Guide
Form 941 payroll tax
Quarterly employer payroll return dates and deposit schedules.
Form 941 (Employer's Quarterly Federal Tax Return) is a quarterly report that employers must file to report wages paid, federal income tax withheld, and social security and Medicare taxes.
Who Must File
Any business that has employees and withholds federal income tax, social security, or Medicare taxes from their paychecks.
Quarterly Due Dates
- Q1 (Jan-Mar): Due April 30
- Q2 (Apr-Jun): Due July 31
- Q3 (Jul-Sep): Due October 31
- Q4 (Oct-Dec): Due January 31 (next year)
Payroll Tax Deposits
In addition to quarterly Form 941 filings, employers must deposit payroll taxes on a schedule determined by their deposit rule (semi-weekly or monthly).
Electronic Filing
Form 941 must be filed electronically with the IRS (EFILE). Paper forms are not accepted.
Common questions
When is Form 941 due?
Form 941 is due April 30, July 31, October 31, and January 31 for the four calendar quarters, shifting to the next business day for weekends and federal holidays.
What is the difference between filing and depositing?
Form 941 reports the quarter's wages and taxes. Depositing is the separate, more frequent transfer of withheld tax on a monthly or semiweekly schedule set by your lookback period.