Amended Complaint File Form 940
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FAQ
Use a Separate Form 941-X for Each Quarter You're Correcting For example, if you found errors on your Forms 941 for the third and fourth quarters of 2022, file one Form 941-X to correct the 2022 third quarter Form 941 and file a second Form 941-X to correct the 2022 fourth quarter Form 941.
Where Do You File? Without a payment . . .With a payment . . .Internal Revenue Service P.O. Box 409101 Ogden, UT 84409Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-2000Internal Revenue Service P.O. Box 409101 Ogden, UT 84409Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-20003 more rows
Taxpayers use a Form 940 for correcting a previously filed return by checking the amended return box in the top right corner of the Form 940. Employers should use the corresponding "X" forms listed below to correct employment tax errors as soon as they are discovered.
The Form 940 Amendment does not have a specific due date. However, you must file the Form 940 Amendment within three years after the previous Form 940's filing date.
Where Do You File? Without a payment . . .With a payment . . .Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046Internal Revenue Service P.O. Box 932000 Louisville, KY 40293-20004 more rows