The Employer’s Quarterly Federal Tax Return used by businesses to report federal income tax, Social Security tax, and Medicare tax withheld from employee paychecks, as well as the employer’s matching share of Social Security and Medicare taxes. [1]
Who Must File
- Most employers who pay wages subject to income and FICA (Social Security and Medicare) taxes. [1]
- Businesses must file every quarter even if they had no employees or paid no wages during that period (by checking the box on line 18). [1]
- Exceptions: Seasonal employers (for quarters with no wages), household employers (who use Schedule H), farm employers (who use Form 943), and small employers authorized to file the annual Form 944. [1, 2]
Due Dates
Form 941 is due by the last day of the month following the end of each calendar quarter: [1]
- Q1 (Jan–Mar): April 30
- Q2 (Apr–Jun): July 31
- Q3 (Jul–Sep): October 31
- Q4 (Oct–Dec): January 31
(Note: If you deposited all taxes on time, you get an extra 10 days to file). [1, 2]
How to File
- Online: Electronically via IRS e-file or through approved payroll software (like QuickBooks or Gusto). [1, 2]
- By Mail: Printed and mailed to the designated IRS Form 941 Address based on your business location and whether you are making a payment. [1, 2]