Form 941 – Employer’s Quarterly Federal Tax Return

Form 941 is 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. 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.

Due Dates for Form 941

Form 941 is due by the last day of the month that follows the end of the quarter.

* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.