Form 941-X

IRS Form 941-X (Rev. April 2025) lets an employer correct errors on a previously filed Form 941 or Form 941-SS for a specific quarter and year. The filer enters employer details (EIN, name, address), selects the quarter, lists the discovery date, and chooses either the adjustment process or claim process. It requires corrected and originally reported payroll tax amounts, differences, and tax corrections for wages, withholding, Social Security/Medicare, Additional Medicare Tax, and certain credits. The employer must certify W-2/W-2c filing and, when applicable, employee repayments or consents, provide an explanation of corrections, and sign under penalties of perjury.

Employers who need to correct previously filed Form 941 or Form 941-SS for a specific quarter (or their authorized paid preparers).

File with the Internal Revenue Service (IRS) as directed in the Form 941-X instructions (mailing address/method depends on location and filing circumstances).