Form hub • IRS • Updated 2026
IRS 941: Quarterly Payroll Return (Wages + Withholding)
Employers report wages, withholding, and FICA quarterly. One late 941 starts the trust-fund penalty clock.
Quick answers
- What is IRS 941 and when is it due?
- Employers report wages, withholding, and FICA quarterly. One late 941 starts the trust-fund penalty clock. Due: Quarterly (Apr/Jul/Oct/Jan).
Key facts
- Pairs with: State equivalents (CA DE 9/DE 9C) in every payroll state.
- Trust fund: Withheld employee tax is held in trust: officers face 100% personal penalty for nonpayment.
- Annual close: Reconcile with W-2/W-3 + 940 at year-end.
Deadline
Quarterly (Apr/Jul/Oct/Jan) (IRS). Extensions extend filing where offered — never payment.
Full walkthrough
IRS 941 is covered step by step, with worked examples, in S-corp payroll and reasonable compensation. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3522 — due April 15FTB 3536 — due June 15FTB 568 — due Mar 15 (MMLLC) / Apr 15 (SMLLC)IRS 2553 — due 2 months 15 days into tax yearIRS 1120 — due April 15 (extendable to Oct 15)IRS 1065 — due March 15 (extendable to Sep 15)IRS 5472 — due April 15 with pro-forma 1120NY CT-3 — due April 15IRS SS-4 — due Before banking/hiringIRS W-9 — due Before first client paymentIRS 1120-S — due March 15 (extendable to Sep 15)
Sources
- IRS form instructions; related guide on this site