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

By checking “Yes,” you authorize the IRS to talk to the

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person you named (your designee) about any questions we

may have while we process your return. You also authorize

your designee to:

•

Form SS-4, Application for Employer Identification Number

give us any information that is missing from your return,

•

call us for information about processing your return, and

•

Form W-2, Wage and Tax Statement

respond to certain IRS notices that you have shared with

your designee about math errors and return preparation.

•

Form W-2c, Corrected Wage and Tax Statement

IRS will not send notices to your designee.

You are not authorizing your designee to bind you to

•

Form W-3, Transmittal of Wage and Tax Statements

anything (including additional tax liability) or to otherwise

represent you before the IRS. If you want to expand your

•

Form W-3c, Transmittal of Corrected Wage and Tax

designee’s authorization, see Pub. 947, Practice Before the

Statements

IRS and Power of Attorney.

•

The authorization will automatically expire 1 year from

Form W-4, Employee’s Withholding Allowance Certificate

the due date (without regard to extensions) for filing your

•

Form 941. If you or your designee want to terminate the

Form W-5, Earned Income Credit Advance Payment

authorization, write to the IRS office for your locality using

Certificate

the “Without a payment” address under Where Should You

•

Form 940, Employer’s Annual Federal Unemployment

File on page 4.

(FUTA) Tax Return

•

Part 5: Sign here—

Form 941c, Supporting Statement to Correct Information

Who Must Sign the Form 941?

•

Form 943, Employer’s Annual Federal Tax Return for

Agricultural Employees

Form 941 must be signed as follows.

•

Form 945, Annual Return of Withheld Federal Income Tax

Sole proprietorship — The individual who owns the

business.

•

Form 4070, Employee’s Report of Tips to Employer

•

Corporation (including an LLC treated as a

corporation) — The president, vice president, or other

•

Form 8027, Employer’s Annual Information Return of Tip

principal officer.

Income and Allocated Tips

•

Partnership (including an LLC treated as a

partnership) or unincorporated organization — A

•

Instructions for Forms W-2 and W-3

responsible and duly authorized member or officer having

knowledge of its affairs.

•

Instructions for Form 944

•

Single member limited liability company (LLC) treated

•

as a disregarded entity — The owner of the limited liability

Notice 797, Possible Federal Tax Refund Due to the Earned

company (LLC).

Income Credit (EIC)

•

Trust or estate — The fiduciary.

•

Pub. 15 (Circular E), Employer’s Tax Guide

Form 941 may also be signed by a duly authorized agent

of the taxpayer if a valid power of attorney has been filed.

•

Pub. 15-A, Employer’s Supplemental Tax Guide

•

Pub. 15-B, Employer’s Tax Guide to Fringe Benefits

Part 6: For Paid Preparers Only

•

(optional)

Pub. 51 (Circular A), Agricultural Employer’s Tax Guide

•

Pub. 596, Earned Income Credit

You may complete Part 6 if you were paid to prepare Form

941 and are not an employee of the filing entity. Sign in the

•

Pub. 926, Household Employer’s Tax Guide

space provided and give the filer a copy of the return in

addition to the copy to be filed with the IRS. Do not complete

•

Pub. 947, Practice Before the IRS and Power of Attorney

Part 6 if you are filing the return as a reporting agent and

have a valid Form 8655, Reporting Agent Authorization, on

•

Schedule B (Form 941), Report of Tax Liability for

file with the IRS.

Semiweekly Schedule Depositors

•

Schedule D (Form 941), Report of Discrepancies Caused by

How to Order Forms and Publications

Acquisitions, Statutory Mergers, or Consolidations

from the IRS

•

Schedule H (Form 1040), Household Employment Taxes

Call 1-800-829-3676.

Visit the IRS website at

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Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2006 Page 8

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