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Form 941 Line-by-line Instructions 2025

IRS Form 941 consists of two pages divided into five parts. An employer needs to complete all two pages and sign at the end of Page 2.

Here are step-by-step instructions on how to fill out Form 941.

Part 1: This section includes all the details about the employer.

Here's a quick breakdown:

Box/Section Description
Part 1: Employer Information Includes employer name, EIN (Employer Identification Number), and basic details.
Box 1: Number of Employees Reports the total number of employees who were paid during the quarter.
Box 2: Wages, Tips, & Compensation Total wages, tips, and other compensation subject to Social Security and Medicare taxes.
Box 3: Federal Income Tax Withheld Total federal income tax withheld from employee wages during the quarter.
Box 4: Adjustments Any adjustments for sick pay, group-term life insurance, or tips.
Box 5: Taxable Social Security Wages Social Security wages subject to withholding (including limits if applicable).
Box 6: Taxable Medicare Wages & Tips Medicare wages and tips, including additional Medicare tax if required.
Box 7: Total Taxes Before Adjustments Sum of Social Security, Medicare, and income tax amounts.
Box 8: Current Quarter Adjustments Adjustments for fractions of cents, sick pay, tips, and other corrections.

Part 2: This part deals primarily with the breakdown of tax liabilities and adjustments for the quarter. Here’s the breakdown of Part 2 of IRS Form 941:

Box/Section Description
Part 2: Tax Liability for the Quarter This part is used to report the total tax liability for the quarter.
Line 10: Total Taxes After Adjustments Sum of the total Social Security, Medicare, and federal income tax liability, including adjustments.
Line 11: Current Quarter Adjustment Report adjustments for fractions of cents, sick pay, tips, and other corrections.
Line 12: Total Deposits for the Quarter Total amount of tax deposits made during the quarter (include previous adjustments).
Line 13: Balance Due or Overpayment Amount due or any overpayment after calculating taxes, deposits, and adjustments.
Line 14: Monthly Tax Liability For semiweekly depositors reports the total monthly liability for Social Security, Medicare, and federal income tax.
Line 15: Tax Deposits Due for the Quarter Total taxes due for the quarter, subtracting previous deposits from the total liability.

Part 3: This section is used to allow a third party to handle any inquiries or issues the IRS may have regarding the form.

Here’s the breakdown of Part 3 of IRS Form 941:

Box/Section Description
Part 3: Third-Party Designee Allows the employer to designate a third party (such as a payroll service provider or tax preparer) to discuss the form with the IRS.
Line 16: Designee’s Name Name of the third-party designee (if applicable).
Line 17: Designee’s Phone Number Phone number of the third-party designee.
Line 18: Designee’s Personal Identification Number (PIN) PIN assigned by the IRS to the designee.
Line 19: Authorization Box to check if the employer authorizes the designee to speak with the IRS about the form.

Part 4: May We Speak With Your Third-Party Designee?

Line 18: If you want to allow an employee, paid tax preparer, or another person to discuss this return with the IRS, check the "Yes" box and provide the designee's name, phone number, and PIN.

Part 5 – Sign

Signature: Sign the form, print your name and title, and provide your phone number.

Paid Preparer Use Only: If the form was prepared by a paid preparer, they must sign the form and provide their information.

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