How to correct filed 941 line 4 that was not checked and should have been?

After receiving notice from IRS indicating line 4 was unchecked therefore taxes and penalties due,

Is 941X the form to use and just write an explanation in the last section?

Who might know the correct procedure for this?

Comments for How to correct filed 941 line 4 that was not checked and should have been?

Click here to add your own comments

Florida kid
by: Anonymous

I agree different IRS agents equal different answers. I forgot to check that box (part 1 # 4) about 5 years ago and when I called them back then they corrected. Fast forward to now, I forgot to check it for the first quarter taxes. I just received the letter, 3rd week in July and I called, as the form states and I was instructed to fill out form 941 x, comment section. They added a stay or hold on account so it wouldn’t accumulate interest, but I have to call back in September to add another hold on it because they are back logged 16-20 weeks.
All this for one little box that was overlooked in error.
It’s amazing they can change my form to show that I owe when I don’t, but can’t change it to add a check mark. Bureaucracies!

Different agents
by: Florida Kid

That was our experience. They did make the changes over the phone for us.

Different IRS agents seem to have different answers.

by: Anonymous


Anonymous is wrong
by: Florida kid


Just so you know.. there is a number on the back of the letter from IRS to call if you disagree with the assessment. (1-800-829-0115) Do that instead of filing 941x. Filing the 941x as Anonymous suggests would create more problems for you.

Call them (but be prepared to wait a long time), and tell them what happened. They will ask you to fax the corrected 941 to them at the fax number assigned to the agent you are speaking to. Then they will correct the error while you are on the phone.

Filling in Form 941x when line 4 of 941 was unchecked
by: Anonymous

I was hoping I could upload a picture, as it is worth a 1,000 words.

On the 941-x (as of 2022)

go to part 1. check #1. Adjusted employment tax return

Go to part 2 check box for #3
check (c) for #4

Line 6 and 7, fill in the amount you reported for both corrected and originally reported. The difference should be zero for both lines

Go to Line 8 and line 12 - the corrected amount should be zero (0) for both lines. Then the origincally reported would be the amount of wages you reported. The difference should be your wages reported in negative number. Multiply the negative amount with their magic numbers (0.124 for line 8 and 0.029 for line 12.) This would give you the amount the IRS said you owe for tax on social security and medicare wages IN NEGATIVE.

Go to line 23. Enter the combined amount for line 7 through 22 (This would be the amount the IRS says you owe)

Go to line 27 enter the number you got for line 23

Go to line 41 check the box

Go to line 43 and enter something like "Line 4 of form 941 was accidently left unchecked."

That should be all you need to fix your error.

Hope this helps!

941x for forgetting to check box 4
by: Bee

Hi ,
Does anyone have an answer yet for forgetting to check box 4 on the 941 form. I did this for quarter 4 of 2022 . I have waited through hours of holds with the IRS two times and was given two completely different answers. Even they don’t know how to complete there own forms. I have read the instructions but there is no clear cut answer for this correction. Any input would be appreciated.

941, line 4 not checked, please help
by: Anonymous

I am having the same problem. I don't know how to fill out the 941-x though. Can anyone go through this with me. The church received a letter stating we owe for the social security and medicare and we don't. That's when I found my error. The form just confuses the snot out of me.

Contact Tax Professional to File 941X
by: Vickey

You will file a 941X to correct not checking that line 4 box. I had to file one for the same reason. I was staying with my husband in an extended hospital stay and the church secretary forgot to check that box.

It's been so many years now, I don't remember the exact steps ...but I DO remember that it was NOT easy!

So, I recommend you hire a tax professional to file the 941(s).

If you can't do that ...then call that number on the IRS notice and see if the rep can help you complete the 941x...but look at it first and have a written copy when you call so you can take notes on each section.

by: Anonymous

Did not check line 4 on 941. Can this be corrected by using 941-X?

Click here to add your own comments

Join in and write your own page! It's easy to do. How? Simply click here to return to IRS Form 941.