The IRS updated the forms to reflect the expiration of COVID-19-related relief provisions at the end of 2021. Form 941 retains lines to claim tax credits for qualified leave wages paid in 2022 for leave taken in 2021. Similarly, some employers may be eligible to claim the COBRA premium assistance credit for the first quarter of 2022.
The IRS has now published a revised Form 941 to be used for the rest of 2020. The new form includes the changes made by the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security Act that added various types of payroll tax relief.