Form 941c (Quarterly Report)
Filing Form 941c
To file Form 941c, do the following:
- Log into eSmart Payroll
- Click 'Start a New Return'
- Click 'Form 941c' to begin the online payroll form
Process requires a PIN (acquired through IRS) when e-filing.
Form 941c Information
Use Form 941c to provide background information and certifications supporting prior period adjustments to income, social security, and Medicare taxes reported on Form 941, 941-M, 941-SS, 943, or 945. File it with the tax return on which you are claiming the adjustment (Form 941, 943, 945, etc.). You may use Form 941c even though you filed the original return on magnetic media or electronically.
Do not use Form 941c as a supporting statement for current period adjustments (e.g., adjustment for uncollected employee share of social security and Medicare taxes on tips). No supporting statement is required for the fractions-of-cents and third-party sick pay adjustments. See your form instructions.
Filing Deadline
Generally, you are not permitted to correct income tax withholding errors made in a prior calendar year. However, you may make an adjustment to correct an administrative error in a prior year.
Form 941c is not an amended return and must never be filed separately. You must make adjustments on the return (e.g., Form 941) for the period during which you discovered the error. There is no limit to the number of adjustments that you can make, and these adjustments can be for corrections to more than one prior period. However, if you filed two or more types of tax returns that need correction (for example, Form 941 and Form 943), use a separate Form 941c for each type of return. The net adjustment increases or decreases your tax liability for the period in which the error was discovered and adjusted.
Related Forms
| Form 941 WebDirect | Form 941c Upload | PIN Application for Form 941/940 |
| Payroll Tax Calculator | Form 8109 Calculator | CA Form DE 88 Calculator |
| Payroll Tax Forms: E-File | Payroll Tax Forms: Download |