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File Form 941 Schedule R Online

Allocation Schedule for Aggregate Form 941 Filers
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Overview of Schedule R (Form 941)

CPEO's and Section 3504 reporting agents are required to attach Schedule R (Form 941) to the aggregate Form 941. Schedule R simplifies the aggregate reporting process by allocating aggregate wages reported on Form 941 to each of their clients.

Generally, CPEO's are required by the IRS to file their Schedule R electronically and can file the returns listed on Form 8973. Also, Section 3504 Agents can file the returns listed on their Form 2678 appointment.

Aggregate filers can use their own EIN to file a single Form 941 for all their clients with Schedule R along with their respective wage and tax liability information for the tax period.

Schedule R (Form 941) Quarterly E-Filing Deadlines

First Quarter Deadline

First Quarter
January - March

April 30

First Quarter Deadline

Second Quarter
April - June

July 31

First Quarter Deadline

Third Quarter
July - September

October 31

First Quarter Deadline

Fourth Quarter
October - December

January 31

Required Information for Schedule R (Form 941)

  • Employer Details of the CPEO / Section 3504 Agent: Name, EIN, and Address
  • Employment Details of the Aggregate Filer and Their Clients:
    • Total Number of Employees
    • Total Medicare and Social Security Tax Withheld
    • Total Deposit Made to the IRS
    • Total Tax Liability (Monthly/Semiweekly)
    • Signing Authority Information, Online signature PIN or Form 8453-EMP
IRS Form 941 2017

How to E-File Schedule R (Form 941)

Follow These Steps To Instantly Complete Schedule R (Form 941)
Schedule R (Form 941)
  • Log in to or create your free TaxBandits account.
  • Select "Aggregate 941 (Schedule R)" in the dashboard.
  • Enter your business information such as the Name,Type, EIN, and Address.
  • Select the tax year and quarter that you're filing for.
  • Select either the CPEO or Reporting Agent option to proceed.
  • Enter your businesses' wages, tax withholdings, and deposit details.
  • Add each client's wages and tax withholdings, and deposit details.
  • Follow the interview style e-filing process to complete your return.
  • Review your form summary, pay for your form, and transmit it directly to the IRS.

Signing Schedule R (Form 941)

The IRS requires an e-signature to complete Form 941. This is to authorize that the person filing federal taxes is either you or someone that you have authorized to file for you. You can e-sign Form 941 with your online signature PIN or by using Form 8453-EMP.

If you don’t have an online signature PIN, you can request a free one with TaxBandits today.

TaxBandits also supports Form 8453-EMP so you can instantly e-sign Form 941 while filing online. Apply for an online signature PIN for free today. Apply Now

Penalties for Failing to File Schedule R (Form 941) by the Deadline

What Happens if you Don’t File or Pay Taxes Owed by the Deadline

Generally, the CPEO is solely responsible for paying the client's employment taxes, filing returns, and making deposits and payments for the reported taxes. IRC Section 3504 Agents and their clients are both responsible for paying their employment taxes, filing returns, and making deposits and payments for the reported taxes.

Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability.

Form 941 Resources

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