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Form 941c (Rev. 10-2006) Page3
What’s New Corrections not required. You are not required to
correct errors previously reported as a monthly or daily
Line A.
Three new check boxes have been added to tax liability. For example, do not use Form 941c to
line A on page one for new Forms 944, 944(SP), and correct amounts reported in line 15 of Form 941, line
944-SS. These forms are new for calendar year 2006. 13 of Form 944, line 15 of Form 943, or on Schedule B
Filers of these forms who wish to make adjustments (Form 941), Form 943-A and Form 945-A. Also, you are
for prior years should check the appropriate box on not required to correct amounts previously reported on
line A and file Form 941c with Form 944, 944(SP), or lines 1 or 2 of Form 941 or Form 941-M; or line 1 of
944-SS. Form 941-SS or Form 943.
General Instructions Statute of limitations. Generally, you may make an
adjustment only within three years of the return due
Purpose of form. Use Form 941c to provide
date or the date the return was filed, whichever is later.
background information and certifications supporting
For the statute of limitations, the due date of Forms
prior period adjustments to income, social security,
941, 941-M, 941-SS, 943, 944, 944(SP), 944-SS, and
and Medicare taxes reported on Form 941, 941-M,
945 is April 15 of the year after the close of the tax
941-SS, 943, 944, 944(SP), 944-SS, or Form 945. File
year. For example, the four quarterly Forms 941 filed
it with the tax return on which you are claiming the
for 2004 are all treated as due on April 15, 2005. If
adjustment (Form 941, 943, 944, 945, etc.). You may
they were filed on or before April 15, 2005,
use Form 941c even though you filed the original
adjustments could be made for any of the quarterly
return on magnetic media or electronically.
returns for 2004 until April 15, 2008.
Do not use Form 941c as a supporting statement for
current period adjustments (for example, adjustment Specific Instructions
for uncollected employee share of social security and
Medicare taxes on tips). No supporting statement is Complete all applicable columns on the line for each
required for the fractions-of-cents, group-term life return period that you are correcting. Show the total
insurance, and third-party sick pay adjustments. See amount paid to all employees, not the amount for each
your form instructions. individual employee. If you need more space, use
additional Forms 941c.
Federal income tax withholding errors. Generally,
you are not permitted to correct federal income tax If you use additional Forms 941c as continuation
withholding errors made in a prior calendar year. pages, be sure that the total and net adjustment lines
However, you may make an adjustment to correct an on the first form include the totals from the continuation
administrative error in a prior year. Refer to Pub. 15 pages. These lines are line 5 of Part II, lines 5 through 8
(Circular E), Employer’s Tax Guide, for more of Part III, and lines 5 through 7 of Part IV.
information on correcting administrative errors. Line A. Check the box for the return that you are
More information. See Pub. 15 (Circular E), Pub. 51 adjusting. Check only one box. Use a separate
(Circular A), Agricultural Employer’s Tax Guide, or your Form 941c for each type of return (for example,
form instructions for more information about Form 941 and Form 945).
adjustments. Line B. Show the return period in which you are
How to use Form 941c. Form 941c is not an reporting tax adjustment(s). For example, if you are
amended return and must never be filed separately. making an adjustment on Form 941 for the quarter
You must make adjustments on the return (for ending June 30, 2006, enter 06-2006. File Form 941c
example, Form 941) for the period during which you with Form 941 for this period. Do not show the return
discovered the error. There is no limit to the number period(s) being corrected in this entry space.
of adjustments that you can make, and these Line C. Enter the date that you discovered the
adjustments can be for corrections to more than one error(s). If you are making more than one correction
prior period. However, if you filed two or more types of and the errors were not discovered at the same time,
tax returns that need correction (for example, Form leave line C blank and explain in Part V. The date that
941 and Form 943), use a separate Form 941c for you discover the error(s) is the date that your tax
each type of return. The net adjustment increases or liability increases or decreases. Your deposits for this
decreases your tax liability for the period in which the date must be adjusted accordingly. See your form
error was discovered and adjusted. instructions for more information.
If your adjustment(s) results in an overpayment, you Part I—Signature and certification. Part I applies to
may apply for a refund using Form 843, Claim for wages only. If any adjustment is for an overpayment, it
Refund and Request for Abatement, instead of making cannot be processed unless you check at least one
an adjustment as discussed above. If you choose to box in Part I and you sign the certification. If you
file Form 843, you will receive a refund check (with obtained written consents or statements from some
interest) instead of reducing your current employment employees but you could not locate or secure the
tax liability (no interest). When filing Form 843, attachcooperation of the remaining employees, check both
Form 941c or an equivalent statement. the second and third boxes. Provide a summary in
If you did not file a return for one or more return Part V of the amount of the adjustments for both the
periods, do not use Form 941c to report the employees who provided statements and for those
information. Instead, file the required returns. who did not.
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