Free official route first

Form 941 — the employer’s quarterly federal tax return

Form 941 reports the income tax, Social Security and Medicare tax an employer withheld each quarter. The IRS form is free; most employers file it through payroll software or an IRS e-file provider.

About Form 941

The free ways to do it

Employers

The IRS’s fillable Form 941

Free from the IRS. Many employers e-file it instead, through payroll software or an authorized e-file provider.

About Form 941

Paying contractors too?

Contractor payments are not on Form 941 — they go on a 1099-NEC at year end.

Make a 1099-NEC

Frequently Asked Questions

What is Form 941 used for?

Employers use Form 941 to report income tax, Social Security tax and Medicare tax withheld from employees’ pay, and to pay the employer’s share of Social Security and Medicare tax.

When is Form 941 due?

Form 941 is filed quarterly, by April 30, July 31, October 31 and January 31.