Instructions for Form 941-X›(Rev. April 2026)

Future Developments

Instruction 941-X — Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund · 2026-10-03 edition · updated 2026-10-04 · United States

For the latest information about developments related to Form 941-X and its instructions, such as legislation enacted after they were published, go to IRS.gov/ Form941X .

Tip: You may use these instructions and the April 2026 revision of Form 941-X for all years for which the period of limitations on corrections hasn’t expired. Before you proceed with these instructions and completing Form 941-X, you’ll need a copy of the Instructions for Form 941 for the quarter that you’re correcting because these instructions don’t repeat all of the information included in the Instructions for Form 941. For example, these instructions don’t discuss who is eligible to claim the credit for qualified sick and family leave wages or the COBRA premium assistance credit. Prior revisions of the Instructions for Form 941 are available at IRS.gov/ Form941 (select the link for “All Form 941 revisions” under “Other items you may find useful”).

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▸Contents — Instruction 941-X — Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund

Instruction 941-X — Instructions for Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund

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