TaxBandits Knowledge Base

When is the due date to file Form 941-X?

The due date to file Form 941-X depends on the date an error was discovered and the type of error made.

1. For overreported taxes, Form 941-X is due within 3 years from the date you filed Form 941, or within 2 years from the date you paid the tax reported on Form 941, whichever is later.
2. For underreported taxes, submit Form 941-X and pay the tax due by the original due date for the quarter when you discovered the error. For instance, the due date to file Form 941-X for the First quarter is April 30.

Example: Correcting Overreported Wages on Form 941
You filed your 2023 fourth-quarter Form 941 on January 25, 2024, and made all payments on time. The IRS considers this return as filed on April 15, 2024. On January 29, 2027, you realize you overreported social security and Medicare wages by $350 on that form. To fix this, you must file Form 941-X by April 15, 2027, the end of the limitations period for Form 941, and use the claim process.