Information Guide for Employers Filing Form 941 or Form 944 - Frequently Asked Questions About the Reclassification of Workers as Employees Revision Date 07/17/2012

• Legal Form Number: 941
• Year: 2026
• Issuer: Treasury Department
• Section: Treasury Department

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Revenue

Procedure

2024-11

Reprinted from IR Bulletin 2024-13

Dated March 25, 2024

Publication 4436

General Rules and

Specifications for Substitute

Form 941, Schedule B (Form

941), Schedule D (Form 941),

Schedule R (Form 941), and

Form 8974

IRS

Department of the Treasury

Internal Revenue Service

Publication 4436 (Rev. 03-2024)

Catalog Number 39499P

www.irs.gov

Page 2 of 21 Fileid: … ns/p4436/202403/a/xml/cycle03/source 9:57 - 25-Mar-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

NOTE. This revenue procedure will be reproduced as the next revision of IRS

Publication 4436, General Rules and Specifications for Substitute Form 941,

Schedule B (Form 941), Schedule D (Form 941), Schedule R (Form 941), and Form

8974.

Rev. Proc. 2024-11

TABLE OF CONTENTS

Part 1 –

Section 1.1 – Purpose .............................................1

Section 1.2 – What’s New ..........................................3

Section 1.3 – Reminders ........................................... 3

Section 1.4 – General Requirements for Reproducing IRS Official Form 941,

Schedule B, Schedule D, Schedule R, and Form 8974 ...............3

Section 1.5 – Reproducing Form 941, Schedule B, Schedule D, Schedule R, and

Form 8974 for Software-Generated Paper Forms ..................5

Section 1.6 – Specific Instructions for Schedule D .......................... 7

Section 1.7 – Specific Instructions for Schedule R ...........................7

Section 1.8 – Specific Instructions for Form 8974 ........................... 8

Section 1.9 – Office of Management and Budget (OMB) Requirements for

Substitute Forms ....................................... 8

Section 1.10 – Order Forms and Instructions ..............................9

Section 1.11 – Effect on Other Documents ................................ 9

Section 1.12 – Helpful Information .................................... 9

Section 1.13 – Exhibits ........................................... 11