IRS Form 941 Worksheets for 2023 & 2022

1. What are the Worksheets applicable for Form 941, 2023?

When preparing Form 941 for the year 2023, you must use two worksheets to ensure accurate reporting and compliance with IRS requirements. Here are the following 941 lines that apply to the worksheets as follows:

About Worksheet 1- Credit for Qualified Sick and Family Leave Wages Paid This Quarter of 2023 for Leave Taken After March 31, 2020, and Before April 1, 2021.

• Line 13c -

  Enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 1, Step 2, line 2k.

• Line 19 -

  Enter qualified health plan expenses allocable to qualified sick leave wages amount on Worksheet 1, Step 2, line 2b.

• Line 20 -

  On Worksheet 1, Step 2, line 2f, Enter the qualified health plan expenses allocable to qualified family leave wages.

About Worksheet 2- Credit for Qualified Sick and Family Leave Wages Paid This Quarter of 2023 for Leave Taken After March 31, 2021, and Before October 1, 2021.

• Line 13e -

  Enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 2, Step 2, line 2q.

• Line 23 -

  Enter the qualified sick leave wages amount on Worksheet 2, Step 2, line 2a.

• Line 24 -

  Enter the qualified health plan expenses allocable to qualified sick leave wages amount on Worksheet 2, Step 2, line 2b.

• Line 25 -

  On Worksheet 2, Step 2, line 2c, Enter the amounts under certain collectively bargained agreements allocable to qualified sick leave wages.

• Line 26 -

  Enter the qualified family leave wages amount on Worksheet 2, Step 2, line 2g.

• Line 27 -

  Enter the qualified health plan expenses allocable to qualified family leave wages amount on Worksheet 2, Step 2, line 2h.

• Line 28 -

  Enter the amounts under certain collectively bargained agreements allocable to qualified family leave wages on Worksheet 2, Step 2, line 2i.

2. What are the worksheets applicable for Form 941, 2022?

When preparing Form 941 for the year 2022, you must use two worksheets to ensure accurate reporting and compliance with IRS requirements. Here are the following 941 lines that apply to the worksheets as follows:

About Worksheet 1- Credit for Qualified Sick and Family Leave Wages Paid This Quarter of 2022 for Leave Taken After March 31, 2020, and Before April 1, 2021.

• Line 11b -

  Enter the non refundable portion of the credit for qualified sick and family leave wages from Worksheet 1, Step 2, line 2j

• Line 13c -

  Enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 1, Step 2, line 2k.

• Line 19 -

  On Worksheet 1, Step 2, line 2b, enter the qualified health plan expenses allocable to the qualified sick leave wages amount.

• Line 20 -

  Enter the qualified health plan expenses allocable to qualified family leave wages amount on Worksheet 1, Step 2, line 2f.

About Worksheet 2- Credit for Qualified Sick and Family Leave Wages Paid This Quarter of 2022 for Leave Taken After March 31, 2021, and Before October 1, 2021

• Line 13e -

  Enter the refundable portion of the credit for qualified sick and family leave wages from Worksheet 2, Step 2, line 2q.

• Line 23 -

  Enter the qualified sick leave wages amount on Worksheet 2, Step 2, line 2a.

• Line 24 -

  Enter the qualified health plan expenses allocable to the qualified sick leave wages amount on Worksheet 2, Step 2, line 2b.

• Line 25 -

  On Worksheet 2, Step 2, line 2c, Enter the amounts under certain collectively bargained agreements allocable to qualified sick leave wages.

• Line 26 -

  Enter the qualified family leave wages amount on Worksheet 2, Step 2, line 2g.

• Line 27 -

  Enter the qualified health plan expenses allocable to qualified family leave wages amount on Worksheet 2, Step 2, line 2h.

• Line 28 -

  Enter the amounts under certain collectively bargained agreements allocable to qualified family leave wages on Worksheet 2, Step 2, line 2i.

Additional Worksheet for Q1 2022 Filing: COBRA Premium Assistance Credit

If you're filing Form 941 for Q1 2022, you'll need to complete an additional worksheet, Worksheet 3, to account for the COBRA Premium Assistance Credit. You are claiming this credit for qualified sick and family leave wages this quarter for leave taken after March 31, 2021, and before October 1, 2021. It's important to note that you must complete Worksheet 2 before starting Worksheet 3. Here's a simplified breakdown of the steps involved:

• Step 1: Determine the employer share of Medicare tax

• Start with Worksheet 2:

  If you completed Worksheet 2, take the amount from line 1f and enter it in line 1a of Worksheet 3. If you're not claiming credits this quarter, skip to the following steps below.

• Enter Medicare Tax:

• Line 1b -

  Input the Medicare tax amount from Form 941, Part 1, line 5c, column 2.

• Line 1d -

  If you're a third-party sick pay payer who is not an agent and you're claiming credits for payments made to employees, enter the employer's share of Medicare tax from Form 941, Part 1, line 8 (as a positive number).

• Section 3121(q) Notice:

• Line 1f -

  If you received a Section 3121(q) Notice and Demand during the quarter, enter the employer's share of Medicare tax as stated in the notice.

• Step 2: Figure the COBRA assistance credit

• Line 2b -

  Enter the amount of employer's share of Medicare tax from Step 1, line 1a or, if applicable, line 1g.

• Line 2c -

  Input any nonrefundable portion of the credit for qualified sick and family leave wages taken after March 31, 2021, and before October 1, 2021, from Worksheet 2, Step 2, line 2p.

• Line 2e -

  For the nonrefundable portion of the COBRA premium assistance credit, enter the smaller of line 2a or line 2d. This amount should be transferred to Form 941, Part 1, line 11e.

• Line 2f -

  For the COBRA premium assistance credit refundable portion, subtract line 2e from line 2a. Enter the result on Form 941, Part 1, line 13f.