Form 941 for 2025 - Fill, Sign Online, Download & Print - No Signup
Form
941 for 2025:
(Rev. March 2025)
Employer’s QUARTERLY Federal Tax Return
Department of the Treasury — Internal Revenue Service
950124
OMB No. 1545-0029
Employer identification number
(EIN)
—
Name
(not your trade name)
Trade name
(if any)
Address
Number Street Suite or room number
City
State
ZIP code
Foreign country name
Foreign province/county
Foreign postal code
Report for this Quarter of 2025
(Check one.)
1:
January, February, March
2:
April, May, June
3:
July, August, September
4:
October, November, December
Go to
www.irs.gov/Form941
for
instructions and the latest information.
Read the separate instructions before you complete Form 941. Type or print within the boxes.
Part 1:
Answer these questions for this quarter. Employers in American Samoa, Guam, the Commonwealth of the Northern
Mariana Islands, the U.S. Virgin Islands, and Puerto Rico can skip lines 2 and 3, unless you have employees who are
subject to U.S. income tax withholding.
1
Number of employees who received wages, tips, or other compensation for the pay period
including:
Mar. 12
(Quarter 1),
June 12
(Quarter 2),
Sept. 12
(Quarter 3), or
Dec. 12
(Quarter 4)
1
2
Wages, tips, and other compensation
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
.
3
Federal income tax withheld from wages, tips, and other compensation
.
.
.
.
.
.
3
.
4
If no wages, tips, and other compensation are subject to social security or Medicare tax
Check here and go to line 6.
Column 1
Column 2
5a
Taxable social security wages
.
.
.
× 0.124 =
.
5b
Taxable social security tips
.
.
.
.
× 0.124 =
.
5c
Taxable Medicare wages & tips
.
.
.
× 0.029 =
.
5d
Taxable wages & tips subject to
Additional Medicare Tax withholding
.
× 0.009 =
.
5e
Total social security and Medicare taxes.
Add Column 2 from lines 5a, 5b, 5c, and 5d
.
.
.
.
5e
.
5f
Section 3121(q) Notice and Demand—Tax due on unreported tips
(see instructions)
.
.
5f
.
6
Total taxes before adjustments.
Add lines 3, 5e, and 5f
.
.
.
.
.
.
.
.
.
.
.
.
6
.
7
Current quarter’s adjustment for fractions of cents
.
.
.
.
.
.
.
.
.
.
.
.
.
7
.
8
Current quarter’s adjustment for sick pay
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
.
9
Current quarter’s adjustments for tips and group-term life insurance
.
.
.
.
.
.
.
9
.
10
Total taxes after adjustments.
Combine lines 6 through 9
.
.
.
.
.
.
.
.
.
.
.
10
.
11
Qualified small business payroll tax credit for increasing research activities.
Attach Form 8974
11
.
12
Total taxes after adjustments and nonrefundable credits.
Subtract line 11 from line 10
.
.
12
.
13
Total deposits for this quarter, including overpayment applied from a prior quarter and
overpayments applied from Form 941-X, 941-X (PR), or 944-X filed in the current quarter
13
.
14
Balance due.
If line 12 is more than line 13, enter the difference and see instructions
.
.
.
14
.
15
Overpayment.
If line 13 is more than line 12, enter the difference
.
Check one:
Apply to next return.
Send a refund.
You MUST complete both pages of Form 941 and SIGN it.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 17001Z
Form
941
(Rev. 3-2025)
950224
Name
(not your trade name)
Employer identification number (EIN)
–
Part 2:
Tell us about your deposit schedule and tax liability for this quarter.
If you’re unsure about whether you’re a monthly schedule depositor or a semiweekly schedule depositor, see section 11 of Pub. 15.
16
Check one:
Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500,
and you didn’t incur a $100,000 next-day deposit obligation during the current quarter.
If line 12 for the prior
quarter was less than $2,500 but line 12 on this return is $100,000 or more, you must provide a record of your
federal tax liability. If you’re a monthly schedule depositor, complete the deposit schedule below; if you’re a
semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3.
You were a monthly schedule depositor for the entire quarter.
Enter your tax liability for each month and total
liability for the quarter, then go to Part 3.
Tax liability:
Month 1
.
Month 2
.
Month 3
.
Total liability for quarter
.
Total must equal line 12.
You were a semiweekly schedule depositor for any part of this quarter.
Complete
Schedule B (Form 941),
Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941. Go to Part 3.
Part 3:
Tell us about your business. If a question does NOT apply to your business, leave it blank.
17
If your business has closed or you stopped paying wages
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Check here and
enter the final date you paid wages
/ / ; also attach a statement to your return. See instructions.
18
If you’re a seasonal employer and you don’t have to file a return for every quarter of the year
.
.
.
Check here.
Part 4:
May we speak with your third-party designee?
Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS?
See the instructions
for details.
Yes. Designee’s name and phone number
Select a 5-digit personal identification number (PIN) to use when talking to the IRS.
No.
Part 5:
Sign here. You MUST complete both pages of Form 941 and SIGN it.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign your
name here
Date
/ /
Print your
name here
Print your
title here
Best daytime phone
Paid Preparer Use Only
Check if you’re self-employed
.
.
.
Preparer’s name
PTIN
Preparer’s signature
Date
/ /
Firm’s name (or yours
if self-employed)
EIN
Address
Phone
City
State
ZIP code
Page
2
Form
941
(Rev. 3-2025)
Form 941-V,
Payment Voucher
Purpose of Form
Complete Form 941-V if you’re making a payment with
Form 941. We will use the completed voucher to credit
your payment more promptly and accurately, and to
improve our service to you.
Making Payments With Form 941
To avoid a penalty, make your payment with Form 941
only if
:
• Your total taxes after adjustments and nonrefundable
credits (Form 941, line 12) for either the current quarter or
the preceding quarter are less than $2,500, you didn’t
incur a $100,000 next-day deposit obligation during the
current quarter, and you’re paying in full with a timely filed
return; or
• You’re a monthly schedule depositor making a
payment in accordance with the accuracy of deposits
rule. See section 11 of Pub. 15 for details. In this case,
the amount of your payment may be $2,500 or more.
Otherwise, you must make deposits by electronic funds
transfer. See section 11 of Pub. 15 for deposit
instructions. Don’t use Form 941-V to make federal tax
deposits.
▲
!
CAUTION
Use Form 941-V when making any payment
with
Form 941. However, if you pay an amount with
Form 941 that should’ve been deposited, you
may
be subject to a penalty. See
Deposit Penalties
in
section 11 of Pub. 15.
Specific Instructions
Box 1—Employer identification number (EIN).
If you
don’t have an EIN, you may apply for one online by going
to
www.irs.gov/EIN
. You may also apply for an EIN by
faxing or mailing Form SS-4 to the IRS. If you haven’t
received your EIN by the due date of Form 941, write
“Applied For” and the date you applied in this entry space.
Box 2—Amount paid.
Enter the amount paid with
Form 941.
Box 3—Tax period.
Darken the circle identifying the
quarter for which the payment is made. Darken only
one circle.
Box 4—Name and address.
Enter your name and
address as shown on Form 941.
• Enclose your check or money order made payable to
“United States Treasury.” Be sure to enter your
EIN, “Form 941,” and the tax period (“1st Quarter 2025,”
“2nd Quarter 2025,” “3rd Quarter 2025,” or “4th Quarter
2025”) on your check or money order. Don’t send cash.
Don’t staple Form 941-V or your payment to Form 941 (or
to each other).
• Detach Form 941-V and send it with your payment
and Form 941 to the address in the Instructions for
Form 941.
Note:
You must also complete the entity information
above Part 1 on Form 941.
Detach Here and Mail With Your Payment and Form 941.
Form
941-V
Department of the Treasury
Internal Revenue Service
Payment Voucher
Don’t staple this voucher or your payment to Form 941.
OMB No. 1545-0029
20
25
1
Enter your employer identification
number (EIN).
–
2
Enter the amount of your payment.
Make your check or money order payable to “
United States Treasury
.”
Dollars
Cents
3
Tax Period
1st
Quarter
2nd
Quarter
3rd
Quarter
4th
Quarter
4
Enter your business name (individual name if sole proprietor).
Enter your address.
Enter your city, state, and ZIP code; or your city, foreign country name, foreign province/county, and foreign postal code.
