---
title: IRS releases updated Form 941
description: Employers should file Form 941 to claim payroll credits for COBRA premium payments.
image: https://insights.bukaty.com/hubfs/TAX%20750x375.jpg
---

[![Bukaty Companies logo](https://insights.bukaty.com/hubfs/BukatyCompanies_April2016/layout/bukaty-logo-2015.png)](https://bukaty.com/)

- [About Us](https://www.bukaty.com/about-us)
- [Contact Us](https://www.bukaty.com/contact-us)

- [Employee Benefits](https://www.bukaty.com/employee-benefits) 
    - [Strategic Planning](https://www.bukaty.com/employee-benefits/strategic-planning)
    - [Data Analytics](https://www.bukaty.com/employee-benefits/data-analytics)
    - [Pharmacy Cost Control](https://www.bukaty.com/employee-benefits/pharmacy-cost-control)
    - [Disease Management & Wellness](https://www.bukaty.com/employee-benefits/disease-management-wellness)
    - [Technology Integration](https://www.bukaty.com/employee-benefits/technology-integration)
    - [Employee Engagement](https://www.bukaty.com/employee-benefits/employee-engagement)
    - [Worksite & International Benefits](https://www.bukaty.com/employee-benefits/worksite-and-international)
- [Business & Personal](https://www.bukaty.com/business-and-personal-insurance) 
    - [Business Insurance](https://www.bukaty.com/business-and-personal-insurance/business-insurance)
    - [Personal Insurance](https://www.bukaty.com/business-and-personal-insurance/personal-insurance)
- [HR Consulting](https://www.bukaty.com/hr-consulting) 
    - [Project Work](https://www.bukaty.com/hr-consulting-pages/project-work)
    - [Training](https://www.bukaty.com/hr-consulting-pages/training)
    - [Recruiting](https://www.bukaty.com/hr-consulting-pages/recruiting)
    - [HR Placement](https://www.bukaty.com/hr-consulting-pages/hr-placement)
    - [HR Concierge](https://www.bukaty.com/hr-consulting-pages/hr-concierge-service)
- [Compliance](https://www.bukaty.com/compliance) 
    - [Compliance ✔](https://www.bukaty.com/compliance-pages/compliance-check-audit)
    - [Affordable Care Act (ACA)](https://www.bukaty.com/compliance-pages/affordable-care-act)
- [Benefit Admin](https://www.bukaty.com/benefit-administration) 
    - [HSA](https://www.bukaty.com/benefit-administration-2/health-savings-account-hsa)
    - [HRA](https://www.bukaty.com/benefit-administration-2/health-reimbursement-arrangement)
    - [FSA](https://www.bukaty.com/benefit-administration-2/flexible-spending-account)
    - [COBRA](https://www.bukaty.com/benefit-administration-2/cobra-administration)
    - [Combined Billing](https://www.bukaty.com/benefit-administration-2/combined-billing)
- [Payroll/Accounting](https://www.bukaty.com/payroll-accounting) 
    - [Payroll Administration](https://www.bukaty.com/payroll-accounting-2/payroll-administration)
    - [Time and Attendance](https://www.bukaty.com/payroll-accounting-2/time-and-attendance)
    - [Human Resource Capabilities](https://www.bukaty.com/payroll-accounting-2/human-resource-capabilities)
    - [Accounting Services](https://www.bukaty.com/payroll-accounting-2/accounting-services)

Close Menu

Search

- [Employee Benefits](https://www.bukaty.com/employee-benefits) 
    - [Strategic Planning](https://www.bukaty.com/employee-benefits/strategic-planning)
    - [Data Analytics](https://www.bukaty.com/employee-benefits/data-analytics)
    - [Pharmacy Cost Control](https://www.bukaty.com/employee-benefits/pharmacy-cost-control)
    - [Disease Management & Wellness](https://www.bukaty.com/employee-benefits/disease-management-wellness)
    - [Technology Integration](https://www.bukaty.com/employee-benefits/technology-integration)
    - [Employee Engagement](https://www.bukaty.com/employee-benefits/employee-engagement)
    - [Worksite & International Benefits](https://www.bukaty.com/employee-benefits/worksite-and-international)
- [Business & Personal](https://www.bukaty.com/business-and-personal-insurance) 
    - [Business Insurance](https://www.bukaty.com/business-and-personal-insurance/business-insurance)
    - [Personal Insurance](https://www.bukaty.com/business-and-personal-insurance/personal-insurance)
- [HR Consulting](https://www.bukaty.com/hr-consulting) 
    - [Project Work](https://www.bukaty.com/hr-consulting-pages/project-work)
    - [Training](https://www.bukaty.com/hr-consulting-pages/training)
    - [Recruiting](https://www.bukaty.com/hr-consulting-pages/recruiting)
    - [HR Placement](https://www.bukaty.com/hr-consulting-pages/hr-placement)
    - [HR Concierge](https://www.bukaty.com/hr-consulting-pages/hr-concierge-service)
- [Compliance](https://www.bukaty.com/compliance) 
    - [Compliance ✔](https://www.bukaty.com/compliance-pages/compliance-check-audit)
    - [Affordable Care Act (ACA)](https://www.bukaty.com/compliance-pages/affordable-care-act)
- [Benefit Admin](https://www.bukaty.com/benefit-administration) 
    - [HSA](https://www.bukaty.com/benefit-administration-2/health-savings-account-hsa)
    - [HRA](https://www.bukaty.com/benefit-administration-2/health-reimbursement-arrangement)
    - [FSA](https://www.bukaty.com/benefit-administration-2/flexible-spending-account)
    - [COBRA](https://www.bukaty.com/benefit-administration-2/cobra-administration)
    - [Combined Billing](https://www.bukaty.com/benefit-administration-2/combined-billing)
- [Payroll/Accounting](https://www.bukaty.com/payroll-accounting) 
    - [Payroll Administration](https://www.bukaty.com/payroll-accounting-2/payroll-administration)
    - [Time and Attendance](https://www.bukaty.com/payroll-accounting-2/time-and-attendance)
    - [Human Resource Capabilities](https://www.bukaty.com/payroll-accounting-2/human-resource-capabilities)
    - [Accounting Services](https://www.bukaty.com/payroll-accounting-2/accounting-services)

![Hands holding up tax forms](https://insights.bukaty.com/hs-fs/hubfs/TAX%20750x375.jpg?width=750&name=TAX%20750x375.jpg "Hands holding up tax forms")

# IRS releases updated Form 941

Authored by  Bukaty Companies on July 6, 2021

Employers who are paying COBRA premiums on behalf of Assistance Eligible Individuals who lost their health coverage due to an involuntary termination or a reduction of hours should use the updated [Form 941](https://www.irs.gov/pub/irs-pdf/f941.pdf) to claim credits to offset quarterly payroll taxes.

The COBRA assistance program was part of the [American Rescue Plan Act (ARPA)](https://insights.bukaty.com/bulletins/biden_signs_trillions_in_pandemic_relief) passed on March 11. The $1.9 trillion package provides funding for a number of COVID-19 relief efforts, including the COBRA subsidy provision.

Form 941 is also used for employers who voluntarily elected to pay employees for emergency sick and family leave following the original December 2020 program expiration.

Employers eligible for the payroll credits should address lines 11d - 11f on Form 941.

For additional information, contact your Bukaty benefits consultant at 913.345.0440.

 Blog Category: [Benefits](https://insights.bukaty.com/bulletins/topic/benefits), [Compliance](https://insights.bukaty.com/bulletins/topic/compliance)

- [Tweet](https://twitter.com/share)

## Related Posts

<https://insights.bukaty.com/bulletins/annual-pcori-fee-due-july-31-2026>

[Annual PCORI fee due July 31](https://insights.bukaty.com/bulletins/annual-pcori-fee-due-july-31-2026)

<https://insights.bukaty.com/bulletins/kansas-law-imposes-new-requirements-for-pharmacy-benefit-managers>

[Kansas law imposes new requirements for pharmacy benefit managers](https://insights.bukaty.com/bulletins/kansas-law-imposes-new-requirements-for-pharmacy-benefit-managers)

<https://insights.bukaty.com/bulletins/irs-announces-2027-hsa-and-hdhp-limits>

[IRS announces 2027 HSA and HDHP limits](https://insights.bukaty.com/bulletins/irs-announces-2027-hsa-and-hdhp-limits)

[View All](https://insights.bukaty.com/bulletins/irs_releases_updated_form941)

### View posts by category

- [Affordable Care Act (14)](https://insights.bukaty.com/bulletins/topic/affordable-care-act)
- [Benefits (23)](https://insights.bukaty.com/bulletins/topic/benefits)
- [Carrier Notice (41)](https://insights.bukaty.com/bulletins/topic/carrier-notice)
- [Compliance (76)](https://insights.bukaty.com/bulletins/topic/compliance)
- [Health Care Reform (17)](https://insights.bukaty.com/bulletins/topic/health-care-reform)
- [HSA (3)](https://insights.bukaty.com/bulletins/topic/hsa)
- [Insurance (1)](https://insights.bukaty.com/bulletins/topic/insurance)
- [Workplace Insights (4)](https://insights.bukaty.com/bulletins/topic/workplace-insights)

![blue line, red square orange square blue square green square light blue square blue line](https://insights.bukaty.com/hubfs/BukatyCompanies_April2016/images/breaker-1.png)

- [EMPLOYEE BENEFITS](https://www.bukaty.com/employee-benefits)

- [Strategic Planning](https://www.bukaty.com/employee-benefits/strategic-planning)
- [Data Analytics](https://www.bukaty.com/employee-benefits/data-analytics)
- [Pharmacy Cost Control](https://www.bukaty.com/employee-benefits/pharmacy-cost-control)
- [Disease Management & Wellness](https://www.bukaty.com/employee-benefits/disease-management-wellness)
- [Technology Integration](https://www.bukaty.com/employee-benefits/technology-integration)
- [Employee Engagement](https://www.bukaty.com/employee-benefits/employee-engagement)
- [Worksite & International Benefits](https://www.bukaty.com/employee-benefits/worksite-and-international)
- [M&A Services](https://www.bukaty.com/employee-benefits/m-and-a-services)

- [BENEFIT ADMINISTRATION](https://www.bukaty.com/benefit-administration)

- [HSA](https://www.bukaty.com/benefit-administration-2/health-savings-account-hsa)
- [HRA](https://www.bukaty.com/benefit-administration-2/health-reimbursement-arrangement)
- [FSA](https://www.bukaty.com/benefit-administration-2/flexible-spending-account)
- [COBRA](https://www.bukaty.com/benefit-administration-2/cobra-administration)
- [Combined Billing](https://www.bukaty.com/benefit-administration-2/combined-billing)

CORPORATE HEADQUARTERS

- 4601 College Blvd., Suite 100, 200
- Leawood, KS 66211
- Benefits phone: 913.345.0440
- P&C phone: 913.951.2400

- [HR CONSULTING & TRAINING](https://www.bukaty.com/hr-consulting)

- [Project Work](https://www.bukaty.com/hr-consulting-pages/project-work)
- [Training](https://www.bukaty.com/hr-consulting-pages/training)
- [Recruiting](https://www.bukaty.com/hr-consulting-pages/recruiting)
- [HR Placement](https://www.bukaty.com/hr-consulting-pages/hr-placement)
- [HR Concierge](https://www.bukaty.com/hr-consulting-pages/hr-concierge-service)

- [PAYROLL & ACCOUNTING](https://www.bukaty.com/payroll-accounting-3)

- [Payroll Administration](https://www.bukaty.com/payroll-accounting-2/payroll-administration)
- [Time & Attendance](https://www.bukaty.com/payroll-accounting-2/time-and-attendance)
- [Human Resource Capabilities](https://www.bukaty.com/payroll-accounting-2/human-resource-capabilities)
- [Accounting Services](https://www.bukaty.com/payroll-accounting-2/accounting-services)

### KANSAS CITY, MISSOURI

- 9200 NE Barry Road, Suite 200
- Kansas City, MO 64157
- Phone: 816.781.4922

- [COMPLIANCE](https://www.bukaty.com/compliance)

- [Compliance √](https://www.bukaty.com/compliance-pages/compliance-check-audit)
- [Affordable Care Act](https://www.bukaty.com/compliance-pages/affordable-care-act)

- [BUSINESS & PERSONAL INSURANCE](https://www.bukaty.com/business-and-personal-insurance)
- [Business Insurance](https://www.bukaty.com/business-and-personal-insurance/business-insurance)
- [Personal Insurance](https://www.bukaty.com/business-and-personal-insurance/personal-insurance)

- [ABOUT US](https://www.bukaty.com/about-us)

- [WHY BUKATY COMPANIES](https://www.bukaty.com/why-chose-bukaty)

- [CAREERS](https://www.bukaty.com/careers)

- [CONTACT US](https://www.bukaty.com/contact-us)

### LAWRENCE, KANSAS

- 1811 Wakarusa Dr, Suite 101
- Lawrence, KS 66047
- Phone: 913.345.0440

### ROSSVILLE, KANSAS

- P.O. Box 6
- Rossville, KS 66533
- Phone: 785.584.6043

[Privacy Policy](https://bukaty.com/privacy-policy) | [Terms & Conditions](https://www.bukaty.com/terms-and-conditions) | [Data Privacy Request](https://na2.hs-data-privacy.com/request/u3oSHq0fVfy2Yjy0yPv6XA) | © 2026 Bukaty Companies

[![LinkedIn icon](https://insights.bukaty.com/hubfs/BukatyCompanies_April2016/layout/LinkedIn-icon.png)](http://www.linkedin.com/company/bukaty-companies)[![Facebook icon](https://insights.bukaty.com/hubfs/BukatyCompanies_April2016/layout/facebook-icon.png)](http://www.facebook.com/pages/bukaty-companies/200660503298720)