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Form 941-X, also recognized as the Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund Form, comes into play when identifying an error on a previously submitted IRS Form 941. If you’ve made a mistake on your Form 941, don’t worry—simply eFile Form 941-X to rectify any errors.
Key Aspect | Details |
Submission Rule | Submit a Form 941-X for each tax period containing an error. |
Filing Timeframe | File within 3 years from the original return date or 2 years from the tax payment. |
Considered Filing Date | Quarterly Forms 941 for a calendar year are considered filed on April 15th of the following year. |
Illustrative Example | If Q1-Q3 2023 filed in 2023 and Q4 2023 filed on Jan 31, 2024, corrections are due by Apr 15, 2027. |
Location | Address |
Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin | Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0005 |
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 |
No legal residence or principal place of business in any state | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
Special Filing Addresses for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities regardless of location | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005 |
If you use a private delivery service to send your Form 941-X from any location to the IRS, it should be delivered to: | Ogden – Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201 |