Form 941-X: Instructions, Mailing Address & Filing Guide (2026)

Payroll tax errors happen more often than you'd think, and Form 941-X is how you fix them. If you need to correct a mistake on your Employer's Quarterly Federal Tax Return, you're not alone.

Whether you must report underreported wages or claim a refund, the 941-X form is your path forward. Thousands of employers file corrections each year. If you also need to generate accurate pay stubs for your records, we can help with that, too.

This guide covers Form 941-X instructions and the correct 941-X mailing address by state. It includes deadlines and filing options for 2026.

Key Takeaways

• Form 941-X corrects errors on previously filed Form 941 quarterly federal tax returns

• Starting with tax year 2024, employers can e-file electronically

• Mail your completed form to Cincinnati, OH (eastern states) or Ogden, UT (western states)

• There is no fixed deadline, but a 3-year period of limitations applies to most corrections

• The IRS revised this Adjusted Employer's Quarterly Federal Tax Return form in April 2025, reserving several COVID-era credit lines for future use

What Is Form 941-X?

You'll hear this form go by a few names. What Form 941-X is may not be clear from the name alone. It's officially called the Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund.

The 941-X form lets employers correct errors on a previously filed Form 941. You'll file a separate 941-X form for each quarter that contains mistakes in wages, taxes, or credits.

You can use it to report changes to;

• wages
• tips
• income tax withheld
• Social Security and Medicare taxes
• payroll tax credits

The IRS released a revised version in April 2025. A draft of the April 2026 revision is already available on irs.gov. Notable 2025 changes include lines 18a, 26a, 30, 31a, 31b, and 32 being reserved for future use.

What Can You Correct?

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This form allows you to correct errors related to:

• Wages, tips, and other compensation

• Federal income tax withheld from wages

• Taxable Social Security wages and tips

• Taxable Medicare wages and tips

• Additional Medicare Tax withholding

• Qualified small business payroll tax credit for increasing research activities

You can't use it to correct employee counts or federal tax liabilities reported in Part 2 or Schedule B. Those require a different process. If you need help understanding what a pay stub looks like for your payroll records, check our guide.

941-X Instructions: How To Fill It Out

Follow these 941-X instructions to fill out the form correctly. You'll need your original Form 941, payroll records, and a blank copy for each quarter you're correcting.

The sections below cover each part. You can also download the full Form 941-X instructions from the IRS website. Keep your payroll records handy as you work through it.

Part 1: Basic Information

Enter your EIN, business name, the quarter being corrected, and the calendar year. Check the box for underreported or overreported amounts.

Part 2: Process Selection

Choose between the adjustment process (line 1) or the claim process (line 2). Most employers filing for refunds select Box 2.

Part 3: Corrected Amounts

Enter the correct figures on each line. Key lines include 18a (non-refundable credits) and 26a (refundable credits). Line 27 totals your corrections. Put qualified wages on line 30 and health plan costs on line 31a.

Part 4: Explanation

On line 43, explain how you found the error and why you're making the correction.

Part 5: Signature

Sign and date the form. The 941x instructions make clear that an unsigned return won't be processed.

Common Mistakes To Avoid

• Filing for the wrong quarter or tax year

• Forgetting to include a detailed explanation on line 43

• Not signing and dating Part 5

• Using the wrong mailing address for your state

• Failing to include payment when correcting underreported taxes

For the complete Form 941-X instructions, download the official IRS instructions PDF. Each Form 941x instructions page lists line-by-line details. You may also want to learn how to read a W-2 to verify the wages you're correcting.

Underreported vs Overreported Taxes

Understanding whether you underreported or overreported determines your return claim process and filing requirements.

You can often avoid penalties for underreported corrections. File by the due date for the quarter when you found the error. Pay the full amount and give a clear explanation. Knowing your FIT taxable wages can help you spot issues early.

Need accurate payroll documentation for your records? Create professional pay stubs with our pay stub templates.

Where To Mail Form 941-X

Where to mail 941x depends on your business location. The 941-X mailing address varies by state, so here's the full breakdown. Here's where to mail 941-X based on your state.

The 941x mailing address is the same whether you include payment or not. Knowing where to mail Form 941x saves you from delays.

Where to mail 941-X without payment? Use the same addresses above. The mailing address for 941-X without payment is the same as the standard one.

Where do I mail 941-X forms using a private delivery service? Ship to the Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201. You can also send 941-X via UPS or FedEx to that same Ogden address.

Where to send 941x by mail? The Form 941x mailing address and Form 941-X mailing address are the same regardless of carrier. For the most current addresses, check the IRS filing page.

When Is the Deadline for Filing?

There's no fixed deadline, but a period of limitations applies. For overreported taxes, file within 3 years of the original filing date or 2 years from the tax payment date. For underreported taxes, file within 3 years of the original filing.

The IRS considers all returns for a calendar year as filed on April 15 of the following year. Quarterly due dates for underreported corrections are:

• April 30 (Q1)
• July 31 (Q2)
• October 31 (Q3)
• January 31 (Q4)

If you're self-employed, learn how to show proof of income to support your filings.

How To File: Paper vs Electronic

Where to file 941x? The answer depends on the tax year being corrected and whether e-filing is available. For tax year 2024 and later, you can e-file through IRS-authorized providers for faster processing.

For corrections to returns filed before 2024, paper filing is the only option. Mail the completed form to the address for your state listed above. If you're unsure where to file 941-X for older returns, use the state-based table in the mailing section.

Wondering where to file Form 941x electronically? The IRS has a list of approved e-file providers on its website.

E-filing offers faster processing, instant confirmation of receipt, and reduced risk of mailing errors. Once your corrections are processed, make sure your pay stub from direct deposit reflects the updated amounts.

The Employee Retention Credit (ERC)

The Employee Retention Credit, established under the CARES Act in 2020, was a refundable payroll tax credit for businesses affected by COVID-19. The filing deadline for 2021 claims was April 15, 2025.

As of 2026, the IRS is actively auditing previously filed ERC claims.

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In Summary

Filing this form is straightforward once you understand the instructions and know the correct mailing address for your state. Keep your payroll records accurate to minimize the need for corrections.

Need reliable pay documentation? Use our paystub generator to create professional pay stubs with accurate tax calculations in minutes.