1 Employer & reporting period

Use the name, EIN, year and quarter from the related Form 941 or 941-X. The current IRS schedule is the March 2024 continuous-use revision.

2 Tax liabilities by pay date

Enter liabilities on the dates wages were paid. Include the employer and employee tax shares from your records. Deposit dates and amounts do not belong on this schedule.

Add a row for each pay date. Multiple rows on the same date are combined automatically. Apply any permitted current-quarter adjustments or credits using the IRS instructions before entering the liability.

Use this schedule for a qualifying semiweekly depositor and the entire quarter. It is generally not needed when Form 941 Line 12 is less than $2,500. It cannot be used as Form 944’s annual liability schedule.

3 Reconcile & review

Your three monthly totals must match the related return.

Prior-period Form 941-X adjustments must not change the current quarter’s liabilities. If preparing a Schedule B for an amended return, follow the specific IRS instructions.

By clicking Continue to checkout, you confirm that you reviewed the daily liabilities and reconciled the total. The PDF contains the complete original one-page schedule. It does not include the underlying return and has no separate signature line.