Drake Accounting - 94x - Overview of Forms
Article #: 15873
Last Updated: May 20, 2026
| Form | Form Use | e-File? |
|---|---|---|
| 940 | Form 940 is the employer's annual federal unemployment (FUTA) tax return. | Yes |
| 940-SP | Spanish Language version of the 940. | Yes |
| 941 | Form 941 is the employer's quarterly federal tax return. | Yes |
| 941-SP | Spanish Language version of the 941. | Yes |
| 941-X |
Form 941-X is used to correct errors on a Form 941 that was previously filed. You may use Form 941-X even though you filed the original return on magnetic media or electronically. Do not send the 941-X in with a 941. |
Yes |
| 943 |
Form 943 is the employer's annual federal tax return for agricultural employees and should be used if wages were paid to a farm worker and were subject to Social Security and Medicare taxes or federal income tax withholding. Make sure that the W-3 Information Kind of Payer under Client > Edit > Federal Form Setup tab is marked as 943. For each employee whose wages should be included on Form 943, make sure that the box Agricultural Employee is marked under Employee > Employee Setup > Payroll Options tab. |
Yes |
| 943-SP | Spanish Language version of the 943. | Yes |
| 943-X | Form 943-X is used to correct errors on a Form 943 that was previously filed. Do not send the 943-X in with a 943. | Yes |
| 944 |
Form 944 is the employer’s annual tax return designed for smaller employers whose annual liability for Social Security, Medicare, and withheld federal income taxes is $1,000 or less. This form is only for clients notified by the IRS to use Form 944 in place of the 941 quarterly report. You must use this form if you were contacted. If you choose to dispute the use of this form and continue filing the 941 quarterly report, contact the IRS first at (800) 829-0115. |
Yes |
| 944-SP | Spanish Language version of the 944. | Yes |
| 944-X |
Form 944-X is used to correct errors on a Form 944 that was previously filed. Do not send the 944-X in with a 944. |
No |
| 945 |
Form 945 is used to report withheld federal income tax from non-payroll payments. Non-payroll payments include: Pensions, Military retirement, Gambling winnings, Indian gaming profits, Voluntary withholding on certain government payments, Backup withholding, All federal income tax withholding reported on Forms 1099 and W-2G must be reported on Form 945. Do not report federal income tax withholding from wages on Form 945. |
Yes |
| 945-X |
Form 945-X is used to correct errors on a Form 945 that was previously filed. Do not send the 945-X in with a 945. |
Yes |