Form 941
Employer's Quarterly Federal Tax Return
Report the wages you paid, the federal income tax you withheld, and both shares of Social Security and Medicare tax for a calendar quarter.
Editing happens entirely in your browser — the form is never uploaded to a server.
What is Form 941?
Most employers file Form 941 four times a year to report payroll taxes: federal income tax withheld from employees, plus the employee and employer shares of Social Security and Medicare (FICA).
The form reconciles the tax you owe for the quarter against the deposits you already made, showing either a balance due or an overpayment.
Very small employers whose annual payroll-tax liability is $1,000 or less may be eligible to file Form 944 once a year instead — the IRS notifies you if you qualify.
- Who needs it
- Employers who withhold federal income tax or FICA from employee wages — which is almost every employer with staff. Household and agricultural employers use Schedule H or Form 943 instead.
- Deadline
- The last day of the month following the end of each quarter: April 30, July 31, October 31, and January 31. If all deposits were made on time and in full, you get an extra 10 days.
- How to submit
- E-file through an IRS-authorized provider or your payroll software, or mail the signed form to the address for your state and payment status listed in the instructions. Tax is deposited separately via EFTPS, not with the form.
Form 941 — line-by-line
Header
EIN, business name, trade name, address, and the quarter being reported (check one box).
Line 1 — Number of employees
Employees who received wages in the pay period covering the 12th of the last month of the quarter.
Line 2 — Wages, tips, and other compensation
Total taxable compensation paid during the quarter.
Line 3 — Federal income tax withheld
Total federal income tax withheld from wages, tips, and other payments.
Lines 5a–5f — Social Security and Medicare
Taxable Social Security wages and tips, Medicare wages, and Additional Medicare Tax withholding — each multiplied by its rate.
Lines 10–15 — Reconciliation
Total taxes after adjustments, total deposits for the quarter, and the resulting balance due or overpayment.
Part 2 — Deposit schedule
Whether you are a monthly or semiweekly depositor and your tax liability by month (or on Schedule B for semiweekly).
Form 941 — frequently asked questions
How often is Form 941 filed?+
Quarterly — four times a year, by the end of the month after each quarter closes.
941 vs 940?+
Form 941 is quarterly payroll tax (income tax withholding + FICA). Form 940 is the annual federal unemployment tax (FUTA).
Do I pay the tax with the form?+
No. Payroll tax is deposited on your monthly or semiweekly schedule through EFTPS. Form 941 only reports and reconciles.
What if I had no employees this quarter?+
You still file, checking the line that indicates you paid no wages, unless the IRS has approved you as a seasonal employer or you filed a final return.
Related forms
The blank Form 941 offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: March 2024.