As mandated by the Internal Reveue Service, every employer that made a designated distribution, or is treated as having made a distribution, of at least $10 from a pension plan or profit-sharing plan must file Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., on an annual basis.
As mandated by the Internal Revenue Service, employers that need to correct errors on a previously filed Form 941 must file Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund.