When is Form 941-X Required?
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You need to file Form 941-X if you discover an error on a previously filed Form 941. File Form 941-X to correct the following information:

• Wages, tips, and other compensation
• Income tax withheld from wages, tips, and other compensation
• Taxable social security wages
• Taxable social security tips
• Taxable Medicare wages and tips
• Taxable wages and tips subject to Additional Medicare Tax withholding
• Qualified small business payroll tax credit for increasing research activities
• Credit for qualified sick and family leave wages
• Employee retention credit
• Employer share of social security
• Employee share of social security

You do not need to file a 941-X Form if your errors are related to the number of employees who received wages or Part 2 of Form 941. 

Keep in mind that all filers must use the revised Form 941-X to file corrections of Form 941, irrespective of the quarters they are filing corrections.

Note: If you’re filing corrections for a quarter prior to April 01, 2020, DO NOT fill lines 9, 10, 17, 18, 24, 25, 26, 28, 29, 30, 31, 32, 33a, 33b, and 34. Leave them blank.