Form 941
E35021
Form 941 is a quarterly IRS tax return that employers use to report wages paid, income tax withheld, and Social Security and Medicare payroll taxes.
Observed surface forms (2)
| Surface form | Occurrences |
|---|---|
| Form 941 (Rev. 2023) | 1 |
| Form 941 (Rev. 2024) | 1 |
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
IRS tax form
ⓘ
U.S. federal tax return ⓘ |
| administeredBy |
Small Business/Self-Employed Division
ⓘ
surface form:
IRS Small Business and Self-Employed Division
|
| appliesTo |
most U.S. employers with employees
ⓘ
withholding agents for federal employment taxes ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| documentType |
information return
ⓘ
tax return ⓘ |
| filingFrequency | quarterly ⓘ |
| filingMethod |
electronic filing
ⓘ
paper filing by mail ⓘ |
| hasVersion |
Form 941
self-linksurface differs
ⓘ
surface form:
Form 941 (Rev. 2023)
Form 941 self-linksurface differs ⓘ
surface form:
Form 941 (Rev. 2024)
|
| includes |
Schedule B for semiweekly depositors (when required)
ⓘ
Schedule R for aggregate filers (when required) ⓘ |
| issuedBy | Internal Revenue Service ⓘ |
| jurisdiction | federal ⓘ |
| language | English ⓘ |
| officialName | Employer’s Quarterly Federal Tax Return ⓘ |
| relatedTo |
FICA taxes
ⓘ
Federal Insurance Contributions Act taxes ⓘ
surface form:
Federal Insurance Contributions Act
Form 940 ⓘ Form 944 ⓘ Form W-2 ⓘ Form W-3 ⓘ Federal Insurance Contributions Act taxes ⓘ
surface form:
Medicare payroll tax
Social Security payroll tax ⓘ |
| reports |
current quarter’s adjustments for fractions of cents
ⓘ
current quarter’s adjustments for group-term life insurance ⓘ current quarter’s adjustments for sick pay ⓘ current quarter’s adjustments for tips ⓘ federal income tax withheld from employees ⓘ number of employees ⓘ taxable Social Security tips ⓘ taxable group-term life insurance ⓘ total wages subject to Medicare tax ⓘ total wages subject to Social Security tax ⓘ |
| subjectArea |
employment taxes
ⓘ
payroll reporting ⓘ |
| usedBy | employers ⓘ |
| usedFor |
reconciling payroll tax deposits with tax liability
ⓘ
reporting Medicare tax ⓘ reporting Social Security tax ⓘ reporting adjustments to employment taxes ⓘ reporting employer’s share of Medicare tax ⓘ reporting employer’s share of Social Security tax ⓘ reporting federal income tax withheld ⓘ reporting wages paid to employees ⓘ |
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Form 941 (Rev. 2024)
this entity surface form:
Form 941 (Rev. 2023)