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

Where Can You Get Help?

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 help filing Form 941-X or for questions about federal employment taxes and tax corrections, you can:

  • Go to IRS.gov/EmploymentTaxes and IRS.gov/ CorrectingEmploymentTaxes ;

  • See Pub. 15 for correcting Form 941, or Pub. 80 for correcting Form 941-SS; or

  • Call the IRS Business and Specialty Tax Line at 800-829-4933 or 800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability), Monday–Friday from 7:00 a.m. to 7:00 p.m. local time (Alaska and Hawaii follow Pacific time; employers in Puerto Rico receive service from 8:00 a.m. to 8:00 p.m. local time); or call 267-941-1000 if you’re outside the United States (toll call), Monday–Friday from 6:00 a.m. to 11:00 p.m. Eastern time.

See also How Can You Get Forms, Instructions, and Publications From the IRS , later.

Tip: For quarters beginning after 2023, Pub. 15 is used by all employers, including employers in the U.S. territories. Pub. 80, Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, is discontinued, but you may still need to reference the Pub. 80 that was applicable for the tax year that you’re correcting.

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

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