File Schedule B (Form 941) if you are a semiweekly schedule depositor. You are a semiweekly depositor if you:

• Reported more than $50,000 of employment taxes in the lookback period.
• Accumulated a tax liability of $100,000 or more on any given day in the current or prior calendar year.

Schedule B (Form 941)PDF 
Instructions for Schedule B (Form 941)PDF 
All Schedule B (Form 941) revisions 

Employers use Schedule D (Form 941) to explain certain discrepancies between Forms W-2, Wage and Tax Statement, and Forms 941, Employer's QUARTERLY Federal Tax Return, for the totals of:

• Social security wages.
• Medicare wages and tips.
• Social security tips, federal income tax withheld.
• Advance earned income credit (EIC) payments.

Schedule D (Form 941)PDF 
Instructions for Schedule D (Form 941)PDF 
All Schedule D (Form 941) revisions 

Use Schedule R (Form 941) to allocate the aggregate information reported on Form 941 to each client. If you have more than 15 clients, complete as many continuation sheets as necessary. Attach Schedule R, including any continuation sheets, to your aggregate Form 941.

Schedule R (Form 941)PDF 
Instructions for Schedule R (Form 941)PDF 
All Schedule R (Form 941) revisions