Should I explain my corrections on Form 941-X?

Last modified 4/24/2023 5:06:45 AM EST

Yes, you must explain your corrections on Form 941-X. Treasury regulations require a detailed explanation of the grounds and facts supporting each correction.

On Line 43, clearly describe each correction made in Column 4 for Lines 7–22 and 24–26c and any changes on Line 6 and Lines 28–40. If you need more space, attach additional sheets, ensuring each includes your name, EIN, "Form 941-X," the corrected quarter, and the calendar year at the top.

Your explanation should provide:

• The Form 941-X line number(s) affected.
  The date the error was discovered.
• The amount of the error (difference).
• The cause of the error.