TaxBandits Knowledge Base

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

There is no specific deadline for filing Form 941-X; however, the IRS imposes a ‘period of limitations’ for making corrections.

For overreported taxes, you must file Form 941-X within:

• 3 years from the date the original Form 941 was filed, or
• 2 years from the date you paid the tax reported on Form 941, whichever is later.
  For underreported taxes, you must file within 3 years of the date the original Form 941 was filed.

The IRS considers April 15 of the following year as the filing date for all Form 941 returns in a calendar year, even if they were filed earlier. Ensure you file within the allowed time frame to avoid issues with corrections.