Employers can file Form 941-X up to three years after the original payroll tax due date, which is generally April 15. Employers who didn't apply for the ERTC on their originally filed IRS forms 941 can apply for the credit retroactively by filing IRS Form 941-X. However, there is also a deadline for the employee retention tax credit, which must be considered if a company is considered eligible for the employee retention tax credit (ERTC). Eligible companies, Smith said, can file a retroactive ERTC refund request on qualified wages previously paid during the past calendar quarters by filing Form 941-X, the employer's adjusted quarterly federal tax return, or the request for reimbursement. To apply for the ERTC with their quarterly returns, business taxpayers will need additional payroll data and other documents.
Business tax filers will need additional payroll data and other documents to file their quarterly returns with the ERTC.
