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Information about Form 941, Employer's Quarterly Federal Tax Return, including recent updates, related forms, and instructions on how to file. Form 941 is used by employers who withhold income taxes from wages or who must pay social security or Medicare tax.

IR-2024-59, March 4, 2024 ¡ª The Internal Revenue Service announced today that registration for the agency¡¯s 2024 Nationwide Tax Forum is now open, providing tax professionals the opportunity to attend special continuing education sessions this summer in five cities across the nation.

IR-2023-15, January 26, 2023 ¡ª The Internal Revenue Service today urged employers to be aware of the January deadline to file Forms W-2 and other wage statements. Filing these documents timely prevents late-filing penalties for employers, helps employees file their income tax returns and prevents tax fraud.

Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.

A list of foreign insurers/reinsurers with closing agreements establishing a treaty-based exemption from the section 4371 excise tax on insurance premiums.

Apply for a retirement plan determination letter for individually designed plans. Generally, an individually designed plan is a retirement plan that was drafted to meet the specific needs of a single employer or multi-employer group and has not been pre-approved by the IRS.

June 17, 2025 ¡ª Anchorage, AL ¨C The final defendant in a Southeast Alaska drug trafficking conspiracy pleaded guilty today to conspiring to traffic drugs and launder money connected to a transnational drug trafficking enterprise.

Topic No. 301, When, obÌåÓý, and Where to File

Use the 2025 tax calendar to view filing deadlines and actions for the first quarter.

SEE Sample Test Questions Part 2