941 Forms are filed to report all of the following amounts: 1) Wages you have paid. 2) Tips your employees have received. 3) Federal income tax you withheld. 4) Both the employer's and the employee's share of social security and Medicare taxes. 5) Current quarter's adjustments to social security and Medicare taxes for fractions of cents, sick pay, tips, and group-term life insurance. 6) Advance earned income tax credit (EIC) payments. 7) Credit for COBRA premium assistance payments. After you file your first Form 941, you must file a return for each quarter, even if you have no taxes to report, unless you filed a final return or other certain exceptions apply.
941 Form Changes for Tax Year 2012
The IRS has created a page on IRS.gov for information about Form 941, at irs.gov/form941. Information about any future developments affecting Form 941 (such as legislation enacted after the form’s release) will be posted on that page. (more 2012 941 Form Changes...)
Due Dates for 941 Forms
| To Internal Revenue Service | ||
| Form 941 is due by the last day of the month that follows the end of the quarter. | ||
| The Quarter Includes | Quarter Ends | Form 941 is Due |
|
January, February, March April, May, June July, August, September October, November, December |
March 31 June 30 September 30 December 31 |
April 30 July 31 October 31 January 31 |
* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.
