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Form 4977: Schedule of Tax Liability
IRS Form 4977 is the Schedule of Tax Liability used by entities that file Form 1042 and Form 940 to report monthly and quarterly tax amounts and compute the total yearly liability. The form requires a signature under penalty of perjury.
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IRS Form 4977 - Schedule of Tax Liability
IRS Form 4977 is the Schedule of Tax Liability used by entities that file Form 1042 and Form 940 to report monthly and quarterly tax amounts and compute the total yearly liability. The form requires a signature under penalty of perjury.
Risk Radar
Scan points- 1Omitting the required signature invalidates the Schedule of Tax Liability.
- 2Leaving any monthly tax liability fields blank in Section I, preventing calculation of the total yearly liability.
- 3Failing to sum the monthly amounts and enter the total liability for the year in Section I.
- 4Omitting quarterly liability figures for Form 940 in Section II.
- 5Not providing the employer’s name, EIN, or address in the signature block.
Plain English
Form 4977 lets a business list the taxes it owes each month for Form 1042 and each quarter for Form 940, then adds them up to show the total amount due for the year. After filling the numbers, the responsible officer signs the form, confirming the information is true.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when filing Form 1042 and Form 940 to report monthly withholding and quarterly unemployment tax liabilities and compute the total yearly liability.
- Do not use it when reporting state unemployment tax liability.
- Check Form 940 instead when you only need to report quarterly unemployment tax liability without the monthly Schedule 4977 details.
Form selector
Use this form or another form?
Need to report annual withholding without monthly breakdown
Provides annual summary of withholding tax
✓ Verify that monthly Schedule 4977 is not required
Reporting only quarterly unemployment tax
Captures quarterly unemployment tax liability
✓ Confirm quarterly totals match Schedule 4977
Taxes assumed on other forms such as Form 1000
Allows inclusion of assumed taxes from that form
✓ Ensure Form 1000 is attached
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Name
Legal name of the employer · Form 4977 header
Employer Identification Number
EIN number · Form 4977 top section
Monthly tax liability totals (Section I)
Calculated tax amounts per month · Section I of Form 4977
Quarterly tax liability totals (Section II)
Calculated unemployment tax per quarter · Section II of Form 4977
Signature line
Authorized officer signature · Bottom of Form 4977
Before you submit
- 1Enter the employer’s legal name in the Name field.
- 2Enter the correct Employer Identification Number in the EIN field.
- 3Complete the street address, city, state, and ZIP code.
- 4Calculate and fill each monthly tax liability line in Section I.
- 5Calculate and fill each quarterly tax liability line in Section II.
- 6Add the monthly totals to compute the Total liability for the year.
- 7Verify that no state unemployment tax is included in the quarterly totals.
- 8Sign and date the form on the Signature line under penalties of perjury.
How to file this form
- 1Enter all required information on Form 4977 and verify calculations.
- 2Sign the form under penalties of perjury.
- 3Attach any supporting worksheets for monthly and quarterly amounts.
- 4Make a complete copy of the signed form for your records.
- 5Mail the original form to the IRS as instructed and keep the mailing receipt as proof of filing.
Known limitations
- 1Does not apply to state unemployment tax liabilities.
- 2Not applicable for entities that do not file Form 1042 or Form 940.
- 3Cannot be used to report taxes assumed on Form 1000 without attaching that form.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the Rev. February 2002 edition (02‑2002) as shown on the form header. The source does not indicate a later revision or a “latest information” page.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. February 2002 on the form header.
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm a signature line appears under penalties of perjury
Quick Facts
Downloads
After you file
- 1Store the copy of the filed Form 4977 in your tax records for at least 4 years.
- 2Retain any supporting calculation worksheets with the copy.
- 3Monitor for an IRS acknowledgment or processing notice.
- 4If you discover an error, file an amended Form 4977 with corrected amounts.
- 5Update your internal tax liability tracking with the reported totals.
Sources
- SRCForm p.1 — revision date reads Rev. February 2002 on the header.
- SRCForm p.1 — text 'This form supports adjustments to: Form 1042 Form 940' indicates use with those forms.
- SRCForm p.1 — Section II note 'Do not include state liability' specifies exclusion of state taxes.
- SRCForm p.1 — statement 'Under penalties of perjury, I declare ... Signature' confirms signature requirement.
- SRCForm p.1 — fields listed 'Name', 'Employer Identification Number', 'Number, street, and room or suite no.', 'City or town, state, and ZIP code' provide required data.
- SRCForm p.1 — Section I table presents monthly tax liability lines for each period.
- SRCForm p.1 — Section II table presents quarterly tax liability lines for unemployment tax.
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to include state unemployment tax?
Section II explicitly says do not include state liability.
→ Confirm that state taxes are omitted from quarterly totals.
What is the difference between the monthly and quarterly sections?
Section I covers monthly withholding, Section II covers quarterly unemployment tax.
→ Match each amount to the correct section.
Why are there three columns labeled 'Tax liability for period'?
The form lists three separate tax periods for each line.
→ Ensure you fill the appropriate column for each month.
Do I need to file this if I only have one month of liability?
Form expects monthly entries for all months; missing months may be left blank but totals must be accurate.
→ Leave zero for months with no liability and verify total.
Is a telephone number required?
The telephone field is marked optional.
→ Provide it if desired, otherwise leave blank.
Do I need to attach Form 1000 if taxes are assumed?
The header notes taxes assumed on Form(s) 1000.
→ Attach Form 1000 when applicable.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1042 — can be amended to correct withholding amounts.
Questions about IRS Form 4977
What is IRS Form 4977 used for?
Form 4977 lets a business list the taxes it owes each month for Form 1042 and each quarter for Form 940, then adds them up to show the total amount due for the year. After filling the numbers, the responsible officer signs the form, confirming the information is true.
What information does IRS Form 4977 require?
Section I records monthly tax liability amounts for Form 1042 and the summed total for the year; Section II records quarterly liability for Form 940. The signature block collects the employer’s name, EIN, address, date, and a per‑jury declaration.
How do I complete IRS Form 4977?
First, enter each month’s tax liability for Form 1042 in the appropriate line of Section I and add them to compute the total yearly liability. Next, fill the quarterly liability amounts for Form 940 in Section II. Then complete the name, employer identification number, address, and date fields. Finally, sign the form under penalty of perjury.
What happens if IRS Form 4977 is filed incorrectly?
Providing false or incomplete information subjects the signer to penalties of perjury under the declaration on the form.
Do I need to include state unemployment tax?
Section II explicitly says do not include state liability. Confirm that state taxes are omitted from quarterly totals.
What is the difference between the monthly and quarterly sections?
Section I covers monthly withholding, Section II covers quarterly unemployment tax. Match each amount to the correct section.
Why are there three columns labeled 'Tax liability for period'?
The form lists three separate tax periods for each line. Ensure you fill the appropriate column for each month.
Do I need to file this if I only have one month of liability?
Form expects monthly entries for all months; missing months may be left blank but totals must be accurate. Leave zero for months with no liability and verify total.
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