Form 941

IRS Form 941 (Rev. March 2025) is the Employer’s Quarterly Federal Tax Return for reporting 2025 quarterly payroll taxes. Employers enter their EIN, business name and address, select the quarter, report employee count, total wages/tips, federal income tax withheld, and taxable Social Security and Medicare wages/tips (including Additional Medicare Tax). The form calculates total taxes, adjustments, credits (including the research payroll tax credit via Form 8974), deposits, and any balance due or overpayment/refund choice. Part 2 records deposit schedule and tax liability details, Part 3 covers business status (final/seasonal), Part 4 allows a third-party designee, and Part 5 requires signatures. Form 941-V is a payment voucher for eligible mailed payments.

Employers required to file a quarterly federal employment tax return (or their authorized payroll provider/tax preparer).

Submit to the IRS as instructed for Form 941 (file per IRS instructions; if mailing a payment, include Form 941-V and mail to the address listed in the Form 941 instructions).