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Instructions for Form 941-X Department of the Treasury
Internal Revenue Service
(Rev. April 2022)
Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code and completing Form 941-X, you'll need a copy of the
unless otherwise noted. Instructions for Form 941 for the quarter that you're
Contents Page correcting because these instructions don't repeat all of
the information included in the Instructions for Form 941.
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1 For example, these instructions don't discuss who is
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 eligible to claim the credit for qualified sick and family
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 leave wages, the employee retention credit, or the
General Instructions: Understanding Form 941-X . . . . 4 COBRA premium assistance credit. Prior revisions of the
What Is the Purpose of Form 941-X? . . . . . . . . . . 4 Instructions for Form 941 are available at IRS.gov/
Where Can You Get Help? . . . . . . . . . . . . . . . . . 5 Form941 (select the link for “All Form 941 Revisions”
When Should You File Form 941-X? . . . . . . . . . . 5 under “Other Items You May Find Useful”).
Is There a Deadline for Filing Form 941-X? . . . . . . 6 What's New
Where Should You File Form 941-X? . . . . . . . . . . 6
How Should You Complete Form 941-X? . . . . . . . 6 The COVID-19 related credit for qualified sick and
Overview of the Process . . . . . . . . . . . . . . . . . . . 7 family leave wages is limited to leave taken after
Specific Instructions: . . . . . . . . . . . . . . . . . . . . . . . . . 8 March 31, 2020, and before October 1, 2021. The
credit for qualified sick and family leave wages, as
Part 1: Select ONLY One Process . . . . . . . . . . . . 8 enacted under the Families First Coronavirus Response
Part 2: Complete the Certifications . . . . . . . . . . . . 8 Act (FFCRA) and amended and extended by the
Part 3: Enter the Corrections for This Quarter . . . 10 COVID-related Tax Relief Act of 2020, is for leave taken
Part 4: Explain Your Corrections for This after March 31, 2020, and before April 1, 2021, and the
Quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 credit for qualified sick and family leave wages under
Part 5: Sign Here . . . . . . . . . . . . . . . . . . . . . . . 26 sections 3131, 3132, and 3133 of the Internal Revenue
Worksheet 1. Adjusted Credit for Qualified Sick Code, as enacted under the American Rescue Plan Act of
and Family Leave Wages for Leave Taken 2021 (the ARP), is for leave taken after March 31, 2021,
After March 31, 2020, and Before April 1, and before October 1, 2021. For more information about
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 the credit for qualified sick and family leave wages, go to
Worksheet 2. Adjusted Employee Retention Credit IRS.gov/PLC.
for Qualified Wages Paid After March 12, 2020, Corrections to amounts reported on Form 941, lines
and Before July 1, 2021 . . . . . . . . . . . . . . . . . . 28 5a(i), 5a(ii), 11b, 13c, 19, and 20, for the credit for
Worksheet 3. Adjusted Credit for Qualified Sick qualified sick and family leave wages for leave taken after
and Family Leave Wages for Leave Taken March 31, 2020, and before April 1, 2021, are reported on
After March 31, 2021, and Before October 1, Form 941-X, lines 9, 10, 17, 25, 28, and 29, respectively.
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Corrections to amounts reported on Form 941, lines
Worksheet 4. Adjusted Employee Retention Credit 11d, 13e, 23, 24, 25, 26, 27, and 28, for the credit for
for Qualified Wages Paid After June 30, 2021, qualified sick and family leave wages for leave taken after
and Before January 1, 2022 . . . . . . . . . . . . . . . . 30 March 31, 2021, and before October 1, 2021, are reported
Worksheet 5. Adjusted COBRA Premium on Form 941-X, lines 18b, 26b, 35, 36, 37, 38, 39, and 40,
Assistance Credit . . . . . . . . . . . . . . . . . . . . . . . 31 respectively.
How Can You Get Forms, Instructions, and The COVID-19 related employee retention credit has
Publications From the IRS? . . . . . . . . . . . . . . . . 31 expired. The employee retention credit enacted under
Future Developments the Coronavirus Aid, Relief, and Economic Security
(CARES) Act and amended and extended by the
For the latest information about developments related to Taxpayer Certainty and Disaster Tax Relief Act of 2020
Form 941-X and its instructions, such as legislation was limited to qualified wages paid after March 12, 2020,
enacted after they were published, go to IRS.gov/ and before July 1, 2021. The employee retention credit
Form941X. under section 3134 of the Internal Revenue Code, as
These instructions have been updated for enacted by the ARP and amended by the Infrastructure
TIP changes due to the expiration of the COVID-19 Investment and Jobs Act, was limited to qualified wages
related employee retention credit and the COBRA paid after June 30, 2021, and before October 1, 2021,
premium assistance credit. You may use these unless the employer was a recovery startup business. An
instructions and the April 2022 revision of Form 941-X for employer that was a recovery startup business could also
all years for which the statute of limitations on corrections claim the employee retention credit for qualified wages
hasn't expired. Before you proceed with these instructions paid after September 30, 2021, and before January 1,

Jun 15, 2022 Cat. No. 20331U