941 Omitted Fringe Benefits

[equinecpa]

I have a couple of clients who have filed 941's but omitted to add 2% shareholder health insurance to line 2. They filed their W-2's correctly. Will this pose a problem? Should they refile their 941's? I'm thinking yes as W-3 totals won't match 941 totals for the year, am I correct?

And assuming they have to file 941X can they just do the 4th Quarter?

[equinecpa]

I think I answered this one myself. Per Pub 15 the 2% shareholder insurance must be added to the 941 report at least once for the year. It can be added to the last report. I guess I'm going to be filing some 941X's.

[Burke]

That's what I do. Show it on the last one due in January.