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Schedule B - Form 941 Instructions

Report of Tax Liability for Semiweekly Schedule Depositors

Download and Print the Schedule B Form 941 Instructions

Section references are to the Internal Revenue Code unless otherwise noted.


Reporting prior period adjustments. Prior period adjustments are reported on Form 941-X, Amended

Employer’s QUARTERLY Federal Tax Return or Claim for Refund, and are not taken into account

when figuring the tax liability for the current quarter.

When you file Schedule B (Form 941) with your Form 941 (or Form 941-SS), do not change your tax

liability by adjustments reported on any Form 941-X.

Amended Schedule B. If you have been assessed a failure-to-deposit (FTD) penalty, you may be able

to file an amended Schedule B (Form 941). See Amending a Previously Filed Schedule B (Form 941)

on page 2.

General Instructions

Purpose of Schedule B (Form 941)

These instructions tell you about Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors.

To determine if you are a semiweekly depositor, visit and type “semiweekly depositor” in the search box.

Also see Pub.15 (Circular E), Employer’s Tax Guide, or Pub. 80 (Circular SS),
Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of theNorthern Mariana Islands.

And much more...