Form 941-X (sp), Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund (Spanish Version), is the Spanish-language edition of the Internal Revenue Service (IRS) form for correcting a Form 941 you already filed, a form many employers search for as 941x. You file one for each quarter you correct, either to pay additional tax or to recover an overpayment as a credit or refund. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the original PDF and the Spanish instructions at irs.gov.
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What is 941-X (sp)?
Form 941-X (sp), Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund (Spanish Version), is the Spanish-language Internal Revenue Service (IRS) form employers use to correct errors on a previously filed Form 941, through the adjustment process or the claim process.
The form is printed in Spanish, carries OMB No. 1545-0029 and has five pages to complete, plus a sixth page that explains which process to use. Part 1 asks you to choose only one process. Part 2 holds the certifications. Part 3 compares, line by line, what you reported with what is correct. Part 4 asks you to explain each correction, and Part 5 is the signature block.
The two processes work differently:
- Adjustment process (line 1): you pay any tax you owe with the form, and any overreported amount becomes a credit on your Form 941 for the period in which you file Form 941-X (sp).
- Claim process (line 2): you ask for a refund or abatement of tax you overreported.
The form also corrects Form 941-SS. That form was discontinued after 2023, but Form 941-X is still used to correct a Form 941-SS filed for the fourth quarter of 2023 or earlier, if the statute of limitations is open.
Form 941-X (sp) is not used to correct Form CT-1, 943, 944 or 945; each has its own "X" version. It is also not the form for refunds of interest or penalties: the IRS instructions point to Form 843, Claim for Refund and Request for Abatement, for that.
Who needs to file 941-X (sp)?
Employers that already filed a Form 941 (or a Form 941-SS for the fourth quarter of 2023 or earlier) and find an error in it use Form 941-X (sp). The errors it covers include wages, tips and other compensation; federal income tax withheld; wages and tips subject to Social Security, Medicare and Additional Medicare Tax withholding; the qualified small business payroll tax credit for increasing research activities; and certain COVID-19-related credits reported on Form 941.
Aggregate Form 941 filers also use it and must check one box under the aggregate-filer section: a section 3504 agent, a certified professional employer organization (CPEO) or an other third party. Section 3504 agents and CPEOs attach Schedule R (Form 941) to an aggregate Form 941-X.
Do not use Form 941-X (sp) in these cases:
- You never filed Form 941 for a quarter. File Form 941 for that quarter instead.
- The only errors are the number of employees paid (line 1 of Form 941) or the tax liability reported in Part 2 of Form 941 or on Schedule B (Form 941).
- You need to correct Form CT-1, 943, 944 or 945.
- You want a refund of interest or penalties; use Form 843.
Employers in American Samoa, Guam, the CNMI, the U.S. Virgin Islands and Puerto Rico skip lines 6 and 7 unless they have employees subject to U.S. income tax withholding.
When to file 941-X (sp)
File Form 941-X (sp) when you discover an error on a Form 941 you filed earlier. Underreported tax is due by the Form 941 due date for the period in which you found the error, and you pay the amount owed when you file. If you discover the error in January through March, the due date is April 30; April through June, July 31; July through September, October 31; October through December, January 31. When a date falls on a weekend or legal holiday, you may file the next business day.
For overreported tax you may use either process. Use the adjustment process by filing soon after discovery but more than 90 days before the statute of limitations for credit or refund runs out. Within those last 90 days you must use the claim process (line 2). The statute is generally 3 years from the date you filed Form 941 or 2 years from the date you paid the tax, whichever is later; for underreported tax it is 3 years from filing. A Form 941 filed before April 15 of the following year counts as filed on April 15.
Documents you need
- Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers: attach it if you file an aggregate Form 941-X as a section 3504 agent or CPEO, or as another third party reporting credits for clients.
- A corrected Form 8974: attach it if you correct the qualified small business payroll tax credit for increasing research activities on line 16.
- An amended Schedule B (Form 941): attach it if you file Form 941-X (sp) late for underreported tax, to avoid an averaged failure-to-deposit penalty.
- Any attachment you add must show your name, EIN, "Formulario 941-X", the quarter and the calendar year corrected at the top.
- Employee written statements and authorizations (for overreported Social Security and Medicare tax): keep them in your records; do not send them to the IRS.
How to fill out 941-X (sp)
Enter employer identification details
At the top of page 1, enter your EIN, legal business name (not the trade name), trade name if any, and address. Repeat your name and EIN at the top of pages 2 through 5 and on every attachment.
Identify the return, quarter and year
Mark whether you are correcting Form 941 or Form 941-SS, check the quarter (1 to 4) you are correcting and enter the calendar year (YYYY). The quarter and year also go on pages 2 to 5.
Enter the date you discovered errors
Write the date in MM/DD/YYYY format. If you found several errors at different times, enter the earliest date and report later ones on line 43. Aggregate filers also check their type: section 3504 agent, CPEO or other third party.
Choose one process in Part 1
Check line 1 for the adjustment process (underreported tax, or overreported tax you want credited) or line 2 for a claim for refund of overreported tax only. Never check both; page 6 shows which to use.
Complete the Part 2 certifications
Check the box on line 3 for your Forms W-2 and W-2c. If correcting overreported tax, check every applicable box on line 4 (if you checked line 1) or line 5 (if you checked line 2), at least one. Skip lines 4 and 5 if you only correct underreported tax.
Correct wages and taxes on lines 6-13
For each line you correct, enter the correct total for all employees in column 1, the amount previously reported in column 2 and the difference in column 3. Multiply by the rate printed on the form for column 4 on lines 8 to 13, and copy column 3 to column 4 on line 7.
Handle lines 14 through 22 carefully
These lines cover uncollected tips tax, tax adjustments, the research credit (line 16, with a corrected Form 8974 attached) and special wage additions. Read the IRS instructions for each before entering amounts, and leave lines that do not apply blank.
Total your corrections
On line 23, combine the column 4 amounts on lines 7 through 22. On line 27, combine the column 4 amounts on lines 23 through 26c; a positive total is tax you owe, a negative total is your credit or refund.
Fill in credit and later lines
Complete lines 25 to 26c, 28 and 29 only if they apply. Lines 35 to 40 apply only to quarters beginning after March 31, 2021, and lines marked reserved for future use stay blank. For a quarter that began before April 1, 2021, leave lines 18b, 18c, 18d, 26b, 26c and 35 to 40 blank.
Explain your corrections in Part 4
Check line 41 if corrections mix underreported and overreported amounts, and line 42 if they involve reclassified workers. On line 43, give a detailed explanation of how you determined each correction.
Sign the form in Part 5
Sign, print your name and title, and enter your daytime phone number and the date. A paid preparer completes the preparer block with PTIN, firm name, EIN, address and phone.
Review and download the completed PDF
Confirm all five pages are complete, amounts include cents and negatives use a minus sign. Download or print the completed PDF from FillingPDF and send it through the channels described under How to submit.
How to submit 941-X (sp)
You can file Form 941-X (sp) electronically or mail the paper form. File a separate form for each quarter you correct, and do not attach it to Form 941 unless you are reclassifying workers (see line 42).
- Electronically: the IRS encourages e-filing through Modernized e-File (MeF); see IRS.gov/EmploymentEfile and click Español.
- By mail (U.S. Postal Service): Connecticut, Delaware, District of Columbia, Florida, 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 and Wisconsin: Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0005. All other states (Alabama through Wyoming, as listed in the IRS instructions): Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005. No legal residence or principal place of business in any state: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409. Exempt organizations, federal, state and local government entities and Indian tribal governmental entities, wherever located: Ogden, UT 84201-0005.
- Private delivery service (IRS-approved): Ogden – Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201, even if your state files in Cincinnati. These services cannot deliver to P.O. boxes; use the U.S. Postal Service for those. The list is at IRS.gov/PDS.
Staple the pages together in the upper left corner. If you owe tax, pay the line 27 amount when you file. For help, call 800-829-4933 (TDD/TTY 800-829-4059). FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Checking both the line 1 and line 2 boxes in Part 1; the form says to choose only one process.
- Using one Form 941-X (sp) to correct more than one quarter; each Form 941 you correct needs its own form.
- Entering in columns 1 and 2 only the amounts for the affected employees; they must cover all employees.
- Leaving out cents, rounding to whole dollars or using dollar signs; the instructions say always enter cents, even if zero.
- Showing negative amounts in parentheses instead of with a minus sign, unless your software only allows parentheses.
- Skipping the line 43 explanation or the date you discovered the errors; both are needed for an interest-free correction.
- Using the adjustment process (line 1) for overreported tax within 90 days of the statute of limitations expiring; the claim process on line 2 is required.
- Attaching Form 941-X (sp) to Form 941 when you are not reclassifying workers.
- Sending the form by private delivery service to an address that uses a P.O. box; those services cannot deliver there.
- Filling out fewer than all five pages or leaving the form unsigned; the form requires all five completed and signed.
Frequently asked questions
What is Form 941-X (sp) used for?
Form 941-X (sp) is the Spanish-language IRS form for correcting a Form 941 you already filed. You use it to pay extra tax, to apply an overpayment as a credit on your Form 941, or to claim a refund or reduction of overreported tax, one quarter at a time.
Is Form 941-X (sp) the same as the 941x form?
Form 941-X (sp) is the Spanish-language edition. The IRS instructions say employers use Form 941-X to correct a Form 941, and Form 941-X (sp) to correct a Form 941 (sp), for the first quarter of 2024 and later quarters. Both correct employer quarterly returns.
What is the difference between line 1 and line 2 in Part 1?
Line 1 is the adjustment process: you pay any tax owed with the form, and any overreported amount is credited to your Form 941 for the period of filing. Line 2 is the claim process, used only for overreported tax when you want a refund or reduction. Choose only one.
When is the deadline to file Form 941-X (sp)?
For underreported tax, by the Form 941 due date for the period when you discovered the error: April 30, July 31, October 31 or January 31. For overreported tax, file before the statute of limitations ends; use the claim process if fewer than 90 days remain.
Can I correct two quarters on one Form 941-X (sp)?
No. File a separate Form 941-X (sp) for each Form 941 you correct. If you claim a refund and correct both underreported and overreported amounts, file one form for the underreported amounts (line 1) and a second form for the overreported amounts (line 2).
Where do I mail Form 941-X (sp)?
The address depends on your location: Cincinnati, OH 45999-0005 for the eastern states listed in the IRS instructions, Ogden, UT 84201-0005 for the other states, and P.O. Box 409101, Ogden, UT 84409 if you have no state. The full lists appear under How to submit.
Can I fill out Form 941-X (sp) online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you submit it by e-file or by mail through the IRS channels.
Will I owe interest or penalties if I correct underreported tax?
Generally not, if you file on time, pay the line 27 amount with the form, enter the date you discovered the error and explain the correction in detail. The instructions list exceptions, such as a matter raised in an IRS review of an earlier period or knowingly underreporting.
Do I send the employee statements to the IRS?
No. Employee written statements and authorizations that support overreported Social Security and Medicare tax stay in your files. The IRS instructions say to keep payroll tax records at least 4 years and to provide copies if the IRS asks.
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