Page 59 - IRS Tools for Small Businesses Guide

9:15 - 21-Jun-2022
Page 24 of 31
Fileid: … ns/i941x/202204/a/xml/cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
32. Credit From Form 5884‐C, Line 11, for This column 1. In column 2, enter the amount you originally
Quarter reported or as previously corrected. In column 3, enter the
Use line 32 only for corrections to quarters beginning after difference between columns 1 and 2. Enter the corrected
amount from column 1 on Worksheet 2, Step 2, line 2d.
March 31, 2020, and before April 1, 2021.
If you’re correcting the credit from Form 5884‐C, 35. Qualified Sick Leave Wages for Leave Taken
line 11, for the second, third, or fourth quarter of 2020, or After March 31, 2021, and Before October 1,
the first quarter of 2021, that you reported on Form 941, 2021
line 23, enter the total corrected amount in column 1. In If you’re correcting the qualified sick leave wages for leave
column 2, enter the amount you originally reported or as taken after March 31, 2021, and before October 1, 2021,
previously corrected. In column 3, enter the difference that you reported on Form 941, line 23, enter the total
between columns 1 and 2. Enter the corrected amount corrected amount in column 1. In column 2, enter the
from column 1 on Worksheet 1, Step 1, line 1j. Entering an amount you originally reported or as previously corrected.
amount here is strictly for purposes of figuring the credit In column 3, enter the difference between columns 1 and
for qualified sick and family wages for leave taken after 2. Enter the corrected amount from column 1 on
March 31, 2020, and before April 1, 2021, on Worksheet Worksheet 3, Step 2, line 2a.
1. For purposes of figuring the employee retention credit
for qualified wages paid after March 12, 2020, and before Be sure to explain the reasons for this correction on
July 1, 2021, enter the corrected amount from column 1 line 43.
on Worksheet 2, Step 1, line 1k, unless you also
completed Worksheet 1 and you're bringing the amount 36. Qualified Health Plan Expenses Allocable to
from Worksheet 1, Step 1, line 1l, forward to Worksheet 2, Qualified Sick Leave Wages for Leave Taken
Step 1, line 1a. Reporting a correction on this line doesn't After March 31, 2021, and Before October 1,
correct the credit claimed on Form 5884-C. 2021
33a. Qualified Wages Paid March 13 Through If you’re correcting the qualified health plan expenses
March 31, 2020, for the Employee Retention allocable to qualified sick leave wages for leave taken
Credit after March 31, 2021, and before October 1, 2021, that
you reported on Form 941, line 24, enter the total
Use line 33a only for corrections to the second quarter of corrected amount for all employees in column 1. In
2020. column 2, enter the amount you originally reported or as

If you’re correcting the qualified wages paid March 13, previously corrected. In column 3, enter the difference
2020, through March 31, 2020, for the employee retention between columns 1 and 2. Enter the corrected amount
from column 1 on Worksheet 3, Step 2, line 2b.
credit that you reported on Form 941, line 24, for the
second quarter of 2020, enter the total corrected amount Be sure to explain the reasons for this correction on
for all employees in column 1. In column 2, enter the line 43.
amount you originally reported or as previously corrected.
In column 3, enter the difference between columns 1 and 37. Amounts Under Certain Collectively
2. Enter the corrected amount from column 1 on Bargained Agreements Allocable to Qualified
Worksheet 2, Step 2, line 2c. Sick Leave Wages for Leave Taken After March
33b. Deferred Amount of the Employee Share of 31, 2021, and Before October 1, 2021
Social Security Tax Included on Form 941, If you’re correcting the amounts under certain collectively
Line 13b bargained agreements allocable to qualified sick leave
Use line 33b only for corrections to the third and fourth wages for leave taken after March 31, 2021, and before
October 1, 2021, that you reported on Form 941, line 25,
quarters of 2020. enter the total corrected amount for all employees in
If you're correcting the deferred amount of the column 1. In column 2, enter the amount you originally
employee share of social security tax (for the third and reported or as previously corrected. In column 3, enter the
fourth quarters of 2020) that you reported on Form 941, difference between columns 1 and 2. Enter the corrected
line 24, enter the total corrected amount for all employees amount from column 1 on Worksheet 3, Step 2, line 2c.
in column 1. In column 2, enter the amount you originally Be sure to explain the reasons for this correction on
reported or as previously corrected. In column 3, enter the line 43.
difference between columns 1 and 2.

34. Qualified Health Plan Expenses Allocable to 38. Qualified Family Leave Wages for Leave
Wages Reported on Form 941, Line 24 Taken After March 31, 2021, and Before October
1, 2021
Use line 34 only for corrections to the second quarter of
2020. If you’re correcting the qualified family leave wages for
leave taken after March 31, 2021, and before October 1,
If you’re correcting the qualified health plan expenses 2021, that you reported on Form 941, line 26, enter the
allocable to wages reported on Form 941, line 24, that you total corrected amount in column 1. In column 2, enter the
reported on Form 941, line 25, for the second quarter of amount you originally reported or as previously corrected.
2020, enter the total corrected amount for all employees in In column 3, enter the difference between columns 1 and

-24- Instructions for Form 941-X (Rev. 4-2022)