Table of Contents

• General Instructions
  • Understanding Schedule D (Form 941)
    • What Is Schedule D (Form 941)?
    • Who Should File Schedule D (Form 941)?
    • When Should You File?
    • How Should You File?
• Specific Instructions
  • Completing Schedule D (Form 941)
    • Your Business Information
    • Tax Year of Discrepancies
    • Type of Submission
• Instructions for Schedule D (Form 941) - Notices
  • Part 1: Answer these background questions.
  • Part 2: Tell us about the discrepancies with your returns.
  • Part 3: Fill this part out ONLY if you are filing more than one Schedule D (Form 941) for any calendar year.
  • Paperwork Reduction Act Notice