Can I report both underreported and overreported amounts using one Form 941-X?
1.3k views | Last modified 10/19/2020 2:33:08 AM EST

Applicable To
Form 941 Form 1099 / W-2 Form 2290

Yes, you can report the correction of underreported and overreported amounts for the same tax period on a single Form 941-X, unless you’re requesting a refund or abatement. However, you must file separate Form 941-X for each quarter you're correcting the mistakes in Form 941.

If you’re requesting a refund or abatement and intend to correct both underreported and overreported amounts, file one Form 941-X to correct the underreported amounts and another Form 941-X to correct the overreported amounts.

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