Form 941 instructions, the quarterly payroll return
Form 941 is the quarterly federal payroll tax return. Employers file it by April 30, July 31, October 31 and January 31 to report wages paid, federal income tax withheld, and both shares of Social Security and Medicare. Taxes are deposited on a monthly or semiweekly schedule, not paid with the return.
Updated November 2026 · By Pankil Kumar, Managing Partner
Quick facts
- Filed. April 30, July 31, October 31 and January 31
- Deposits. Monthly or semiweekly, by the lookback rule
- Small employers. Yearly Form 944 if the IRS tells you to
Who files Form 941?
Every employer that pays wages subject to federal income tax withholding, Social Security or Medicare files Form 941 each quarter, even with no wages that quarter, until it files a final return. The IRS may instead tell very small employers, with $1,000 or less of these taxes a year, to file Form 944 once a year.
When is Form 941 due?
| Quarter | Covers | Due |
|---|---|---|
| 1st | January to March | April 30 |
| 2nd | April to June | July 31 |
| 3rd | July to September | October 31 |
| 4th | October to December | January 31 |
If you deposited all taxes on time, you get 10 more days to file.
How do payroll tax deposits work?
Deposits go through EFTPS or your payroll provider, on a schedule set by the lookback period, the 12 months ending June 30 of the prior year.
| Taxes in the lookback period | Schedule |
|---|---|
| $50,000 or less | Monthly, by the 15th of the next month |
| More than $50,000 | Semiweekly, Wednesday or Friday after payday |
| $100,000 or more on one day | Next business day |
| Under $2,500 for the quarter | You can pay with the return |
What does each part report?
Part 1 reports wages, tips, withholding and the Social Security and Medicare taxes, and any credits. Part 2 says your deposit schedule; semiweekly depositors attach Schedule B. Part 3 covers business closures and seasonal employers. Totals for the year should match the W-2s you file in January.
How do I fix a mistake?
File Form 941-X for the quarter with the error. Don't change a later 941 to fix an earlier one. Our payroll service files every 941 and deposit for you, and our Form 941 vs Form 940 post explains how the two fit together.
Sources
General information, not tax advice for your situation.
When is Form 941 due?
April 30, July 31, October 31 and January 31, for the quarter just ended. You get until the 10th of the next month if every deposit was on time.
Do I file Form 941 if I had no payroll?
Yes, unless you're a seasonal employer or filed a final return. File it showing zero.
What is the penalty for filing Form 941 late?
Generally 5% of the unpaid tax for each month or part of a month late, up to 25%, plus separate penalties for late deposits.
What is the difference between Form 941 and 944?
Form 941 is quarterly. Form 944 is yearly, only for small employers the IRS has told to use it.
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