Employment Tax Issues – New Forms for Making Corrections to The Employer’s Quarterly Tax Return

Author: Lona L. Feldman Date: 01/15/2009

Categories: Employment Law & Litigation, Tax Services

The IRS has issued a new Form 941-X and its instructions to be used for making corrections to previously-filed Forms 941, Employer’s Quarterly Tax Return, and replaces Form 941c, Supporting Statement to Correct Information. Form 941-X also replaces Form 843, Claim for Refund or Request for Abatement, for refund or abatement requests of over reported employment taxes. Employers will continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties.

This form is to be used if employers under-reported employment taxes and are making a payment, or if they over-reported employment taxes and are requesting a refund or abatement of the over reported amount.

The forms can be found at the IRS website: