For purposes of this credit, qualified sick leave wages and qualified family leave wages are wages for social security and Medicare tax purposes, determined without regard to the exclusions from the definition of employment under sections 3121(b)(1)(22), that an employer pays that otherwise meet the requirements of the EPSLA or Expanded FMLA, as enacted under the FFCRA and amended for purposes of the ARP. You withheld $270 ($30,000 x 0.009) from Xavier's wages. If line 27 reflects overreported tax and the IRS previously assessed an FTD penalty, you may be able to reduce the penalty. See section 2 of Pub. In column 2, enter the amount you originally reported or as previously corrected. See the Caution under Is There a Deadline for Filing Form 941-X, earlier. Postal Service on or before the due date, or sent by an IRS-designated private delivery service (PDS) on or before the due date. If you didnt previously file Form 941 because you mistakenly treated all workers as independent contractors or as nonemployees, file a Form 941 for each delinquent quarter. Is There an Employee Retention Credit for 2022? Use the claim process. However, you may correct errors to Additional Medicare Tax withholding for prior years if the amount reported on Form 941, line 5d, column 2, isnt the amount you actually withheld, including any amount you paid on behalf of your employee rather than deducting it from the employees pay (which resulted in additional wages subject to tax). Complete the top of Form 941-X, including the date you discovered the error. You paid $2,000 of qualified sick leave wages to only one of your employees in the second quarter of 2020. The PEO/CPEO would need to file an amended Form 941 and Schedule R for the applicable quarter (s) that impact their client customers. In column 3, enter the difference between columns 1 and 2. If you make a correction on Form 941-X, line 16, you must attach a corrected Form 8974.
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