Made a mistake on Form 941? Use Form 941-X to Fix It!

Avoid having to file Form 941-X with 123PayStubs!

During the ongoing COVID-19 crisis, Form 941, Employer’s Quarterly Federal Tax Return, was revised as new relief bills were enacted to allow employers to qualify for credits and deferral of employment taxes. It can be difficult to understand and stay up to date with all the revisions constantly being made on tax forms. It can also make filing your returns even more difficult. It’s not uncommon to make an error while filing your tax forms and the changes to Form 941 only heightened the chances of making an error. 

If you do happen to make a mistake on your 941, that is where Form 941-X comes into play. Employers must file Form 941-X to correct any information they filed incorrectly in their previous return. So, if you do happen to make a mistake on your Form 941, there’s no need to panic!

If your organization ends up needing to file Form 941-X, here’s what you should know:

What is Form 941-X?

Form 941-X is the Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund. This form is used to correct any errors made on Form 941. If you find an error on your previously filed Form 941, you must correct this error using Form 941-X. 

As a quick reminder, employers use Form 941, to report income taxes, Social Security taxes, and Medicare taxes withheld from employees’ paychecks. As well as pay their own portions of Social Security and Medicare tax. 

Who Needs to File Form 941-X? 

If an employer makes a mistake when filing Form 941, they can use Form 941-X to report them. 

Employers are obliged to file Form 941-X as soon as they find any errors on Form 941 in order to prevent any unwanted penalties from the IRS. 

It is important to note that employers should always be following the latest developments and legislation affecting payroll taxes. Staying up to date with this information could save you the hassle of having to file Form 941-X. 

Luckily, when you use 123PayStubs, we will always provide you with the most updated and current forms for your business. 

What Can Form 941-X Correct? 

Employers can use Form 941-X to correct the following: 

  • Wages, tips, and other compensation
  • Income tax withheld from wages, tips, and other compensation
  • Taxable Social Security tips
  • Taxable Social Security wages
  • Taxable Medicare wages and tips
  • Taxable wages and tips subject to Additional Medicare Tax withholding
  • Qualified small business payroll tax credit for increasing research activities

Use Form 941-X to correct underreported and overreported amounts for the above. However, the IRS states, “If your only errors on Form 941 relate to the number of employees who received wages (Form 941, line 1) or to federal tax liabilities reported on Form 941, Part 2, or on Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, don’t file Form 941-X”

How to Make a Correction on Form 941-X

For every correction you make on Form 941-X, you must explain each one. Your explanation for correction must include the following information:

  • Form 941-X line number(s) affected 
  • The date you discovered the error
  • Include the total corrected amount, the previously reported amount, and the difference 
  • Cause of the error 

Can I Submit Form 941-X Electronically?

No, the IRS does not accept 941-X returns electronically. You must submit your return in the mail and the mailing address to which you send your Form 941-X depends on your location. The IRS provides 4 separate mailing addresses for Form 941-X. Use the chart below to find the mailing address you should use based on your location:

LocationMailing Address
Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, WisconsinDepartment of the TreasuryInternal Revenue ServiceCincinnati, OH 45999-0005
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, WyomingDepartment of the TreasuryInternal Revenue ServiceOgden, UT 84201-0005
No legal residence or principal place of business in any stateInternal Revenue ServiceP.O. Box 409101Ogden, UT 84409
Special filing address for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities, regardless of locationDepartment of the TreasuryInternal Revenue ServiceOgden, UT 84201-0005

What is the Deadline to File Form 941-X?

The due date for filing Form 941-X depends on when you discover an error and if you overreported or underreported tax. 

For overreported taxes, you should file Form 941-X within 3 years of the date that the original Form 941 was filed or 2 years from the date you paid the tax reported on Form 941.

For underreported taxes, you should file Form 941-X within 3 years of the date that the original Form 941 was filed.


With 123PayStubs you can easily meet your fourth quarter Form 941 filing deadline on January 31st! With 123PayStubs’ accurate calculations, internal error checks, and customer support team, you can get Form 941 right the first time and avoid having to file Form 941-X. Start filing now!

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