FAQs: Form 941

Return to Main Payroll FAQ



What is Form 941? (back to top)

Form 941 is the employer's quarterly payroll tax return. Every employer is required to withhold a certain amount from each paycheck for income tax purposes. Form 941 is a quarterly return required from each employer to report the payroll taxes.



Can I use the same PIN that I applied for the company? (back to top)

Yes. The PIN is issued by the IRS. You can use it with any transmiter.



When is Form 941 due? (back to top)

All employers are required to file Form 941 before the end of the month following the end of the quarter. For example, the 941 return for the 2nd quarter is due before the end of July 31.



How do I prepare and e-file Form 941? (back to top)

You can prepare and e-file the form completely online at our website.

Log-in to our payroll application and start a new form 941 return and follow the on screen steps to complete an e-file.



Can I prepare and e-file multiple 941s? (back to top)

Yes, you can prepare multiple 941s completely online at our website.



What is Form 8109 - payment coupon? (back to top)

The 8109 payment coupon is used to pay federal payroll tax withheld. Many federal tax payments can also be made electronically. A business or tax professional can apply to participate in the EFTPS system to make tax payments electronically. Please visit www.eftps.gov for more details.



What is Schedule B and when do I need it? (back to top)

Depending on the amount of the payroll tax withheld, the tax is due to the IRS on a regular schedule. Typically the tax is paid on a monthly basis to the IRS. However, for some larger companies, the amount is due more frequently like semi-weekly or even the next banking day.

For businesses required to make payments semi-weekly, Schedule B (for form 941) is required to be filed together with the form 941.



Common 941 Efile Rejections & Solutions (back to top)

1    Error: R0000-157

Message: If 'OnlineFilerPIN' is present in the Return Header, it must match the e-File Database for the EIN it is filed for.

Cause: Incorrect PIN entered OR company's efile application is inactive.

Solution: Double-check the PIN entered in the efile, revise, and resubmit.

-If the 10-digit efile PIN is correct, contact the IRS e-help desk to verify the status of the PIN: 1-866-255-0654. Then, resubmit the efile.


2    Error: R0000-188

Message: The Reporting Agent PIN in the Return Header must match the data in the e-File database.

Cause:     (a) One or more agent's information was missing from the uploaded file: Ex. EFIN or Agent's name…

OR

(b) Reporting agent's efile application status is inactive

Solution: (a) Revise the rejected e-file under E-file Status (in the eSmartPayroll account), complete the information, and resubmit.

OR

(b) Contact the IRS e-help desk to verify the 'reporting agent efile application' status: 1-866-255-0654. Then, resubmit the efile.

-Also, please inform your engineer or technical team so the future file will not create the error.


3    Error : R0000-900

Message : The return type indicated in the return header must match the return type established with the IRS for the EIN.

Cause : Company is not be required to file the form 941. Ex. Company may need to file 941-PR instead of 941.

Solution : Contact the IRS e-help desk to verify: 1-866-255-0654.


4    Error : R0000-901

Message : Filer's EIN and Name Control in the Return Header must match data in the e-File database.

Cause : Invalid 4-characters Name Control entered

Solution : Contact the IRS (1-800-829-4933) to verify the 4-characters name control. Then revise and resubmit the efile.


5    Error : R0000-914

Message : Taxpayer TIN in the Return Header must not be the same as the TIN of a previously accepted electronic return for the return type and quarter ending period indicated in the tax return.

Cause : IRS already received the form.

Solution : Filer may need to contact the IRS and verify what information was submitted: 1-800-829-4933