941-X

Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Spanish Version)

Agency
IRS
Revision
Rev. 4-2026
Fillable fields
352
Pages
6
Official source
IRS form page
Checked
October 21, 2026
Fill 941-X online
Page 1 of form 941-X

Form 941-X (sp): Spanish Version of the Adjusted Employer's Quarterly Federal Tax Return

Form 941-X (sp) is the Spanish version of Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund. The PDF is in Spanish, under the title "Ajuste a la Declaración del Impuesto Federal TRIMESTRAL del Empleador o Reclamación de Reembolso". The English Instructions for Form 941-X say Form 941-X or Form 941-X (sp) is used to correct a Form 941 or Form 941 (sp), respectively, filed for the first quarter of 2024 or later quarters.

The form says it corrects errors made on Form 941 or 941-SS. It asks the employer to choose one process, an adjusted return or a claim, to certify how Forms W-2 and W-2c and affected employees were handled, to enter corrections line by line in four columns, and to explain them. It says to use a separate Form 941-X for each quarter being corrected and to complete all five pages.

The English edition, Form 941-X, carries the same April 2026 revision. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Form 941-X (sp)

Header

EIN, legal and trade names, address, the return being corrected (941 or 941-SS), the quarter and calendar year, the date the errors were discovered, and the aggregate filer boxes.

Part 1: choose only one process

Line 1 is the adjusted employment tax return. Line 2 is the claim for a refund or abatement of the amount on line 27.

Part 2: certifications

Line 3 certifies that Forms W-2 or W-2c have been or will be filed. Lines 4 and 5 hold boxes about repaying employees, their written statements and the employer's share.

Part 3: corrections

Lines 6 to 40 on pages 2 to 4, each tied to a Form 941 line, with columns for the corrected total, the amount originally reported, the difference and the tax correction.

Part 4: explanation

Line 41 for corrections with both underreported and overreported amounts, line 42 for reclassified workers, and line 43 for a detailed explanation.

Part 5 and the page 6 chart

The signature, printed name, title, date and daytime phone, the paid preparer section, and a page 6 chart titled "¿Qué proceso debe usar?" (Which process should you use?).

How to fill out Form 941-X (sp)

  1. 1

    Header on every page

    Enter the EIN, names and address, check 941 or 941-SS, check the quarter, and enter the year (AAAA) and the discovery date (MM/DD/AAAA). Pages 2 to 5 repeat the name, EIN, quarter and year.

  2. 2

    Pick one process

    Check line 1 or line 2. The form says line 1 is checked when correcting both underreported and overreported amounts, and line 2 is not checked if any underreported amount is corrected.

  3. 3

    Certify in Part 2

    Check line 3. The form says to skip lines 4 and 5 when correcting only underreported amounts. For overreported amounts, at least one box on line 4 or line 5 is checked.

  4. 4

    Enter corrections

    On each line that changes, enter the corrected total, the amount originally reported or as previously corrected, and the difference, with a minus sign if negative. Line 8 multiplies by 0.124, or 0.062 for the employer share only.

  5. 5

    Total and explain

    Line 23 combines column 4 of lines 7 to 22, and line 27 combines lines 23 to 26c. Check lines 41 and 42 if they apply, then explain on line 43 how the corrections were determined.

  6. 6

    Sign page 5

    The signer prints their name and title, signs, dates and adds the best daytime phone. A paid preparer completes the section below.

Why fill Form 941-X on indox

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Where it goes, payment and timing

Where to send it

To the IRS. The English instructions encourage electronic filing. For paper, their state chart lists Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0005 or Ogden, UT 84201-0005, and Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409 with no legal residence or principal place of business in any state.

Amount owed

The form says a line 27 amount above zero is owed and is paid by the time the return is filed. It points to the instructions for how to pay.

Negative line 27

With line 1 checked, the amount is credited to Form 941 for the period in which this form is filed. With line 2 checked, it is the amount to be refunded or abated.

Last 90 days

The page 6 chart says that within 90 days before the period of limitations for credit or refund expires, overreported amounts are corrected only through the claim process.

Not with Form 941

The form says not to attach it to Form 941 unless reclassifying workers, as described in the instructions for line 42.

Related forms

Who files Form 941-X (sp)?

  • Employers that filed Form 941

    The Part 5 declaration states that an original Form 941 or Form 941-SS was filed. The header has a box for each of those two returns.

  • Aggregate return filers

    A section for aggregate filers only lets a section 3504 agent, a certified professional employer organization (CPEO) or another third party check one box.

  • Paid preparers

    Page 5 has a section for paid preparers only, with the preparer's name, PTIN, signature, date, firm name, EIN, address and phone, and a self-employed box.

  • Affected employees

    Employees do not file it. On lines 4 and 5 the employer certifies whether it repaid them, or holds their written statements or authorizations.

  • Who receives it

    The IRS. The English instructions encourage electronic filing and give mailing addresses that depend on the state where the business is located.

The employer that filed the quarterly return, or a third party filing an aggregate return, completes it and sends it to the IRS. Employees do not file it.

Official sources and the blank

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Questions about Form 941-X

What language is Form 941-X (sp) in?

The PDF is in Spanish. The IRS lists it as the Spanish Version of Form 941-X. This page describes it in English.

Is there an English edition?

Yes. Form 941-X is the English edition. The IRS lists both at the April 2026 revision.

Which return does Form 941-X (sp) correct?

The form says Form 941 or 941-SS. The English instructions say Form 941-X (sp) corrects a Form 941 (sp) filed for the first quarter of 2024 or later, and that a Form 941-PR for the fourth quarter of 2023 or earlier is corrected on Form 941-X (PR).

Which instructions go with it?

The form says to read the separate instructions first and prints www.irs.gov/Form941XSP. This page links the IRS Instructions for Form 941-X, which are in English.

Can one form correct several quarters?

No. The form says to use a separate Form 941-X for each quarter being corrected.

What is the difference between line 1 and line 2?

Line 1 is the adjustment process, where a negative total is credited to Form 941. Line 2 is the claim process, used only for overreported amounts, to ask for a refund or abatement.

Can I fill out Form 941-X (sp) online?

Yes. The PDF can be filled out in the browser on this page and downloaded without an account.

Indox | Form 941-X (sp): Spanish Adjusted Quarterly Employer Return