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New Employers Forms for 941, 943, 944 and 945 Tax Filings

Form 941c Can No Longer Be Used to File Adjustments

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The IRS has issued new rules and forms for filing employers' adjusted tax returns and claims for refunds.
IRS Form 941

IRS Form 941

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New Form for Adjusted Employer's Quarterly Tax Returns or Claim for Refund

Employers may no longer file and attach Form 941c to adjust errors on Forms 941 and 941-SS.

Employers that previously filed Forms 941 or 941-SS, and discover errors after 2008, must now use IRS Form 941-X to file adjust quarterly returns and for claims for refunds. Additionally, Form 941-X must be filed separately from Forms 941 and 941-SS.

Form Changes for Filing Adjusted Employer's Annual Federal Tax Return or Claim for Refund

If you discover errors after 2008 on previously filed Forms 944 and 944-SS, you must now file IRS Form 944-X (Adjusted Employer's Annual Federal Tax Return or Claim) separately instead of attaching Form 941c, which may no longer be used to file adjustments.

Form Changes For Filing Adjusted Annual Return of Withheld Federal Income Tax or Claim For Refund

Form 945-X replaces form 941c and must be filed separately from Form 945.

Form 941c may no longer be used to file adjusted annual returns of withheld federal income tax or claims for refunds. For errors filed on Form 945 and found after 2008, employers must now use Form 945-X (Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund.)

Changes in Forms for Agricultural Employers

Form 941c may no longer be used by agricultural employers.

For errors discovered after 2008, Form 943-X (Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund) must now be used by agricultural employers filing an adjusted employer's annual federal tax or claim for refund.

Form 943-X must be filed separately from Form 943.

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