Question

Form 941-X is filed:

A. with Form W-3 when paying an amount due.
B. with Form 843 when claiming a refund or paying an amount due.
C. with Form 843 when paying an amount due only.
D. alone when claiming a refund or owing additional taxes.

Answer 1

Form 941-X is filed alone when claiming a refund or owing additional taxes, used to correct errors on a previously filed Form 941.

Step-by-step explanation:

Form 941-X is filed alone when claiming a refund or owing additional taxes. This is associated with correcting errors on a previously filed Form 941, which employers use to report payroll taxes. The IRS requires employers to use Form 941-X to make corrections to wages, tips, and other compensation; federal income tax withheld; and the employer’s share of Social Security and Medicare taxes that were originally reported on Form 941.

When using Form 941-X, it's not filed with other tax forms such as the W-3 or Form 843. It serves as a stand-alone document to amend previously submitted payroll tax filings. Therefore, the correct answer is D. alone when claiming a refund or owing additional taxes.