What are the documents that should be attached while filing Form 941-X?
305 views | Last modified 10/22/2020 10:25:29 AM EST

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

When you're filing Form 941-X to correct the errors in your filed Form 941 return, you may need to attach a few documents. 

  • Form 8974: You must attach Form 8974, Qualified small business payroll tax credit for increasing research activities, if you're adjusting the credit amount. 
  • Schedule B: If your Form 941-X is filed late, i.e., after the due date of the return for the reporting period in which you discovered the error, you must attach an amended Schedule B (Form 941) to Form 941-X. However, if you owe tax and are filing a timely Form 941-X, you don't have to file an amended Schedule B unless you were assessed an FTD penalty caused by an incorrect, incomplete, or missing Schedule B (Form 941).

Please note that if there are only errors in Schedule B of Form 941, you don't have to file Form 941-X. 

You must explain both your underreported and overreported amounts and other corrections including reclassified workers on line 37 of Form 941-X.

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