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Instructions for Form 941 (Rev. 3-2026) 15

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on these forms to carry out the Internal Revenue laws of the United States. You’re required to give us the information. We need it to ensure that you’re complying with these laws and to allow us to figure and collect the right amount of tax. Section 6011 requires you to provide the requested information if the tax is applicable to you. Section 6109 requires you to provide your identification number. You’re not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

Estimates of taxpayer burden. These estimates include forms in the Form 941 series, including attachments; Forms CT-1, CT-2, SS-8, W-2, W-3, 940, 945, 2032, 2678, 8027, 8027-T, 8453-EMP, 8850, 8879-EMP, 8922, 8952, and 8974, and their schedules; and all the forms employers attach to employment-related tax returns and related wage statements to employees.

The following tables show burden estimates based on current statutory requirements as of October 1, 2025, for employers filing employment tax reporting forms and wage statement forms. Time spent and out-of-pocket costs are presented separately. Time burden is the time spent to comply with employer reporting responsibilities, including recordkeeping, preparing and submitting forms, and preparing and providing wage statements to employees. Out-of-pocket costs include any expenses incurred to comply with employer reporting responsibilities. The amount of taxes paid isn’t included in reporting burden.

The time and money burdens reported below include all associated forms and schedules, across all tax return preparation methods and employer reporting. They are national averages and don’t necessarily reflect a “typical” employer’s reporting burden. Most employers experience lower than average burden, with burden varying considerably by the number of Forms W-2 that an employer files. For instance, the estimated average burden for an employer who issues four Forms W-2 is 63.6 hours (15.9 hours x 4) and $2,480 ($620 x 4). The estimated average burden for a large employer who issues 2,000 Forms W-2 is 800 hours (2,000 x 0.4) and $40,000 (2,000 x $20).

Annual Average Burden

Type of filer Total time (hours) Recordkeeping time

(hours)

Time spent on W-2

activities (hours)

All other time

(hours)

Out-of-pocket costs Total monetized

burden*

Filers with Form 941 62 18 4 40 $2,760 $4,890

Filers with Form 943 54 15 6 33 $970 $2,030

Filers with Form 944 24 4 3 18 $420 $710

• Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Number of Forms W-2 Filed

Number of Forms W-2 filed Total time (hours) Out-of-pocket costs Total monetized burden*

All Employers 11 $440 $760

1 to 5 15.9 $620 $1,070

6 to 10 5.9 $280 $480

11 to 25 4.4 $200 $350

26 to 50 3.5 $130 $250

51 to 100 2.6 $100 $190

101 to 250 1.8 $90 $160

251 to 500 1.2 $70 $120

501 to 1,000 0.7 $50 $80

Over 1,000 0.4 $20 $30

• Total monetized burden = monetized hours + out-of-pocket costs.

Annual Average Burden per Employee by Primary Form Filed

Primary form filed Total time (hours) Out-of-pocket costs Total monetized burden*

Form 941 10.9 $440 $770

Form 943 19.1 $300 $630

Form 944 11.4 $220 $360

• Total monetized burden = monetized hours + out-of-pocket costs.

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

Comments. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 941 simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments . Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send Form 941 to this address. Instead, see Where Should You File , earlier.

Instructions for Form 941 (Rev. 3-2026) 17