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?

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941 Box 4 accidentally not checked
by: Jojo

As many have stated already, this can be corrected. I called the number shown on the letter I received from the IRS: 800-829-0115. By the grace of God, a wonderful agent answered who was more than willing to help. She put a 90-day hold on our account and instructed me to send in the 941-X.
Fill in the top of the first page as you did for your 941 form.

Top right, check the box for 941 (or 941-SS) and under that check which quarter and year you are correcting.

**BE SURE TO FILL IN THE TOP OF EVERY SINGLE PAGE: NAME-EIN-CORRECTING QUARTER & CORRECTING CALENDAR YEAR**

Part 1: check #1

Part 2: check #3 and #4c

Part 3: (FOR EXAMPLE ONLY, I'll use $5,000.00 as wages)
#6 Enter amount of wages you reported on your form 941 in both
Column 1: 5000.00 and Column 2: 5000.00 Column 3: .00 (.00 in column 3 because there is no difference)

#8 (Column 1) .00 - (Column 2) -5000.00 (Be sure to use the (-) minus symbol. Multiply your wages by 0.124 and enter it as a (-) minus amount as well (Column 3:) -620.00

#12 (Column 1) .00 - (Column 2) -5000.00 (Be sure to use the (-) minus symbol. Multiply your wages by 0.029 and enter it as a (-) minus amount as well (Column 3:) -145.00

#23 Column 4 (add the two amounts from #8 & #12 - be sure to enter it as a (-) minus amount): -765.00

#27 Enter the same amount you put on #23. Again, be sure to enter it as a (-) minus amount: -765.00

Part 4:
41. check the box

43. Write in something like: Line 4 of form 941 was accidentally left unchecked

Part 5:
Sign, date, print your name and title.

The agent also told me it would be helpful to send in a copy of the original 941 with the 941-X and highlight box 4 and make a note that it was accidentally left unchecked.
Response to “Anonymous “
by: Church volunteer

Your instructions are flawless and this is exactly what a VERY NICE IRS employee told me to do after I had received a bill for the tax on our Pastor’s wages!

I wrote them and then finally called. In not one of their notices did they say I forgot to mark the box on line 4! I learned that from the IRS agent.

Anyway, I did exactly as she told me on the 941X, then began to receive notices from IRS that they needed 60 days again and again to research my case. Last one was in May of ‘23 and then they stopped. I assumed it was finally resolved!

June of ‘24, I received a letter stating they had sent the tax amount (that we did not owe a PENNY OF) failure-to-pay fees and interest TO A COLLECTION AGENCY. I don’t know what to do.
Chris
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.
FLORIDA KID NOT QUITE RIGHT
by: Anonymous

I CALLED THE NUMBER ON THE LETTER AND EXPLAINED THE ERROR THAT WAS MADE AND THEY WERE NOT AT ALL INTERESTED IN MAKING THE CHANGE OVER THE PHONE.
Anonymous is wrong
by: Florida kid

Hi,

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.
unchecked
by: Anonymous

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

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