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Correct or Amend Forms 941 and 940

Learn how to correct previously-filed Forms 941 and 940.

If you have to correct or amend information on previously-filed Forms 941 or 940, you can file amendment forms.

The following sections outline what you can correct on amendment forms, when you should file them, and how to prepare them.

Amend Form 941 with Form 941-X

You can use Form 941-X to correct amounts previously reported on Form 941 for any of the following:

  • Wages, tips, and other compensation
  • Income tax withheld from wages, tips, and other compensation
  • Taxable social security wages
  • Taxable Medicare wages and tips
  • Taxable wages and tips subject to Additional Medicare withholding
  • Credits to COBRA premium assistance payments

For a list of items that can be corrected on 941-X with specific instructions, see Instructions for Form 941-X.

When should you file Form 941-X?

As soon as you discover an error on a previously filed Form 941, you should correct the error using Form 941-X. You must complete all three pages of the form.

Be sure to file a separate Form 941-X for each Form 941 you are correcting.

File Form 941-X separately. Do not file Form 941-X with Form 941.

Due dates for Form 941-X

Due dates for Form 941-X depend on whether you are filing for underreported tax or overreported tax.

Underreported tax

You must file Form 941-X by the due date of the return for the return period in which you discovered the error:

  • April 30: Due date of Form 941-X correcting errors discovered in January, February, or March
  • July 31: Due date of Form 941-X correcting errors discovered in April, May, or June
  • October 31: Due date of Form 941-X correcting errors discovered in July, August, or September
  • January 31: Due date of Form 941-X correcting errors discovered in October, November, or December

You must pay the amount you owe when you file.

These dates apply only to corrections of underreported amounts.

If a due date falls on a Saturday, Sunday, or legal holiday, you can file Form 941-X on the next business day.

Overreported tax

When you file Form 941-X for overreported tax, you can use the adjustment process to apply overreported amounts as a credit to Form 941 for the quarter you are filing Form 941-X, or you can use the claim process to request a refund or abatement of the overreported amounts.

If you choose to file a claim for a refund, you can file Form 941-X any time before the period of limitations on Form 941 expires.

If you choose to apply the credit to Form 941, you should file Form 941-X as soon after you discover the error as possible, but more than 90 days before the period of limitations on the credit or refund or Form 941 expires.

If you report both under and overreported amounts, you can use the overreported amount to adjust the underreported amount. If you prefer to take a refund for the amount overpaid, you must file two separate Forms 941-X.

Prepare Form 941-X

For additional help with Form 941-X, refer to the IRS Instructions for Form 941-X.

You must use a paper Form 941-X, even if you e-filed the original Form 941.

To prepare Form 941-X in QuickBooks Desktop:

  1. From the Employees menu, select Payroll Tax Forms & W-2s.
  2. Select the Process Payroll Forms tab.
  3. In the File Forms section, select Quarterly Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund.
  4. Select Create Form.
  5. Verify that the correct period is entered in the Select Filing Period field.
  6. Select Ok.
  7. Select the return you are correcting, and verify that the quarter you're amending is correct.
    If incorrect, return to the form selection and enter the correct date.
  8. Be sure to enter the Date you discovered the errors, and specify whether you are correcting Underreported amounts, Overreported amounts (either using the claim process or the adjustment process), or Both under- and overreported amounts.
    If you select Underreported, Both, or Overreported using the claim process, Box 1 on Form 941-X is automatically selected.
    if you select Overreported using adjustment process, Box 2 is automatically selected.
  9. Refer to the IRS instructions for line-by-line assistance with the form, and enter your corrections for the quarter.
    Be sure to explain your corrections for the quarter when prompted.
    If any line does not apply, leave it blank.
  10. Select Next to page through the form.
  11. Sign and enter required information in the Signature line.
  12. Print and mail the form according to the IRS instructions.

At this time, QuickBooks Desktop can only print the 941-X Form. E-filing is not an option.

Amend 940 Form

To amend Form 940, you must use the Form 940 from the same year as the originally-filed return. For example, use the 2018 Form 940 to amend a return you originally filed for 2018. If you're amending a return for a previous  year, use that previous year's Form 940.

You must use a paper return to amend Form 940, even if you e-filed the original.

For additional information, refer to the Instructions for Form 940.

Make sure to enter the necessary liability adjustments in QuickBooks Desktop before creating an amended return.

To amend 940 Form in QuickBooks Desktop:

  1. From the Employees menu, select Payroll Tax Forms & W-2s, and select the Process Payroll Forms tab.
  2. In the File Forms section, select Annual Form 940/Sch. A - Employer's Annual Federal Unemployment (FUTA) Tax Return.
  3. Select Create Form.
  4. Under Select Filing Period, confirm that the correct period is entered.
  5. Select Ok.
  6. Select the Amended Return checkbox in the section, Answer the following questions: of Form 940, page 1.
  7. Review the amounts on page 2 to verify these are the amounts that should have been on the original form.
  8. Print and sign the form.
    You must use a paper return to amend a Form 940 that was e-filed.
  9. Attach an explanation of why you're amending your return.
    For example, specify that you are amending the return to report the credit reduction amount.
  10. File the amended return with the location indicated in the Without a payment column (even if a payment is included) in the Where Do you File section of the instructions.

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