{"id":4780,"date":"2025-07-03T11:49:49","date_gmt":"2025-07-03T11:49:49","guid":{"rendered":"https:\/\/www.tax1099.com\/blog\/?p=4780"},"modified":"2025-07-11T09:58:02","modified_gmt":"2025-07-11T09:58:02","slug":"changes-in-draft-form-941-for-2026-filing-season","status":"publish","type":"post","link":"https:\/\/www.tax1099.com\/blog\/changes-in-draft-form-941-for-2026-filing-season\/","title":{"rendered":"New Changes in Draft Form 941 for 2026 Filing Season"},"content":{"rendered":"<p><span class=\"NormalTextRun SCXW198093706 BCX8\">The IRS has released a new\u00a0<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\">draft of<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\">\u00a0Form 941 for the <\/span><span class=\"NormalTextRun SCXW198093706 BCX8\">2026<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\"> filing season. <\/span><span class=\"NormalTextRun SCXW198093706 BCX8\">A\u00a0draft IRS form\u00a0is an early version of a tax form<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\"> that th<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\">e IRS <\/span><span class=\"NormalTextRun SCXW198093706 BCX8\">uses <\/span><span class=\"NormalTextRun SCXW198093706 BCX8\">for informational purposes before the<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\"> actual tax<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\"> form<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\"> is <\/span><span class=\"NormalTextRun SCXW198093706 BCX8\">finalized<\/span><span class=\"NormalTextRun SCXW198093706 BCX8\"> and approved. These draft forms are posted on the IRS website to provide taxpayers, tax professionals, and software developers with a preview of upcoming changes or new forms.<\/span><\/p>\n<h2>What\u2019s New in the Draft Form 941 for 2026?<\/h2>\n<p>The IRS has released the draft version of <a href=\"https:\/\/www.tax1099.com\/payroll-tax-forms\/efile-form-941-online\">Form 941<\/a>, previewing key updates for the 2026 filing season. There are two major changes in the form that stand out:<\/p>\n<h3>1. New \u201cAggregate Return Filers Only\u201d Checkbox<\/h3>\n<p>A new checkbox has been added to Form 941. This checkbox will indicate the type of filer, specifically the type of aggregate return filers or entities that file employment tax returns on behalf of multiple clients.<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Section 3504 Agent: <\/span><\/b>Section 3504 agents are authorized by the IRS to act on behalf of their employers. They are responsible for employment tax filing and are often used by agencies or payroll service providers.<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Certified Professional Employer Organization (CPEO):<\/span><\/b> CPEOs are IRS-certified organizations that co-employ workers with their clients. They usually take on tax filing and payroll responsibilities for smaller and mid-sized businesses.<\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Other Third-Party Filer: <\/span><\/b>This is a catch-all category for any third party that doesn\u2019t come under Section 3504 agent or CPEO but still submits Form 941 on behalf of clients.<\/li>\n<\/ul>\n<h3>2. Expanded Line 15: Direct Deposit for Overpayment Refunds<\/h3>\n<p>Line 15 is the section where employers indicated if they wanted to apply an overpayment to their next return or receive a refund. In the new draft, Line 15 now has separate subfields to collect bank information for direct deposit refunds.<\/p>\n<ul>\n<li>Line 15(a) Overpayment: Enter the total amount overpaid for the quarter.<\/li>\n<li>Line 15(b) Refund Option: You can choose to apply the overpayment to your next return or request a refund.<\/li>\n<li>Line 15(c) Routing Number: If opting for a refund, provide the bank\u2019s routing number so they can receive it via direct deposit.<\/li>\n<li>Line 15(d) Type of Account: Specify the type of bank account-checking or savings.<\/li>\n<li>Line 15(e) Account Number: Enter the account number where the refund should be deposited.<\/li>\n<\/ul>\n<p><span class=\"TextRun SCXW157336258 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW157336258 BCX8\"><span style=\"text-decoration: underline;\">Please note<\/span>: Draft IRS forms are not meant to be used for actual filing.<\/span><\/span><\/p>\n<h2>IRS Form 941 Filing Deadline<\/h2>\n<p><span data-contrast=\"auto\">Form 941 must be filed\u00a0four\u00a0times a year, i.e., quarterly:<\/span><\/p>\n<table style=\"width: 100%;\">\n<thead>\n<tr style=\"background-color: #0047bb; color: white;\">\n<th style=\"padding: 12px; text-align: left;\">Quarter<\/th>\n<th style=\"padding: 12px; text-align: left;\">Reporting Period<\/th>\n<th style=\"padding: 12px; text-align: left;\">E-filing Deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">Quarter 1 (Q1)<\/span><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">January 1 to March 31<\/span><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">April 30<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">Quarter 2 (Q2)<\/span><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">April 1 to June 30<\/span><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">July 31<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">Quarter 3 (Q3)<\/span><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">July 1 to September 30<\/span><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-ccp-props=\"{}\">October 31 <\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">Quarter 4 (Q4)<\/span><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">October 1 to December 31<\/span><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd;\"><span data-contrast=\"auto\">January 31<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">If a due date falls on a weekend or federal holiday, the deadline shifts to the next business day.<\/span><\/p>\n<h2>E-File 941 Accurately With Tax1099<\/h2>\n<p>Tax1099 is an IRS-authorized e-file provider trusted by accounting firms and enterprises alike. It simplifies every step of the 941 filing process: from auto-filling and verification of tax form details to validating EINs and handling corrections.<\/p>\n<p>Tax1099 offers advanced features such as<\/p>\n<ul>\n<li>Automated data checks to prevent rejections<\/li>\n<li>Real-time TIN matching for verification<\/li>\n<li>Bulk upload for high-volume filers<\/li>\n<li>No-code integrations with accounting platforms<\/li>\n<li>IRS-compliant eDelivery for recipient copies<\/li>\n<\/ul>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow text-center\">\n<h3><span class=\"TextRun SCXW103024391 BCX8\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW103024391 BCX8\">Don&#8217;t let Form 941 compliance complexities slow you<\/span><span class=\"NormalTextRun SCXW103024391 BCX8\">r filing<\/span><span class=\"NormalTextRun SCXW103024391 BCX8\"> down.<\/span><\/span><\/h3>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/classic.tax1099.com\/Account\/Login?utm_medium=blog&amp;utm_source=tax1099&amp;utm_campaign=blogpost\">Start Filing 941 Now<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The IRS has released a new\u00a0draft of\u00a0Form 941 for the 2026 filing season. A\u00a0draft IRS form\u00a0is an early version of a tax form that the IRS uses for informational purposes before the actual tax form is finalized and approved. These draft forms are posted on the IRS website to provide taxpayers, tax professionals, and software [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4803,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[131],"tags":[706,93,705],"class_list":["post-4780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-form-941","tag-941-changes-2025","tag-form-941","tag-new-changes-in-draft-form-941"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New Changes in Draft Form 941 for 2026 Filing Season | Tax1099 Blog<\/title>\n<meta name=\"description\" content=\"The IRS has released a new draft of Form 941 for the 2026 filing season. Find out what\u2019s new in the draft Form 941 for 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax1099.com\/blog\/changes-in-draft-form-941-for-2026-filing-season\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Changes in Draft Form 941 for 2026 Filing Season | Tax1099 Blog\" \/>\n<meta property=\"og:description\" content=\"The IRS has released a new draft of Form 941 for the 2026 filing season. 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