Who should file Aggregate 941 Forms?

Last modified 4/21/2023 3:20:44 AM EST

The IRS-certified agents who report wages on behalf of their clients should file Aggregate Form 941 with Schedule R attached. Schedule R (Form 941) is used to allocate the aggregate wages reported on Form 941 to each client. CPEOs, 3504 Agents, and PEOs can file Aggregate Form 941 Schedule R.

In TaxBandits, we provide Aggregate 941 Forms with Schedule R. You can sign in to your account, e-File Aggregate 941 Forms to report wages on behalf of your clients, complete Schedule R, and then transmit to the IRS.

TaxBandits supports filing for Aggregate filers, and they can use our Schedule R clients upload feature.

Note: If you want to be a certified agent, you need to complete Form 2678, Employer/Payer Appointment of Agent.