The quarterly federal employer tax return for 2026 and its instructions, planned to be used for all four quarters of 2026, were released Feb. 25 by the Internal Revenue Service.
No changes were made to the final version of Form 941, Employer’s Quarterly Federal Tax Return, from its draft released June 23, 2025. Additions to the form compared to the 2025 version are a box to allow aggregate filers to indicate which type of filer they are — section 3504 agent, certified professional employer organization, or “other third party” — and space for bank account information in Line 15, ...
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