Deadline rule
Quarterly. The last day of the month following the end of each calendar quarter.
Due date
The last day of the month following the end of each calendar quarter.
Who it applies to
Businesses with employees.
Form and agency
Form 941 · Internal Revenue Service
Notes
Reports withheld income tax and employer and employee Social Security and Medicare taxes.
Sources
- IRS — About Form 941accessed Oct 17, 2026