Form 941-X Due Dates

When Should You File Form 941-X?

File Form 941-X as soon as you discover an error on a previously filed Form 941. However, do not file Form 941-X if your only errors relate to:

• The number of employees who received wages (Form 941, Line 1)
• Federal tax liabilities reported on Form 941, Part 2 or on Schedule B (Form 941) Report of Tax Liability for Semiweekly Schedule Depositors

Due Dates for Filing Form 941-X:

• Underreported Tax: File Form 941-X by the due date of the return for the period in which you discovered the error and pay the amount owed to avoid penalties and interest.
• Overreported Tax:
  1. Adjustment Process: File Form 941-X soon after discovering the error but more than 90 days before the period of limitations expires.
  2. Claim Process: File Form 941-X any time before the period of limitations on credit or refund expires.

Deadlines for Underreported Tax:

If filing late, attach an amended Schedule B to Form 941-X to avoid an “averaged” FTD penalty.

Is There a Deadline for Filing Form 941-X?

You can correct overreported taxes on a previously filed Form 941 by filing Form 941-X within 3 years of the date Form 941 was filed or 2 years from the date you paid the tax, whichever is later. These periods are called limitations.

Example: If you filed your 2023 fourth quarter Form 941 on January 25, 2024, the IRS considers it filed on April 15, 2024. If you discover an overreported amount on January 29, 2027, you must file Form 941-X by April 15, 2027.

If you file Form 941-X to correct overreported taxes in the last 90 days of the period of limitations, use the claim process and not the adjustment process. For underreported taxes, file a separate Form 941-X and pay any tax due.

Where Should You File Form 941-X?

You are encouraged to file Form 941-X electronically once available. If mailing a paper Form 941-X, use the following addresses based on your location:

Mailing Addresses for Form 941-X:

PDSs (Private Delivery Services) cannot deliver to P.O. boxes. Use the U.S. Postal Service to mail an item to a P.O. box address. For a current list of PDSs, visit IRS PDS site. If you file Form 941-X using a PDS, send it to the following address.

Ogden - Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201

What About Penalties and Interest?

Your correction of an underreported tax amount generally won’t be subject to an FTP penalty, FTD penalty, or interest if you:

• File on time (by the due date of Form 941 for the quarter in which you discover the error)
• Pay the amount shown on line 27 by the time you file Form 941-X
• Enter the date you discovered the error
• Explain in detail the grounds and facts for the correction

However, no correction will be eligible for interest-free treatment if:

• The amounts underreported relate to an issue raised in a prior period examination
• You knowingly underreported your employment tax liability
• You received a notice and demand for payment
• You received a notice of determination under section 7436

If you receive a penalty notice after filing, reply with an explanation. The IRS will determine if you meet the reasonable cause criteria. Do not attach an explanation when you file your return.