All IMRF governmental units must report:
Withheld federal income taxes
Social Security wages
Medicare-only wages
by filing IRS Form 941 each quarter of the calendar year.
Instructions for filing appear on the form. This form must be filed for each Federal Employer ID number (FEIN); thus an IMRF employer may be required to complete more than one Form 941.
To correct information reported on Form 941, use IRS Form 941C.
Form 941C is included in Publication 393, ”Federal Employment Tax Forms,” which is available at http://www.irs.gov/formspubs/index.html. Instructions for Form 941C may be found on the form and on Form 941.