underreported and overreported 

amounts.

Choose the adjustment process if combining your 

underreported amounts and overreported amounts results 

in a balance due or creates a credit that you want applied 

to Form 941, Form 941-SS, or Form 944.

• File one Form 941-X, and

• Check the box on line 1 and follow the instructions 

on line 21.

OR

Choose both the adjustment process and the 

claim process if you want the overreported amount 

refunded to you or abated.

File two separate forms.

1. For the adjustment process, file one Form 941-X 

to correct the underreported amounts. Check the 

box on line 1. Pay the amount you owe from line 

21 by the time you file Form 941-X.

2. For the claim process, file a second Form 941-X 

to correct the overreported amounts. Check the 

box on line 2.

If you're filing Form 941-X 

WITHIN 90 days of the 

expiration of the period of 

limitations on credit or 

refund for Form 941 or 

Form 941-SS...

You must use both the adjustment process and 

the claim process.

File two separate forms.

1. For the adjustment process, file one Form 941-X to 

correct the underreported amounts. Check the box 

on line 1. Pay the amount you owe from line 21 by 

the time you file Form 941-X.

2. For the claim process, file a second Form 941-X to 

correct the overreported amounts. Check the box 

on line 2.

Page 4 Form 941-X (Rev. 4-2017)