Overview

Certain aggregate filers—Certified Professional Employer Organizations (CPEOs) and Section 3504 agents approved by the IRS—must attach Schedule R (Form 941) when filing an aggregate Form 941.

Schedule R is used to allocate and report the aggregate amounts from Form 941 to each individual client (customer) EIN included in the filing. It provides a breakdown of wages, tips, federal income tax withheld, and Social Security and Medicare taxes for each client, ensuring the IRS can properly attribute liabilities and payments to the correct employer accounts.

When you create Schedule R (Form 941) in the TaxBandits API, our system will generate the corresponding aggregate Form 941 using the information you provide.

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What’s new in Form 941 for 2026?

For the 2026 tax year, the IRS has introduced three new lines, such as 15c, 15d, and 15e, to facilitate direct deposit of overpayment refunds. To receive your refund electronically, you can provide your bank routing number (BankRoutingNum), account type (AccountType), and account number (BankAccountNum) in these lines.

How to file Schedule R (Form 941)

You can use the following endpoints to complete the Schedule R (Form 941) filing.

Note:

To use the following endpoints, you must first call the Auth method to obtain an access token. Include this token in your request header as a Bearer token. Refer to OAuth 2.0 Authentication for details on JWT-based authentication.

• Create - Used to create Schedule R (Form 941) for your clients.
  Note:

  For each Schedule R you create, the corresponding aggregate Form 941 will be automatically generated based on the information you provide.

• Update - Used to make changes to an existing Schedule R (Form 941). Any changes will automatically reflect on your aggregate Form 941.
• Transmit - Used to transmit Schedule R (Form 941) along with the corresponding Form 941 to the IRS.

8435-EMP signature options:

You can use the following endpoints to complete the signing of the 8453-EMP form.

1. Manual Signature

Use these endpoints to download, print, sign manually, and upload the signed Form 8453-EMP.

• DownloadForm8453EMP: Use this endpoint to download the 8453-EMP form generated by the TaxBandits API for the specified RecordId.

• UploadForm8453EMP: Use this endpoint to upload the signed form back to our system.

2. Other E-signature Options

Use these endpoints to sign your returns electronically—without any manual paperwork.

• RequestByEmail: Use this endpoint to receive a secure link to e-sign via email. Learn more

• RequestByURLPayer: Retrieve a secure, embeddable URL to e-sign directly from your software or portal. Learn more

Note:

Reporting Agents filing using RA-PIN and filers who use Online Signature PIN can provide them directly during return creation.

Status retrieval:

You can retrieve the status of your Schedule R (Form 941) in two ways:

• Status - Use this endpoint to retrieve the status of the aggregate Form 941 submitted along with Form Schedule R (Form 941) to the IRS.

• Webhooks - You can configure webhooks for the event type ‘E-file Status Change (Federal)’ to receive status updates when the IRS accepts/rejects your aggregate Form 941. Learn more

Other actions:

You can use any of the following endpoints to perform the corresponding actions.

• ValidateForm - Used to validate the field-level specifications of Schedule R (Form 941) before creating the form. (Optional)
• Validate - Used to audit the created Schedule R (Form 941) form before transmission to the IRS.
• List - Used to list all Schedule R (Form 941) forms for a submission or business.
• Get - Used to retrieve the business details and form data from the Schedule R (Form 941) form created.
• GetPDF - Used to get the link for the Schedule R (Form 941) form PDF. To use this, you must have configured webhooks for it so that the endpoint will return the PDFs via Webhook.
• Delete - Used to delete the Schedule R (Form 941) form you prepared in TaxBandits before transmitting.