IRS
IRS Form 941 (quarterly employment tax)
The employer's quarterly return reporting wages paid and federal income tax, Social Security, and Medicare tax withheld. (Some small employers file the annual Form 944 instead, if notified by the IRS.)
Not legal or tax advice. Compliance Radar is an informational directory.
This is general information, not legal or tax advice. Deadlines and penalties change and depend on your specific facts — verify with the official source and a licensed CPA or attorney before acting.
We surface only obligations we can anchor to an official government source, each with the
date we last verified it. Sources change; always confirm against the linked official page.
- What it is
- The employer's quarterly return reporting wages paid and federal income tax, Social Security, and Medicare tax withheld. (Some small employers file the annual Form 944 instead, if notified by the IRS.)
- Who must file
- Employers who pay W-2 wages subject to income tax or Social Security/Medicare withholding.
- Deadline
- Last day of the month following each quarter: April 30, July 31, October 31, and January 31. You get 10 extra days if all required deposits were made on time and in full.
- Penalty if missed
- Failure-to-file, failure-to-pay, and failure-to-deposit penalties apply (IRC §6651, §6656), plus interest. Confirm current percentage tiers on the IRS site.
- Official source
- IRS — Instructions for Form 941 — verified as of 2026-06-22