×
tax forms found in
Tax Form Code
Tax Form Name

Federal Free Printable Schedule R (Form 941) (Rev. January 2018) for 2019 Federal Allocation Schedule for Aggregate Form 941 Filers

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2018-federal-941-schedule-r.pdf, and you can print it directly from your computer.

Allocation Schedule for Aggregate Form 941 Filers
Schedule R (Form 941) (Rev. January 2018)

Schedule R (Form 941): Allocation Schedule for Aggregate Form 941 Filers Department of the Treasury — Internal Revenue Service 950417 OMB No. 1545-0029 (Rev. January 2018) Report for calendar year: Employer identification number (EIN) Check the quarter (same as Form 941): — 1: January, February, March Name as shown on Form 941 2: April, May, June Type of filer (check one): Section 3504 Agent Certified Professional Employer Organization (CPEO) 3: July, August, September 4: October, November, December Read the instructions before you complete Schedule R. Type or print within the boxes. Complete a separate line for the amounts allocated to each of your clients. The term “client” as used on this form includes the term “customer.” See the instructions. (a) Client’s Employer identification number (EIN) 1 2 3 4 5 6 7 8 9 10 11 Subtotals for clients. Add all amounts on lines 1 through 10 12 Enter the combined subtotal from line 24 of all Continuation Sheets for Schedule R (b) (c) Type of wages, Wages, tips, and tips, and other other compensation compensation allocated to the (CPEO Use Only) listed client EIN from Form 941, line 2 (d) Federal income tax withheld from wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 3 (e) Total social security and Medicare taxes allocated to the listed client EIN from Form 941, line 5e (f) (g) (h) Section 3121(q) Notice Qualified small business Total taxes payroll tax credit for and Demand-Tax due after adjustments increasing research on unreported tips and credits activities allocated to the allocated to the listed allocated to the listed client EIN from client EIN from listed client EIN from Form 941, line 11 Form 941, line 5f Form 941, line 12 (i) Total deposits from Form 941, line 13, plus any payments made with the return allocated to the listed client EIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Enter Form 941 amounts for your employees 14 Totals. Add lines 11, 12, and 13. The column totals must match the related lines on the aggregate Form 941. For Paperwork Reduction Act Notice, see the instructions. www.irs.gov/Form941 . Cat. No. 49301K Schedule R (Form 941) (Rev. 1-2018) Page of Continuation Sheet for Schedule R (Form 941) 950517 Report for calendar year: (Rev. January 2018) Check the quarter (same as Form 941): Employer identification number (EIN) — 1: January, February, March 2: April, May, June Name as shown on Form 941 Type of filer (check one): Section 3504 Agent 3: July, August, September Certified Professional Employer Organization (CPEO) 4: October, November, December (a) Client’s Employer identification number (EIN) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Subtotals for clients. Add lines 1 through 23. Include the subtotals from line 24 on line 12 of Schedule R. (b) Type of wages, tips, and other compensation (CPEO Use Only) (c) Wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 2 (d) Federal income tax withheld from wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 3 (e) Total social security and Medicare taxes allocated to the listed client EIN from Form 941, line 5e (f) Section 3121(q) Notice and Demand-Tax due on unreported tips allocated to the listed client EIN from Form 941, line 5f (g) (h) Qualified small business Total taxes payroll tax credit for after adjustments increasing research and credits activities allocated to the allocated to the listed client EIN from listed client EIN from Form 941, line 11 Form 941, line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (i) Total deposits from Form 941, line 13, plus any payments made with the return allocated to the listed client EIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule R (Form 941) (Rev. 1-2018) 950617 Schedule R (Form 941) (Rev. 1-2018) Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Schedule R and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form941. What’s New A certified professional employer organization (CPEO) must attach Schedule R to its aggregate Form 941, Employer’s QUARTERLY Federal Tax Return. General Instructions Purpose of Schedule R Use Schedule R to allocate the aggregate information reported on Form 941 to each client. For purposes of Schedule R, the term “client” means (a) an “employer or payer” identified on the Form 2678, Employer/Payer Appointment of Agent; (b) a customer who enters into a contract that meets the requirements under section 7705(e)(2); or (c) a client who enters into a service agreement described under Regulations section 31.3504-2(b)(2) with a CPEO. If you have more than 10 clients, complete as many continuation sheets as necessary. Attach Schedule R, including any continuation sheets, to your aggregate Form 941. Who Must File? Agents approved by the IRS under section 3504 and CPEOs must complete Schedule R each time they file an aggregate Form 941. To request approval to act as an agent for an employer under section 3504, the agent must file Form 2678 with the IRS. Form 2678 must be previously filed and approved by the IRS before filing Schedule R. To become a CPEO, the organization must apply through the IRS Online Registration System. Visit the IRS website at www.irs.gov/CPEO for more information. When Must You File? If you are an aggregate Form 941 filer, file Schedule R with your aggregate Form 941 every quarter. Agents may file Form 941 and Schedule R electronically or by paper submission. CPEOs generally must file Form 941 and Schedule R electronically. For more information about a CPEO's requirement to file electronically, see Rev. Proc. 2017-14, 2017-3 I.R.B. 426, available at www.irs.gov/irb/2017-03_IRB/ar14.html. Specific Instructions Completing Schedule R Enter Your Business Information Carefully enter your EIN and the name of your business at the top of the schedule. Make sure they exactly match the EIN and name shown on the attached Form 941. Check one of the “Type of filer” boxes to tell us if you are a section 3504 agent or a CPEO. Calendar Year Enter the calendar year that applies to the quarter checked. Check the Box for the Quarter Check the appropriate box of the quarter for which you are filing Schedule R. Make sure the quarter checked on the top of the Schedule R matches the quarter checked on the attached Form 941. Column b (CPEO Use Only). Type of wages, tips, and other compensation. Enter a code to report the type of wages, tips, and other compensation paid to the individual(s) performing services for the client. If you paid more than one type of wages, tips, or other compensation, you must use more than one line to report for that client and enter the applicable code for each line. The following four codes are the only entries that can be made in column b. • A: Wages, tips, and other compensation paid under section 3511(a). • B: Wages, tips, and other compensation paid under section 3511(c). • C: Wages, tips, and other compensation not reported under Code A or Code B paid as a payor under a service agreement described in Regulations section 31.3504-2(b)(2). • D: Wages, tips, and other compensation paid as an agent under Regulations section 31.3504-1. Column c. Wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 2. Column d. Total income tax withheld from wages, tips, and other compensation allocated to the listed client EIN from Form 941, line 3. Column e. Total social security and Medicare taxes allocated to the listed client EIN from Form 941, line 5e. This amount includes Additional Medicare Tax withholding. Column f. Section 3121(q) Notice and Demand—Tax due on unreported tips allocated to the listed client EIN from Form 941, line 5f. Column g. Qualified small business payroll tax credit for increasing research activities allocated to the listed client EIN from Form 941, line 11. You must attach a separate Form 8974 for each client claiming this credit. Column h. Total taxes after adjustments and credits allocated to the listed client EIN from Form 941, line 12. Column i. Total deposits from Form 941, line 13, plus any payments made with the return allocated to the listed client EIN. You must also report the same information for your employees on Schedule R, line 13. Compare the total of each column on Schedule R, line 14 (including your information on line 13), to the amounts reported on the aggregate Form 941. For each column total of Schedule R, the relevant line from Form 941 is noted in the column heading. The totals on Schedule R, line 14, must match the totals on Form 941. If the totals don't match, there is an error that must be corrected before submitting Form 941 and Schedule R. Paperwork Reduction Act Notice. We ask for the information on Schedule R to carry out the Internal Revenue laws of the United States. You are required to give us this information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You aren't required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file Schedule R will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . . . 12 hr., 26 min. Learning about the law or the form . . . . . . . . 12 min. Client and Employee Information Preparing, copying, and assembling the form . . . . . 24 min. On Schedule R, including any continuation sheets, you must report the following for each client. If you have comments concerning the accuracy of these time estimates or suggestions for making Schedule R simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send Schedule R to this address. Instead, see Where Should You File? in the Instructions for Form 941. Note: When entering amounts over 999.99 on Schedule R, don't enter commas. Column a. The client’s EIN. . . . . . .
Extracted from PDF file 2018-federal-941-schedule-r.pdf, last modified February 2018

More about the Federal 941 (Schedule R) Corporate Income Tax TY 2018

We last updated the Allocation Schedule for Aggregate Form 941 Filers in December 2018, so this is the latest version of 941 (Schedule R), fully updated for tax year 2018. You can download or print current or past-year PDFs of 941 (Schedule R) directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal 941 (Schedule R).

Form Code Form Name
941 (Schedule B) Report of Tax Liability for Semiweekly Schedule Depositors
941 (Schedule D) Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 941 (Schedule R) from the Internal Revenue Service in December 2018.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal 941 (Schedule R)

We have a total of eight past-year versions of 941 (Schedule R) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 941 (Schedule R)

Schedule R (Form 941) (Rev. January 2018)

2017 941 (Schedule R)

Schedule R (Form 941) (Rev. January 2017)

2016 941 (Schedule R)

Schedule R (Form 941) (Rev. January 2017)

Allocation Schedule for Aggregate Form 941 Filers 2015 941 (Schedule R)

Schedule R (Form 941) (Rev. January 2014) (Version A)

Allocation Schedule for Aggregate Form 941 Filers 2014 941 (Schedule R)

Schedule R (Form 941) (Rev. January 2014) (Version A)

Allocation Schedule for Aggregate Form 941 Filers 2013 941 (Schedule R)

Schedule R (Form 941) (Rev. January 2013) (Version B)

Allocation Schedule for Aggregate Form 941 Filers 2012 941 (Schedule R)

Schedule R (Form 941) (Rev. January 2012)

Allocation Schedule for Aggregate Form 941 Filers 2011 941 (Schedule R)

Schedule R (Form 941) (Rev. January 2012)


TaxFormFinder Disclaimer:

While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/federal/941-schedule-r