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

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

Without a

If you are in . . .

payment . . .

With a payment . . .

15 (Circular E) for details.

No legal residence or principal

Internal Revenue

place of business in any state

Service

What About Penalties and Interest?

Philadelphia, PA

P.O. Box 80106

19255-0005

Cincinnati, OH

45280-0006

Avoiding penalties and interest

You can avoid paying penalties and interest if you:

Your filing or payment address may have changed

•

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

deposit your taxes when they are due using EFTPS if

envelope, use only the labels and envelope provided

required,

CAUTION

•

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

file your fully completed Form 941 on time,

payments to the Social Security Administration (SSA).

•

report your tax liability accurately,

•

submit valid checks to the IRS,

•

furnish accurate Forms W-2 to employees, and

Specific Instructions:

•

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

Administration (SSA) on time and accurately.

Part 1: Answer these questions for

Penalties and interest are charged on taxes paid late

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

this quarter.

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

Use Form 843, Claim for Refund and Request for

1. Number of employees who received

Abatement, to request abatement of assessed penalties or

wages, tips, or other compensation this

interest. Do not request abatement of assessed penalties or

interest on Form 941 or Form 941c, Supporting Statement

quarter

To Correct Information.

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

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

A trust fund recovery penalty may apply if federal

December 12 for the quarter indicated at the top of the

income, social security, and Medicare taxes that

return. Do not include:

must be withheld are not withheld or paid. The

•

CAUTION

household employees,

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

•

employees in nonpay status for the pay period,

penalty may apply when these unpaid taxes cannot be

•

pensioners, or

collected from the employer. The trust fund recovery penalty

•

active members of the Armed Forces.

may be imposed on all people the IRS determines to be

responsible for collecting, accounting for, and paying these

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

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

TIP

Forms W-2 electronically. For details, call the SSA at

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

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

Instructions and Information website at

Where Should You File?

Where you file depends on whether you include a payment

2. Wages, tips, and other compensation

with your form.

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

Without a

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

If you are in . . .

payment . . .

With a payment . . .

Forms W-2 and W-3 for details.

Special rule for Exempt

Internal Revenue

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

Organizations; Federal, State,

Service

and Local Governmental Entities; Ogden, UT

P.O. Box 660264

that you paid to policyholders’ employees here if you gave

and Indian Tribal Governmental

84201-0046

Dallas, TX

the policyholders timely notice of the payments.

Entities; regardless of location

75266-0264

3. Total income tax withheld from wages,

Connecticut

New Jersey

Internal Revenue

Delaware

New York

Service

tips, and other compensation

District of

North Carolina

Cincinnati, OH

P.O. Box 105703

Columbia

Ohio

45999-0005

Atlanta, GA

Enter the federal income tax that you withheld (or were

Illinois

Pennsylvania

30348-5703

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

Indiana

Rhode Island

wages, tips, taxable fringe benefits, and supplemental

Kentucky

South Carolina

unemployment compensation benefits. Also include here

Maine

Vermont

Maryland

Virginia

any excise taxes that you were required to withhold on

Massachusetts

West Virginia

golden parachute payments (section 4999).

Michigan

Wisconsin

New Hampshire

If you are an insurance company, enter the federal

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

Alabama

Missouri

Internal Revenue

on third-party sick pay here.

Alaska

Montana

Service

Arizona

Nebraska

Ogden, UT

P.O. Box 660264

Arkansas

Nevada

84201-0005

Dallas, TX

4. If no wages, tips, and other

California

New Mexico

75266-0264

compensation on line 2 are subject to social

Colorado

North Dakota

Florida

Oklahoma

security or Medicare tax . . .

Georgia

Oregon

Hawaii

South Dakota

If no wages, tips, and other compensation on line 2 are

Idaho

Tennessee

subject to social security or Medicare tax, check the box on

Iowa

Texas

line 4. If this question does not apply to you, leave the box

Kansas

Utah

Louisiana

Washington

blank. For more information about exempt wages, see

Minnesota

Wyoming

section 15 of Pub. 15 (Circular E) and section 4 of Pub.

Mississippi

15-A, Employer’s Supplemental Tax Guide.

-4-

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

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