Let's sort out this mess:  First of all, wrt filing your 941 for Q1 - if you took advantage of the Wage Retention Credit and therefore DEFERRED Employer Taxes, ie the $ that would have been due to be deposited in late March,  both ER and EE FICA and fed'l witholdings, due for Wages Paid AFTER March 13th, your 941 WILL have a balance due.  THAT  is what the original poster was concerned about.  The 941 has NOT been revised, ie to let you indicate that you did not deposit because of the WRC.  Based on the IRS notices, the assumption is that on a soon to be revised 941 for Q2 there will be space to include the wages paid in late March and the already deferred taxes, along with the same items for Q2, and if there is still an excess, you can get the balance refunded (that is why WRC  is called a refundable credit).  The same will hold true for FFCRA sick leave wages, etc.  The reference to including 50% of the wages on Q2 941 is misleading, I believe all wages should be reported on Q1 as usual.  This is SEPARATE from the IRS allowing all employers to defer paying half their FICA deposits until December 2020 and the other half December 2021.  There has been no guidance on how to report deferring those payments, or how to reconcile these deferrals with everything else, not to mention the fact that if you get a PPP loan, you are not entitled to some of these deferrals.  The assumption is that we all file reports without deposits and then assume we will not get a bill with interest or penalties for overdue payments.