2026 Form 941 New OBBB changes - Complexities, Specialties and Instructions Employers must get Right before the Filing Deadline

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SHRM & HRCI Approved Webinar | CEUs = 1.5 Credit Hours

Overview:

The 941 is a common form known to any employer. However it is anything but simple. With the Q3 2026 Form 941 due October 31, 2026, employers and payroll professionals need to make sure their payroll records, withholding calculations, tax deposits and quarterly reporting all reconcile correctly. The March 2026 Form 941 introduces important 2026 updates, while the One Big Beautiful Bill Act (OBBBA) creates new payroll withholding and reporting considerations involving qualified tips and overtime compensation. The bigger the business you are, the more complex your compensation structure, and whether or not you use a 3rd-party, you should know about the details of this form. Its difficulty makes it easy to make mistakes. Mistakes are easily caught by the IRS.

So, join Mark Schwartz in this detailed look at the New 2026 Form 941. Review your payroll system to ensure compliance, completeness and inclusivity of all information.

What will you learn:

  • Origin, Purpose and Scope & Filing Requirements of Form 941
  • Key 2026 Form 941 Changes, OBBBA Updates & New Reporting Requirements
  • Payroll Tax Deposits, Deposit Schedules & Reporting Requirements
  • Social Security & Medicare Tax Rules for 2026 - Subject and exempt
  • Federal Income Tax Withholding & FICA Requirements - Subject and exempt
  • Section-by-Section Review of the 2026 Form 941
  • Common Form 941 Errors, Corrections & Compliance Pitfalls

Why you should Attend:

This practical webinar will take attendees through Form 941 from payroll data to final filing – while highlighting the 2026 changes, common reporting mistakes, deposit issues and correction strategies that can create costly compliance problems.

So, before filing the Q3 2026 Form 941 ask yourself the following questions:

  • Is your payroll system correctly capturing all wages, taxable compensation, tips and fringe benefits?
  • Are qualified tips and overtime being handled correctly for 2026 OBBBA-related withholding purposes?
  • Are Social Security wages being tracked against the 2026 $184,500 wage base?
  • Are your federal tax deposits accurate and being made on time?
  • Is your payroll liability schedule consistent with Form 941?
  • Are you correctly handling Schedule B if you are a semiweekly depositor?
  • Are prior-quarter errors requiring a Form 941-X?
  • If you use a payroll service, PEO, CPEO or other third-party payer, are responsibilities and reporting properly coordinated?
  • Does your Form 941 reconcile with payroll records and year-end reporting data?

Who should Attend:

  • Payroll and HR Processors
  • Payroll and HR Managers
  • Accountants
  • Financial Reporters
  • Third party payroll processors
  • Medium to large sized business
  • small business that offer an array of fringe benefits and compensation

Mark Schwartz

Mark Schwartz

M. Swratz earned a Master’s Degree in Business Administration from Santa Clara University. He worked for 8 years as an internal auditor for private and public entities. He evaluated business operations for efficiency and effectiveness. This included regulatory compliance, financial reporting and divisions’ ability to meet and exceed goals and standards set by the organization. He evaluated CalPERS’ payroll and HR division, one of the largest such divisions in California State Government. M. Swratz has processed payrolls for approximately 1 dozen small to medium sized businesses in Sacramento. He was also a payroll tax auditor for the State of California. His most complex business included multiple shifts, overtime calculations, garnishments, wage differentials, FLSA compliance and other wage and labor issues. His payroll software is flexible to all needs of the small business community. M. Swratz has provided consultation services for 8 different national payroll webinar providers. He has a wide presence, speaking to audiences on 20 different payroll tax related topics. These include Multi-State Employment, Fringe Benefits, Audits, Root-Cause analysis, Payroll Related Fraud, and many others. This forces Philip to keep up on all the latest payroll laws and regulations in all 50 states. This ensures both accuracy in processing your payroll, but also the flexibility and knowledge to grow with your business.

Continuing Education Accreditations

SHRM -

CEU Trainers is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.5 PDCs for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit - portal.shrm.org.

HRCI -

This webinar has been approved for 1.5 HR (General) re-certification credit hours toward California, GPHR, HRBP, HRMP, PHR, and SPHR recertification through the HR Certification Institute.

The use of this seal is not an endorsement by the HR Certification Institute of the quality of the activity. It means that this activity has met the HR Certification Institute’s criteria to be pre-approved for re-certification credit.

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Yes! All courses offered by CEUTrainers are designed in tandem with professional accreditation organizations in the HR, BFSI, Payroll, and Construction sectors. Continuing Education Units (CEUs) are fully recognized and can be claimed towards professional recertifications.

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