Instructions For Form 941 - Employer'S Quarterly Federal Tax Return

EFTPS is an easy, safe, and convenient way for all

Without a

If you are in . . .

payment . . .

With a payment . . .

TIP

employers to make their tax deposits. Using EFTPS

helps eliminate errors commonly made on federal tax

Alabama

Missouri

Internal Revenue

deposit (FTD) coupons. Some taxpayers are required to

Alaska

Montana

Service

use EFTPS to deposit their taxes. See section 11 of Pub.

Arizona

Nebraska

Ogden, UT

P.O. Box 105083

15 (Circular E) for details.

Arkansas

Nevada

84201-0005

Atlanta, GA

California

New Mexico

30348-5083

Colorado

North Dakota

What About Penalties and Interest?

Florida

Oklahoma

Georgia

Oregon

Hawaii

South Dakota

Avoiding penalties and interest

Idaho

Tennessee

Iowa

Texas

You can avoid paying penalties and interest if you:

Kansas

Utah

•

deposit your taxes when they are due using EFTPS if

Louisiana

Washington

Minnesota

Wyoming

required,

•

Mississippi

file your fully completed Form 941 on time,

•

report your tax liability accurately,

No legal residence or principal

Internal Revenue

•

submit valid checks to the IRS,

place of business in any state

Service

•

furnish accurate Forms W-2 to employees, and

P.O. Box 409101

P.O. Box 105273

•

Ogden, UT 84409

Atlanta, GA

file Copies A of Form W-2 with the Social Security

30348-5273

Administration (SSA) on time and accurately.

Penalties and interest are charged on taxes paid late

Your filing or payment address may have changed

and returns filed late at a rate set by law. See sections 11

from prior years. If you are using an IRS-provided

and 12 of Pub. 15 (Circular E) for details.

envelope, use only the labels and envelope provided

CAUTION

Use Form 843, Claim for Refund and Request for

with this tax package. Do not send Form 941 or any

Abatement, to request abatement of assessed penalties or

payments to the Social Security Administration (SSA).

interest. Do not request abatement of assessed penalties or

interest on Form 941 or Form 941c, Supporting Statement

To Correct Information.

Specific Instructions:

A trust fund recovery penalty may apply if federal

income, social security, and Medicare taxes that

Part 1: Answer these questions for

must be withheld are not withheld or paid. The

CAUTION

penalty is the full amount of the unpaid trust fund tax. This

this quarter.

penalty may apply when these unpaid taxes cannot be

collected from the employer. The trust fund recovery penalty

may be imposed on all people the IRS determines to be

1. Number of employees who received

responsible for collecting, accounting for, and paying these

wages, tips, or other compensation this

taxes, and who acted willfully in not doing so. For details,

see section 11 of Pub. 15 (Circular E).

quarter

Tell us the number of employees on your payroll for the pay

Where Should You File?

period including March 12, June 12, September 12, or

December 12 for the quarter indicated at the top of the

Where you file depends on whether you include a payment

return. Do not include:

with your form.

•

household employees,

Without a

•

employees in nonpay status for the pay period,

If you are in . . .

payment . . .

With a payment . . .

•

farm employees,

•

Special rule for Exempt

Internal Revenue

pensioners, or

•

Organizations; Federal, State,

Service

active members of the Armed Forces.

and Local Governmental Entities; Ogden, UT

P.O. Box 105083

and Indian Tribal Governmental

84201-0005

Atlanta, GA

If you enter “250” or more on line 1, you must file

Entities; regardless of location

30348-5083

TIP

Forms W-2 electronically. Note: The Social Security

Connecticut

New Jersey

Internal Revenue

Administration will not accept magnetic submissions

Delaware

New York

Service

after December 31, 2006. For details, call the SSA at

District of

North Carolina

Cincinnati, OH

P.O. Box 70503

1-800-772-6270 or visit SSA’s Employer Reporting

Columbia

Ohio

45999-0005

Charlotte, NC

Instructions and Information website at

Illinois

Pennsylvania

28201-0503

Indiana

Rhode Island

gov/employer.

Kentucky

South Carolina

Maine

Vermont

2. Wages, tips, and other compensation

Maryland

Virginia

Massachusetts

West Virginia

Enter amounts on line 2 that would also be included in box 1

Michigan

Wisconsin

of your employees’ Forms W-2. See the Instructions for

New Hampshire

Forms W-2 and W-3 for details.

If you are an insurance company, do not include sick pay

that you paid to policyholders’ employees here if you gave

the policyholders timely notice of the payments.

3. Total income tax withheld from wages,

tips, and other compensation

Enter the federal income tax that you withheld (or were

required to withhold) from your employees on this quarter’s

wages, tips, taxable fringe benefits, and supplemental

unemployment compensation benefits. Also include here

any excise taxes that you were required to withhold on

golden parachute payments (section 4999).

If you are an insurance company, enter the federal

income tax that you withheld (or were required to withhold)

on third-party sick pay here.

-4-

Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2006 Page 4

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