Glossary · Tax year 2026

What is Form 941?

Form 941 is the quarterly return on which an employer reports wages paid, federal income tax withheld, and the employer and employee shares of Social Security and Medicare tax. It is due by the last day of the month after each quarter ends: April 30, July 31, October 31 and January 31. The tax itself is deposited on a monthly or semiweekly schedule set by the IRS.

Also called: Employer's Quarterly Federal Tax Return

Very small employers may be told by the IRS to file Form 944 annually instead. Form 940, the federal unemployment (FUTA) return, is a separate annual filing.

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