Recommended by IRS

About Form 941, Employer's Quarterly Federal Tax Return

Information about Form 941, Employer's Quarterly Federal Tax Return, including recent updates, related forms and instructions on how to file.

Form 941 PDF
PDF version of Form 941.
Instructions for Form 941 PDF
Instructions explaining how to file Form 941.

Third quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the third quarter.
General Information
Small Businesses

Scope of audits and compliance checks of exempt organizations

Scope of audits of tax-exempt organizations.
General Information
Charities and Nonprofits

Fourth quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the fourth quarter.
General Information
Small Businesses

Pensions and annuity withholding

Information on pension and annuity payments that are subject to federal income tax withholding.
General Information
Nonresidents

Exempt Organizations Examination Process Guide Initial Contact Letter and Information Document Request

List of information typically requested in initial contact letter/document request.
General Information
Charities and Nonprofits

Tribes and fishing rights-related activities

Fishing rights-related income is exempt from federal and state taxes if it meets certain criteria stated in IRC Section 7873.
General Information
Indian Tribal Governments

Social Security and Medicare tax for U.S. citizens and residents employed abroad by American employers

Wages paid to U.S. citizens and residents employed outside the United States are generally subject to Social Security and Medicare tax if the employer is an American employer.
General Information
Nonresidents

Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021: How Should an Eligible Employer Substantiate Eligibility for Tax Credits for Qualified Leave Wages?

How Should an Eligible Employer Substantiate Eligibility for Tax Credits for Qualified Leave Wages? FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021
General Information

Independence, MO man sentenced for $1.4 million COVID-19 scheme

April 15, 2025 — An Independence, Mo., man was sentenced in federal court today for filing a false claim as part of a scheme to fraudulently receive nearly $1.4 million in COVID-19 relief funds from the government.
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News Media

Virginia Beach woman pleads guilty to 2.7 million dollar tax fraud

May 4, 2022 — A Virginia Beach woman pleaded guilty yesterday to failing to pay over to the Internal Revenue Service payroll taxes that were deducted from her employees’ paychecks, after an IRS-CI investigation.
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News Media