Form 941 (sp), Employer's QUARTERLY Federal Tax Return (Spanish Version), is the Spanish-language edition of the quarterly payroll tax return that the Internal Revenue Service (IRS) publishes for 2026. Employers use it to report wages and tips paid, federal income tax withheld, and the employer and employee shares of Social Security and Medicare taxes. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and the Spanish instructions are published by the IRS at IRS.gov/Form941SP.
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What is 941 (sp)?
Form 941 (sp), Employer's QUARTERLY Federal Tax Return (Spanish Version), is the Spanish-language Internal Revenue Service (IRS) form on which employers report each quarter's wages and tips, withheld federal income tax, and Social Security and Medicare taxes, then figure the balance due or overpayment.
The printed title is "Formulario 941 para 2026: Declaración del Impuesto Federal TRIMESTRAL del Empleador" (OMB No. 1545-0029, Rev. 3-2026). The form is organized in five parts:
- Part 1, lines 1 to 15: employee count, wages, withholding, Social Security and Medicare taxes, adjustments, credits, deposits, balance due or overpayment.
- Part 2, line 16: your deposit schedule and tax liability for the quarter.
- Part 3, lines 17 and 18: business closed, or seasonal employer.
- Part 4: permission for a third party to discuss the return with the IRS.
- Part 5: signature and paid preparer section.
The same PDF also contains Form 941-V, Comprobante de Pago (payment voucher), for paying a balance due by check or money order.
Form 941 (sp) replaces nothing in the English process: the IRS instructions say employers file Form 941 or, if they prefer the form and instructions in Spanish, Form 941 (sp). Forms 941-SS and 941-PR were discontinued after the fourth quarter of 2023, and employers in the U.S. territories now use Form 941 or Form 941 (sp).
Do not use it to report nonpayroll withholding such as pensions, annuities or gambling winnings (Form 945), or unemployment tax (Form 940). Corrections go on the separate Form 941-X.
Who needs to file 941 (sp)?
Employers who pay wages subject to federal income tax withholding or to Social Security and Medicare taxes file Form 941 (sp) every quarter, and may choose this Spanish version if they prefer the form and instructions in Spanish. It reports wages and tips, income tax withheld, both shares of Social Security and Medicare taxes, Additional Medicare Tax withheld, and the current-quarter adjustments and credits.
Groups with special rules:
- Aggregate filers: section 3504 agents, certified professional employer organizations (CPEOs) and other third parties mark their type at the top of page 1 and attach Schedule R (Form 941).
- Employers in American Samoa, Guam, the CNMI, the U.S. Virgin Islands and Puerto Rico: skip lines 2 and 3 unless employees are subject to U.S. income tax withholding.
- Seasonal employers: they need not file for quarters with no tax liability because no wages were paid; they check the line 18 box each quarter they file.
- Closed businesses: file a final return and check line 17.
Do not file Form 941 if the IRS notified you to file Form 944. Household employers normally do not file it (see Schedule H of Form 1040), and agricultural wages are reported on Form 943.
When to file 941 (sp)
File Form 941 (sp) once per quarter, by the last day of the month after the quarter ends: April 30 for January to March, July 31 for April to June, October 31 for July to September, and January 31 for October to December. If you deposited all taxes on time and paid the quarter's tax in full, you may file by the 10th day of the second month after the quarter ends (May 10 for the first quarter).
If a due date falls on a Saturday, Sunday or legal holiday, you may file the next business day. A paper return is treated as timely if the envelope is properly addressed, has enough postage and is postmarked by the due date, or sent by an IRS-approved private delivery service by that date.
After your first Form 941, file every quarter even with no tax to report, unless you are a seasonal employer or file a final return. Use the March 2026 revision for the first quarter of 2026; the IRS expects it for the second to fourth quarters too.
Documents you need
- Form 8974: attach it if you enter an amount on line 11 for the qualified small business payroll tax credit for increasing research activities.
- Schedule B (Form 941), Registro de la Obligación Tributaria para los Depositantes de Itinerario Bisemanal: attach it if you were a semiweekly schedule depositor at any time in the quarter.
- Schedule R (Form 941): attach it if you file an aggregate Form 941 as a section 3504 agent, a CPEO, or another third party.
- Form 941-V, Comprobante de Pago: send it with your check or money order only when you pay the balance due that way; do not staple it to the return or the payment.
- Explanatory statement for a final return: attach it if you check the line 17 box, naming who will keep the payroll records and where they will be kept.
- Statement for a sale or transfer of the business: attach the new owner's name, the type of business, the kind and date of the change, and who keeps the payroll records and where.
- Schedule D (Form 941): file it if you took part in a statutory merger or consolidation, or qualify as a successor because of an acquisition; its instructions say whether and when.
How to fill out 941 (sp)
Enter your EIN, name and address
At the top of page 1, enter your EIN, the legal business name in Nombre and any different trade name in Nombre comercial, then your address. Do not use your SSN or ITIN; if you have not received an EIN, write "Applied For" and the application date and file on paper. Repeat your name and EIN at the top of page 2.
Mark the quarter
Under Informe para este trimestre de 2026, check one box (1 to 4) for the quarter you are reporting. It must match any Schedule B or Schedule R you attach.
Identify aggregate filer type
Complete Tipo de declarante only if you file an aggregate return: Agente Conforme a la Sección 3504, Organización de Empleadores Profesionales Certificada (CPEO) or Otro Tercero. Attach Schedule R (Form 941).
Count employees on line 1
Enter the number of employees paid in the pay period that includes March 12, June 12, September 12 or December 12 for your quarter. Do not count household or agricultural employees, employees who received no wages in that period, retirees or active-duty military.
Report wages and withholding
Line 2: wages, tips and other compensation, matching Form W-2 box 1. Line 3: federal income tax withheld. Line 4: check only if no wages or tips are subject to Social Security and Medicare taxes. Territory employers skip lines 2 and 3 unless their employees are subject to U.S. income tax withholding.
Complete the Social Security and Medicare lines
Lines 5a to 5d: enter the Column 1 amount, then multiply by the rate printed on the form for Column 2. Line 5e: add Column 2 of lines 5a to 5d. Line 5f: enter the balance from a section 3121(q) Notice and Demand, if you received one.
Figure total tax with adjustments
Line 6: add lines 3, 5e and 5f. Lines 7 to 9: enter current-quarter adjustments for fractions of cents, sick pay, and tips and group-term life insurance, using a minus sign for negatives. Line 10: combine lines 6 to 9.
Apply the payroll tax credit
Line 11: enter the credit from Form 8974 (line 12 or, if it applies, line 17) and attach Form 8974. Line 12: subtract line 11 from line 10; the result cannot be less than zero.
Enter deposits and balance due
Line 13: total deposits for the quarter, including overpayments applied from a prior quarter or from Form 941-X, 941-X (PR) or 944-X filed in the quarter. Line 14: if line 12 is greater than line 13, enter the difference.
Complete the overpayment lines
Line 15a: if line 13 is greater than line 12, enter the difference. Line 15b: check one box, apply to next return or send a refund; for direct deposit, complete lines 15c to 15e (routing number, account type and account number).
Report your deposit schedule
On page 2, line 16, check one box. Monthly depositors enter the tax liability for months 1 to 3 and a total equal to line 12; semiweekly depositors attach Schedule B (Form 941) instead.
Answer the Part 3 business questions
Line 17: check the box and enter the last date you paid wages if the business closed, and attach the required statement. Line 18: check the box if you are a seasonal employer. Leave any question that does not apply blank.
Choose a third-party designee
In Part 4, check Sí and give the designee's name, phone number and a 5-digit PIN to let someone discuss the return with the IRS, or check No.
Sign, review and download the PDF
In Part 5, sign, print your name and title, and enter the date and a daytime phone number; a paid preparer completes the preparer section. Check both pages, then download or print the completed PDF from FillingPDF.
How to submit 941 (sp)
You can file Form 941 (sp) electronically or on paper by mail. The IRS encourages e-file (IRS.gov/EmploymentEfile, select Español); if you e-file, do not also send a paper return. A valid EIN is required to e-file or the return is not accepted.
- By mail, without a payment (also when you pay by EFT, credit card or debit card; do not send Form 941-V): Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0005 if you are in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia or Wisconsin. In any other state: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005.
- Not in any state (including American Samoa, Guam, the CNMI, the U.S. Virgin Islands and Puerto Rico): Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.
- Exempt organizations and federal, state, local and Indian tribal governmental entities: the Ogden, UT 84201-0005 address, regardless of location.
- By mail, with a payment (all locations): Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. Make the check or money order payable to "United States Treasury" and write your EIN, "Formulario 941" and the period. Attach Form 941-V without stapling.
- Private delivery services cannot deliver to P.O. boxes; use the street addresses at IRS.gov/PDSstreetAddresses.
Never send Form 941 or a payment to the SSA. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Completing only page 1 or leaving page 2 unsigned; the form says you must complete both pages and sign it, or processing may be delayed.
- Entering your SSN or ITIN where the EIN goes, or leaving your name and EIN off page 2.
- Using an earlier revision of the form for 2026 instead of the March 2026 revision.
- Entering dollar signs or decimal points, or rounding to whole dollars; enter cents even when they are zeros.
- Entering an amount on both line 14 and line 15a; the instructions say never to do that.
- Reporting a semiweekly liability on line 16 instead of attaching Schedule B (Form 941), which can bring an averaged failure-to-deposit penalty.
- Entering monthly liabilities on line 16 that do not add up to the line 12 total, which can make deposits look late.
- Paying with the return when you must deposit the tax by EFT, or using Form 941-V for a deposit; this can bring a penalty.
- Sending Form 941-V with a payment made by EFT, credit card or debit card, or stapling it to the return or the check.
- Mailing a return with a payment to a no-payment address, or sending a private delivery package to a P.O. box.
Frequently asked questions
What is Form 941 (sp)?
Form 941 (sp) is the Spanish-language version of the IRS Employer's Quarterly Federal Tax Return. Employers use it each quarter to report wages, tips, withheld federal income tax and Social Security and Medicare taxes, and to show a balance due or overpayment.
Is Form 941 (sp) different from Form 941?
It is the Spanish-language edition. The IRS instructions say employers file Form 941 or, if they prefer the form and instructions in Spanish, Form 941 (sp). Employers in the U.S. territories also use one of the two, since Forms 941-SS and 941-PR were discontinued after 2023.
When is Form 941 (sp) due?
By the last day of the month after the quarter ends: April 30, July 31, October 31 and January 31. If you deposited all taxes on time and paid in full, you can file by the 10th day of the second month after the quarter ends. A weekend or holiday due date moves to the next business day.
Do I have to file Form 941 (sp) if I paid no wages?
Yes, generally. After your first Form 941 you file every quarter, even with no tax to report, unless you are a seasonal employer (check the line 18 box each time you file), you file a final return (line 17), or the IRS told you to file Form 944.
Can I fill out Form 941 (sp) online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF does not file the return with the IRS; you submit it through the IRS channels, electronically or by mail, as described under How to submit.
Where do I mail Form 941 (sp)?
It depends on your state and on whether you include a payment. Returns with a payment go to Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. Returns without a payment go to Kansas City, MO 64999-0005, Ogden, UT 84201-0005 or P.O. Box 409101, Ogden, UT 84409, by location.
Can I pay my balance due with Form 941 (sp)?
Only in limited cases: when line 12 for the current or prior quarter is below the deposit threshold in the instructions and you had no next-day deposit obligation, or as a monthly depositor under the accuracy-of-deposits rule. Otherwise, deposit by EFT; paying with the return can bring a penalty.
How do I correct a Form 941 I already filed?
File Form 941-X, which is submitted separately from Form 941. It is used to adjust a previously filed return or claim a refund, and the IRS says you can file it electronically. Do not correct a prior-quarter amount by changing the current Form 941.
What happens if I stop paying wages or close my business?
File a final return: check the box on line 17, enter the last date you paid wages, and attach a statement naming who will keep the payroll records and where. Do not skip the quarter without marking the final-return box.
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