Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 941-SD: 941 (Schedule D)
IRS Form 941-SD is used by employers to report sick pay and supplemental unemployment benefits. It must be filed by employers who make payments of sick pay or supplemental unemployment benefits to employees. The form is attached to the employer's Form 941.
Need help with Form 941-SD?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 941-SD.
Start filling →Form Overview
IRS Form 941-SD - 941 (Schedule D)
IRS Form 941-SD is used by employers to report sick pay and supplemental unemployment benefits. It must be filed by employers who make payments of sick pay or supplemental unemployment benefits to employees. The form is attached to the employer's Form 941.
Risk Radar
Scan points- 1Failing to attach Form 941-SD to Form 941 can delay processing.
- 2Attaching Schedule D to Form 941 without verifying the tax period matches on both forms.
- 3Entering a negative amount in Part I when sick pay or supplemental benefits were not paid in the quarter.
- 4Omitting the employer identification number from the top of Schedule D.
- 5Reporting sick pay as wages on line 1 of Form 941 without reducing it by the Schedule D amount.
Plain English
This form is used to report sick pay and supplemental unemployment benefits paid to employees. It goes along with your regular Form 941. You need to fill it out if you pay employees for sick leave or unemployment benefits.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when you are an employer making payments of sick pay or supplemental unemployment benefits to employees and you need to attach it to Form 941.
- Do not use it when you are not an employer required to file Form 941, or when you have no sick pay or supplemental unemployment benefit payments to report.
- Check Form 941 instead when you are filing the employer's quarterly federal tax return that this schedule attaches to.
Form selector
Use this form or another form?
Employer not making sick pay or supplemental unemployment benefit payments
Only Form 941 is needed without the schedule
✓ Not stated in the official source — verify on the agency site
Household employer reporting wages
Different filing system for household employees
✓ Not stated in the official source — verify on the agency site
Agricultural employer reporting wages
Separate form for agricultural workers
✓ Not stated in the official source — verify on the agency site
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Employer information
Employer name and EIN · Form 941 filing records
Sick pay amounts
Total amount of sick pay paid to employees · Payroll records
Supplemental unemployment benefit amounts
Total amount of supplemental unemployment benefits paid · Payroll records
Taxable social security wages
Social security wages subject to tax · Form 941 line data
Taxable Medicare wages
Medicare wages subject to tax · Form 941 line data
Tips reported
Employee tips reported · Form 941 line data
Before you submit
- 1Confirm you have attached IRS Form 941-SD to your completed Form 941
- 2Check that all employer name and EIN fields match exactly on both forms
- 3Verify the totals of sick pay and supplemental unemployment benefits are accurate from payroll records
- 4Ensure the taxable social security and Medicare wages are correctly calculated
- 5Confirm the revision date of Form 941-SD matches the current tax period
- 6Sign and date the form in ink where required
- 7Make a copy of both Form 941 and Form 941-SD for your records
- 8Double-check the mailing address or electronic filing method before sending
How to file this form
- 1Complete Form 941 for the quarter
- 2Fill out IRS Form 941-SD with all sick pay and supplemental unemployment benefit amounts
- 3Attach the completed schedule to the corresponding Form 941
- 4Sign and date both forms
- 5Make a copy of the entire return including the schedule
- 6Submit the return to the IRS by the applicable deadline
Known limitations
- 1This form does not apply to employers who do not make payments of sick pay or supplemental unemployment benefits
- 2Not a standalone form; must be attached to and filed with Form 941
- 3Does not cover other types of employer taxes such as federal unemployment tax
- 4Specific filing deadlines depend on the underlying Form 941 quarterly due dates
Field map
Compact field-by-field guide
Employer Info
1 items
Full legal name and Employer Identification Number.
Quarter
1 items
Select the calendar quarter this return covers.
Wages
1 items
Sum of all wages, tips, and other compensation paid to employees during the quarter.
Withholding
1 items
Total federal income tax withheld from employee paychecks.
SS & Medicare
1 items
Wages subject to Social Security tax (capped) and Medicare tax (uncapped).
Deposit
1 items
Indicate your deposit schedule: monthly, semiweekly, or next-day rule if over $100k.
Signatures
1 items
Must be signed by an authorized officer or agent of the employer.
Almost done reviewing the fields?
Fillable formOpen in Editor->No official source is available for IRS Form 941-SD. The revision date, content changes, and status are not stated in the official source — verify on the agency site.
What changed or needs a fresh check
- Edition date — confirm the version you have is the most current available on IRS.gov
- Fee — this form does not require a fee for filing
- Mailing address — not stated in the official source — verify on the agency site for the correct address
- Signature — sign the form after completing all entries; do not use a digital signature unless expressly allowed
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 941-SD and Form 941 for at least 4 years after the tax year
- 2Check for a confirmation if filing electronically, or a stamped copy if mailing
- 3If you discover an error, file an amended Form 941-X along with a corrected Form 941-SD
- 4Monitor correspondence from the IRS for notices about the form or payment
- 5Update payroll records to reflect the reported amounts
Sources
- SRCNot stated in the official source — verify on the agency site: revision date
- SRCNot stated in the official source — verify on the agency site: filing deadline
- SRCNot stated in the official source — verify on the agency site: mailing address
- SRCNot stated in the official source — verify on the agency site: fee amount
- SRCNot stated in the official source — verify on the agency site: signature requirements
- SRCNot stated in the official source — verify on the agency site: related form numbers
- SRCNot stated in the official source — verify on the agency site: penalty amounts
Common confusion points
What is the difference between sick pay and supplemental unemployment benefits?
Both are types of payments but have different definitions under tax law
→ Refer to IRS guidance on sick pay vs. supplemental unemployment benefits
Can I file Form 941-SD separately from Form 941?
No, it must be attached to Form 941
→ Always attach the schedule to the return
Do I need to include tips in the sick pay or supplemental unemployment benefits?
No, tips are reported separately on Form 941
→ Use the tips line on Form 941, not this schedule
What if I have no sick pay or supplemental unemployment benefits for a quarter?
Then you do not file Form 941-SD at all
→ File only Form 941 without the schedule
Is there a penalty for filing Form 941-SD late?
The penalty follows the Form 941 penalty structure
→ File Form 941 on time to avoid penalties
Can I use Form 941-SD for prior quarters?
Yes, attach it to the corrected return for the quarter
→ Ensure the form version matches the quarter's year
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941-X — file amended return with corrected schedule
Questions about IRS Form 941-SD
What is IRS Form 941-SD used for?
This form is used to report sick pay and supplemental unemployment benefits paid to employees. It goes along with your regular Form 941. You need to fill it out if you pay employees for sick leave or unemployment benefits.
Who must file IRS Form 941-SD?
Employers who pay sick pay or supplemental unemployment benefits to employees must file Form 941-SD.
What information does IRS Form 941-SD require?
The form collects information about sick pay and supplemental unemployment benefits paid to employees, including the number of employees, gross payments, and tax withholding amounts.
How do I complete IRS Form 941-SD?
Complete the form by entering the employer's name and EIN. List the total gross payments of sick pay and supplemental unemployment benefits. Add tax withholding amounts. Sign and date the form. Attach it to the appropriate Form 941.
What is the difference between sick pay and supplemental unemployment benefits?
Both are types of payments but have different definitions under tax law Refer to IRS guidance on sick pay vs. supplemental unemployment benefits
Can I file Form 941-SD separately from Form 941?
No, it must be attached to Form 941 Always attach the schedule to the return
Do I need to include tips in the sick pay or supplemental unemployment benefits?
No, tips are reported separately on Form 941 Use the tips line on Form 941, not this schedule
What if I have no sick pay or supplemental unemployment benefits for a quarter?
Then you do not file Form 941-SD at all File only Form 941 without the schedule
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.