Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund - Instructions for Form 941-X

Sep 19, 2026

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Adjusted Employer's quarterly federal tax return or claim for refund instructions for Form 941-X explain how to correct errors made on Form 941 or 941-SS. The instructions differentiate between the adjustment process for under/overreported amounts and the claim process for refunds or abatements of overreported amounts only. It details required certifications, when employee repayment or written consents are necessary, and how to select the quarter and calendar year being corrected. It also covers entering correction amounts for wages, income tax withheld, and tax components.

LanguageEnglish

CategoryForms

FormatPDF

Pages17

Reading Time6 min

AccessFree to download

Adjusting vs Claiming

Part 1: Select One Process

Part 2: Complete the Certifications

Part 3: Enter the Corrections for This Quarter

Quarter and Date Selection

# Adjusted Employer's QUARTERLY Federal Tax Return or Claim for RefundOMB No.1545-0029Return You Are Correcting …Check the type of return you are correcting: Department ofthe Treasury-Internal Revenue Service (Rev.April 2015) Employer identification number (EIN) Name (not your trade name) Trade name (ifany) Address Suite or room number Street Number ZIP code State City Foreign postal code Foreign province/county Foreign country name Read the separate instructions before completing this form.Use this form to correcterrors you made on Form 941 or 941-SS.Use a separate Form 941-X for each quarterthat needs correction.Type or print within the boxes.You MUST complete all threepages.Do not attach this form to Form 941 or 941-SS. Part 1:Select ONLY one process.See page 4 for additional guidance. 1.Adjusted employment tax return.Check this box if you underreported amounts.Alsocheck this box if you overreported amounts and you would like to use the adjustmentprocess to correct the errors.You must check this box if you are correcting bothunderreported and overreported amounts on this form.The amount shown on line 20,ifless than zero,may only be applied as a credit to your Form 941,Form 941-SS,orForm 944 for the tax period in which you are filing this form. 2.Claim.Check this box if you overreported amounts only and you would like to use theclaim process to ask for a refund or abatement of the amount shown on line 20.Do not check this box if you are correcting ANY underreported amounts on this form. Part 2:Complete the certifications. 3.I certify that I have filed or will fle Forms W-2,Wage and Tax Statement,or Forms W-2c,Corrected Wage and Tax Statement,as required. Note.f you are correcting underreported amounts only,go to Part 3 on page 2 and skip lines 4 and 5.If you are corecting overreportedamounts,for purposes of the certifications on lines 4 and 5.Medicare tax does not include Aditional Medicare Tax.Form 941-X cannot beused to correct overreported amounts of Additional Medicare Tax unless the amounts were not withheld from employee wages or anadjustment is being made for the current year. 4.If you checked line 1 because you are adjusting overreported amounts,check all that apply.You must check at least one box.I certify that: I repaid or reimbursed each affected employee for the overcollected federal income tax or Additional Medicare Tax for the curentyear and the overcollected social security tax and Medicare tax for current and prior years.For adjustments of employee social.security tax and Medicare tax overcollected in prior years,I have a written statement from each affected employee stating that heor she has not claimed(or the claim was rejected)and will not claim a refund or credit for the overcollection. The adjustments of social security tax and Medicare tax are for the employer's share only.I could not find the affected employeesor each affected employee did not give me a writen statement that he or she has not claimed (or the claim was rejected)and willnot claim a refund or credit for the overcollection. The adjustment is for federal income tax,social security tax,Medicare tax,or Additional Medicare Tax that I did not withhold fromemployee wages 5.If you checked line 2 because you are claiming a refund or abatement of overreported employment taxes,check all that apply.You must check at least one box.I certify that: I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax.For claims of employeesocial security tax and Medicare tax overcollected in prior years.I have a written statement from each affected employee statingthat he or she has not claimed (or the claim was rejected)and will not claim arefund or credit for the overcollection. Ihave a written consent from each affected employee stating that I may file this claim for the em

FAQs

When should you use Form 941-X instead of correcting Form 941 or 941-SS directly?

Use Form 941-X to correct errors you made on Form 941 or 941-SS. Use a separate Form 941-X for each quarter that needs correction.

What is the difference between the adjustment process and the claim process on Form 941-X?

Check “Adjusted employment tax return” for correcting both underreported and/or overreported amounts using the adjustment process. Check “Claim” to request a refund or abatement for overreported amounts only.

What certifications must be completed on Form 941-X?

The form requires certifications that W-2 (or W-2c) filings are made or will be made, and it includes additional certification checks depending on whether you adjust overreported amounts or claim a refund/abatement for overreported employment taxes.

Sep 19, 2026

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