How Should — Instruction 941 — Instructions for Form 941

Type or print your EIN, name, and address in the spaces provided. Also enter your name and EIN on the top of page 2. Don’t use your social security number (SSN) or individual taxpayer identification number (ITIN). Generally, enter the business (legal) name you used when you applied for your EIN. For example, if you’re a sole proprietor, enter “Haleigh Smith” on the “Name” line and “Haleigh’s Cycles” on the “Trade name” line. Leave the “Trade name” line blank if it is the same as your “Name.”

If you use a tax preparer to fill out Form 941, make sure the preparer shows your business name exactly as it appeared when you applied for your EIN.

Employer identification number (EIN). To make sure businesses comply with federal tax laws, the IRS monitors tax filings and payments by using a numerical system to identify taxpayers. A unique nine-digit EIN is assigned to all corporations, partnerships, and some sole proprietors. A business needing an EIN must apply for a number and use it throughout the life of the business on all tax returns, payments, and reports.

Your business should have only one EIN. If you have more than one and aren’t sure which one to use, write to

6 Instructions for Form 941 (Rev. 3-2026)

the IRS office where you file your returns (using the Without a payment address under Where Should You File, later) or call the IRS at 800-829-4933.

If you don’t have an EIN, you may apply for one online by going to IRS.gov/EIN . You may also apply for an EIN by faxing or mailing Form SS-4 to the IRS. If the principal business was created or organized outside of the United States or U.S. territories, you may also apply for an EIN by calling 267-941-1099 (toll call). If you haven’t received your EIN by the due date of Form 941, file a paper return and write “Applied For” and the date you applied in this entry space.

Caution: If you’re filing your tax return electronically, a valid EIN is required at the time the return is filed. If a valid EIN isn’t provided, the return won’t be accepted. This may result in penalties.

Always be sure the EIN on the form you file exactly matches the EIN the IRS assigned to your business. Don’t use your SSN or ITIN on forms that ask for an EIN. If you used an EIN (including a prior owner’s EIN) on Form 941 that is different from the EIN reported on Form W-3, see Box h—Other EIN used this year in the General Instructions for Forms W-2 and W-3. On Form W-3 (PR), “Other EIN used this year” is reported in box f. Filing a Form 941 with an incorrect EIN or using another business’s EIN may result in penalties and delays in processing your return.

If you change your business name, business ad- dress, or responsible party... Notify the IRS immediately if you change your business name, business address, or responsible party.

Write to the IRS office where you file your returns (using the Without a payment address under Where Should You File, later) to notify the IRS of any business name change.

See Pub.1635 to see if you need to apply for a new EIN.

Complete and mail Form 8822-B to notify the IRS of a business address or responsible party change. Don’t mail Form 8822-B with your Form 941. For a definition of “responsible party,” see the Instructions for Form SS-4.

Check the Box for the Quarter Under “Report for this Quarter of 2026” at the top of Form 941, check the appropriate box of the quarter for which you’re filing. Make sure the quarter checked is the same as shown on any attached Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and, if applicable, Schedule R (Form 941).

Aggregate Return Filers Only If you’re filing an aggregate Form 941, check the appropriate box to identify yourself. An aggregate Form 941 is a return that combines amounts from multiple clients or customers (employers) onto a single Form 941.

Section 3504 Agent. Check this box if you’re a section 3504 agent filing an aggregate Form 941. You must attach Schedule R (Form 941) to your aggregate Form 941. For more information about section 3504 agents, see Aggregate Form 941 filers, earlier, and section 16 of Pub. 15.

Certified Professional Employer Organization (CPEO). Check this box if you’re a CPEO filing an

aggregate Form 941 on behalf of your customers. You must attach Schedule R (Form 941) to your aggregate Form 941. For more information about CPEOs, see Certification program for professional employer organizations (PEOs) , earlier, and section 16 of Pub. 15.

Other Third Party. If you’re filing an aggregate Form 941 but you’re not a section 3504 agent or a CPEO, you must check this box. For example, a non-certified PEO filing an aggregate Form 941 must check this box.

For more information, see section 10 of Pub. 15, Pub. 596, and IRS.gov/EIC .

Reconciling Forms 941 With Form W-3 The IRS matches amounts reported on your four quarterly Forms 941 with Form W-2 amounts totaled on your yearly Form W-3, Transmittal of Wage and Tax Statements. If the amounts don’t agree, you may be contacted by the IRS or the Social Security Administration (SSA). The following amounts are reconciled.

Federal income tax withholding.
Social security wages.

Completing and Filing Form 941 Make entries on Form 941 as follows to enable accurate scanning and processing.

Use 10-point Courier font (if possible) for all entries if you’re typing or using a computer to complete your form. Portable Document Format (PDF) forms on IRS.gov have fillable fields with acceptable font specifications.
Don’t enter dollar signs and decimal points. Commas are optional. Enter dollars to the left of the preprinted decimal point and cents to the right of it. Don’t round entries to whole dollars. Always show an amount for cents, even if it is zero.
Leave blank any data field (except lines 1, 2, and 12) with a value of zero.
Enter negative amounts using a minus sign (if possible). Otherwise, use parentheses.
Enter your name and EIN on all pages.
Enter your name, EIN, “Form 941,” and the tax year and quarter on all attachments.
Staple multiple sheets in the upper-left corner when filing.

Complete both pages. You must complete both pages of Form 941 and sign on page 2. Failure to do so may delay processing of your return.

Required Notice to Employees About the Earned Income Credit (EIC) To notify employees about the EIC, you must give the employees, except for employees in American Samoa, Guam, Puerto Rico, the CNMI, and the USVI, one of the following items.

Form W-2 which has the required information about the EIC on the back of Copy B.
A substitute Form W-2 with the same EIC information on the back of the employee’s copy that is on Copy B of the IRS Form W-2.
Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC).
Your written statement with the same wording as Notice 797.

Instructions for Form 941 (Rev. 3-2026) 7

Social security tips.
Medicare wages and tips.

For more information, see section 12 of Pub. 15 and the Instructions for Schedule D (Form 941).