Form 941 (Schedule D) — Report of Discrepancies Caused by

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f941sd.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Schedule D (Form 941):¶

Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations

(Rev. June 2011) Department of the Treasury—Internal Revenue Service

Employer Identification Number (EIN)

Name (not your trade name)

Trade name (if any)

Address

Number Street Suite or room number

City State ZIP code

Phone number

About this schedule

OMB No. 1545-0029

Each year the Internal Revenue Service (IRS) and the Social Security Administration (SSA) compare the totals on your Forms 941, Employer’s QUARTERLY Federal Tax Return, with the totals on Forms W-2, Wage and Tax Statement, to verify that:

The wages you reported on Forms 941 match those you reported on Forms W-2 (Copy A) so that your employees’ social security earnings records are complete for benefit purposes; and
You have paid the appropriate taxes. Generally, the totals on your Forms W-2 (Copy A) should equal the totals you reported on Forms 941. Use this schedule if discrepancies exist between the totals you reported on those forms ONLY as a result of an acquisition, statutory merger, or consolidation. In many cases, the information on this schedule should help the IRS resolve discrepancies without contacting you. If you are an eligible employer who elects to use the alternate procedure set forth in Rev. Proc. 2004-53, explained in the instructions, you should file this schedule.

Read the separate instructions before you fill out this schedule.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 38791Y Schedule D (Form 941) (Rev. 6-2011)

Your EIN

Name (not your trade name)

Other party’s EIN

Exceptions & meaning →