IRS Instruction 941 Spanish – Instructions for Form 941, Employer’s Quarterly Federal Tax Return (Spanish Version)

IRS Instruction 941 Spanish – If you are a Spanish-speaking employer in the United States, the Instrucciones para el Formulario 941 (Rev. marzo 2025) — the official Spanish-language instructions for Form 941 (sp), Employer’s Quarterly Federal Tax Return — are your essential resource for correctly reporting and paying federal payroll taxes.

This article provides everything you need: who must file, what’s new in the 2025 revision, step-by-step guidance, deposit rules, penalties, and the direct IRS download link.

What Is Form 941 (sp) and Its Spanish Instructions?

Form 941 (sp) is the quarterly federal tax return that most U.S. employers use to report:

  • Federal income tax withheld from employees’ wages
  • Social Security tax (6.2% employee + 6.2% employer)
  • Medicare tax (1.45% employee + 1.45% employer)
  • Employer’s share of these taxes
  • Any adjustments or credits

The Instrucciones para el Formulario 941 (Rev. marzo 2025) explain every line of the form in clear Spanish. The March 2025 revision (Catalog Number 93513C, posted February 28, 2025) is the current official version for all four quarters of 2025. Always download the latest version from IRS.gov to avoid errors.

Direct download (official IRS link):
https://www.irs.gov/pub/irs-pdf/i941sp.pdf

Who Must File Form 941 (sp)?

You must file if you:

  • Withhold federal income tax from employee wages, or
  • Are required to withhold and pay Social Security or Medicare taxes (even if no income tax is withheld)

Exceptions (you may not need to file quarterly):

  • Seasonal employers (check the seasonal box on the form)
  • Employers who qualify for annual Form 944
  • Household employers (use Schedule H)
  • Agricultural employers (use Form 943)

Even if you had no payroll in a quarter, you generally must file a zero return unless you marked the final return box.

What’s New in the March 2025 Spanish Instructions?

The 2025 revision includes important updates:

  • 2025 tax rates and limits — Social Security wage base = $176,100 (6.2% each for employee and employer). Medicare tax remains 1.45% with no wage limit. Additional Medicare Tax of 0.9% applies to wages over $200,000.
  • Electronic filing of Form 941-X is now available through Modernized e-File (MeF).
  • COVID-19 sick and family leave credits are no longer claimable on current Form 941 filings (only via Form 941-X for prior eligible wages paid in 2025).
  • Qualified small business payroll tax credit for research activities (Form 8974) can reduce your Social Security tax liability (up to $250,000 per quarter) and then Medicare tax.
  • Forms 941-SS and 941-PR discontinued after 2023; employers in U.S. territories now use Form 941 (sp) when applicable.
  • Publications 51, 80, and 179 discontinued; use Publication 15 (sp) (Circular E in Spanish) instead.

Note for 2026 filings: The Social Security wage base rises to $184,500. The March 2025 instructions are for 2025 taxes. A draft of Form 941 (Rev. March 2026) is already available — always check IRS.gov for the newest revision before filing 2026 returns.

How to Complete Form 941 Using the Spanish Instructions?

The instructions provide clear, line-by-line guidance in Spanish. Key sections include:

Part 1 – Report Your Employees and Taxes

  • Lines 1–5: Number of employees, wages, tips, taxable Social Security and Medicare wages, and total taxes.

Part 2 – Adjustments and Credits

  • Lines 6–12: Sick pay adjustments, tips, group-term life insurance, and credits (including the research payroll tax credit on line 11).

Part 3 – Tell Us About Your Business

  • Line 17: Final return (if your business closed)
  • Line 18: Seasonal employer

Part 4 & 5 — Third-party designee authorization and signature (including paid preparer rules).

Schedule B (Formulario 941) (sp) is required for semiweekly schedule depositors to report daily tax liability. Separate Spanish instructions are available: i941spb.pdf.

Payroll Tax Deposit Rules (2025)?

All deposits must be made electronically through EFTPS, IRS Direct Pay, or your bank.

  • Monthly schedule — If your total payroll tax liability was $50,000 or less in the prior year.
  • Semiweekly schedule — If liability exceeded $50,000 in the prior year or you hit the $100,000 next-day deposit rule.
  • Deposits are due by the 15th of the following month (monthly) or Wednesday/Friday (semiweekly).

The instructions include detailed deposit tables and timeliness rules.

De minimis rule: If your total tax for the quarter (and prior quarter) is under $2,500, you can pay with the return instead of depositing.

Penalties to Avoid

The Spanish instructions clearly explain penalties for:

  • Late deposits (up to 15% of the unpaid tax)
  • Late filing (5% per month, up to 25%)
  • Trust fund recovery penalty (100% of withheld taxes not paid)

Always deposit on time and file accurately to avoid these costly penalties.

Related Spanish Resources from the IRS (Trusted & Official)

  • Publication 15 (sp) – Circular E, Guía Tributaria para Empleadores (2025) → Your main payroll tax guide in Spanish.
  • Form 941 (sp) – The actual quarterly return in Spanish.
  • Form 941-X (sp) – For corrections or refunds.
  • Form W-4 (sp), Form W-2, Form SS-4 (sp), and many others.
  • Full list: IRS.gov/SpanishForms

Recommended: Subscribe to IRS email updates for employers and bookmark the Spanish forms page.

Frequently Asked Questions (FAQ)

Can I file Form 941 electronically in Spanish?
Yes — e-filing is strongly encouraged and accepts the Spanish version of the form.

Where do I send the paper Form 941 (sp)?
The instructions include the exact mailing addresses based on your location and whether a payment is enclosed.

Do I need the Spanish instructions if I use payroll software?
Yes — the software follows the same IRS rules explained in these instructions. Reviewing them helps you catch errors.

What if my business is in Puerto Rico or a U.S. territory?
Most employers now use the standard Form 941 (sp) and these instructions. Check the “What’s New” section for details.

Final Tips for Spanish-Speaking Employers

  1. Always use the March 2025 revision (or newer) for 2025 quarters.
  2. Keep the instructions PDF handy — it is the official, authoritative source.
  3. Combine it with Publication 15 (sp) for complete payroll guidance.
  4. File and deposit electronically to avoid delays and penalties.
  5. When in doubt, visit IRS.gov/es or call the IRS Business & Specialty Tax Line (English/Spanish support available).

Direct download of the official Spanish instructions (March 2025):
https://www.irs.gov/pub/irs-pdf/i941sp.pdf

Bookmark this page and the IRS Spanish Forms portal so you always have the latest versions. Accurate payroll tax reporting protects your business and your employees.

Last updated: February 2026 (based on official IRS publications and forms posted through early 2026). Always verify the newest revision directly on IRS.gov before filing.

This guide is for informational purposes only and is not a substitute for official IRS guidance. For personalized tax advice, consult a qualified tax professional or the IRS directly.