Free Form 941-X (Rev. June 2009) - Federal

Form (Rev. June 2009)

941-X:

Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Department of the Treasury -- Internal Revenue Service -- OMB No. 1545-0029

(EIN) Employer identification number

Return You Are Correcting ...
Check the type of return you are correcting: 941 941-SS Check the ONE quarter you are correcting:

Name (not your trade name)

Trade name (if any)

Address
Number Street Suite or room number

1: January, February, March 2: April, May, June

City

State

ZIP code

Use this form to correct errors you made on Form 941 or 941-SS for one quarter only. Type or print within the boxes. You MUST complete all three pages. Read the instructions before completing this form. Do not attach this form to Form 941 or 941-SS.

3: July, August, September 4: October, November, December Enter the calendar year of the quarter you are correcting: (YYYY)

Part 1: Select ONLY one process.
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 are correcting both underreported and overreported amounts on this form. The amount shown on line 18, if less than 0, may only be applied as a credit to your Form 941, Form 941-SS, Form 944, or Form 944-SS for the tax period in which you are 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 18. Do not check this box if you are correcting ANY underreported amounts on this form.

Enter the date you discovered errors: / /

(MM / DD / YYYY)

Part 2: Complete the certifications.
3. I certify that I have 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 are correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5.
4. If you checked line 1 because you are 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 for the current year and the overcollected social security and Medicare tax for current and prior years. For adjustments of employee social security and Medicare tax overcollected in prior years, I have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. b. The adjustment of social security tax and Medicare tax is for the employer's share only. I could not find the affected employees or each employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. c. The adjustment is for federal income tax, social security tax, and Medicare tax that I did not withhold from employee wages. 5. If you checked line 2 because you are 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 and Medicare tax. For claims of employee social security and Medicare tax overcollected in prior years, I have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not 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 and Medicare tax. For refunds of employee social security and Medicare tax overcollected in prior years, I also have a written statement from each employee stating that he or she has not claimed (or the claim was rejected) and will not 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 could not find the affected employees; or each employee did not give me a written consent to file a claim for the employee's share of social security and Medicare tax; or each employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection. d. The claim is for federal income tax, social security tax, and Medicare tax that I did not withhold from employee wages.

Next
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 17025J Form

941-X

(Rev. 6-2009)

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 does not 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

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Tax correction

6. Wages, tips and other compensation (from line 2 of Form 941) 7. Income tax withheld from wages, tips, and other compensation (from line 3 of Form 941) 8. Taxable social security wages (from line 5a, Column 1 of Form 941 or Form 941-SS) 9. Taxable social security tips (from line 5b, Column 1 of Form 941 or Form 941-SS) 10. Taxable Medicare wages and tips (from line 5c, Column 1 of Form 941 or Form 941-SS) 11. Tax adjustments (from lines 7a through 7c of Form 941 or Form 941-SS) 12. Special addition to wages for federal income tax 13. Special addition to wages for social security taxes 14. Special addition to wages for Medicare taxes

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Use the amount in Column 1 when you prepare your Forms W-2 or Forms W-2c.

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Copy Column 3 here

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.124* =

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*If you are correcting your employer share only, use .062. See instructions.

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.124* =

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*If you are correcting your employer share only, use .062. See instructions.

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.029* =

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*If you are correcting your employer share only, use .0145. See instructions.

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Copy Column 3 here

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See instructions

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See instructions

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See instructions

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15. Combine the amounts on lines 7­14 of Column 4 16. Advance earned income credit (EIC) payments made to employees (from Form 941, line 9) 17a. COBRA premium assistance payments (from line 12a of Form 941 or 941-SS) 17b. Number of individuals provided COBRA premium assistance (from line 12b of Form 941 or 941-SS)

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See instructions

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See instructions

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18. Total. Combine the amounts in lines 15, 16, and 17a of Column 4 If line 18 is less than 0: If you checked line 1, this is the amount you want applied as a credit to your Form 941 or Form 941-SS for the tax period in which you are filing this form. (If you are currently filing a Form 944 or Form 944-SS, Employer's ANNUAL Federal Tax Return, see the instructions.) If you checked line 2, this is the amount you want refunded or abated.

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If line 18 is more than 0, this is the amount you owe. Pay this amount when you file this return. For information on how to pay, see Amount You Owe in the instructions. Next
Page

2

Form

941-X

(Rev. 6-2009)

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. 19. 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 21. Check here if any corrections involve reclassified workers. Explain on line 21. You must give us a detailed explanation of how you determined your corrections. See the instructions.

20. 21.

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, they are 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 / / Best daytime phone ( Check if you are self-employed Preparer's SSN/PTIN Date EIN Phone State ZIP code
Form

Date

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Paid preparer's use only
Preparer's name Preparer's signature Firm's name (or yours if self-employed) Address City
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3

941-X

(Rev. 6-2009)

Type of errors you are correcting

Form 941-X: Which process should you use?
Use the adjustment process to correct underreported amounts. Check the box on line 1. Pay the amount you owe from line 18 when you file Form 941-X. The process you use depends on when you file Form 941-X. If you are 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 process to correct the overreported amounts. Choose the adjustment process if you want the amount shown on line 18 credited to your Form 941, Form 941-SS, Form 944, or Form 944-SS 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 18 refunded to you or abated. Check the box on line 2. You must use the claim process to correct the overreported amounts. Check the box on line 2.

Underreported amounts ONLY

Overreported amounts ONLY

If you are 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 ... BOTH underreported and overreported amounts The process you use depends on when you file Form 941-X. If you are 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, Form 944, or Form 944-SS. File one Form 941-X, and Check the box on line 1 and follow the instructions on line 18. 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 18 when 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 are 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 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 18 when 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.
Form

941-X

(Rev. 6-2009)