Instructions For Form 941-Ss - Employer'S Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2012 Page 9
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9Do not change your tax liability on Schedule B (Form
Sole proprietorship — The individual who owns the
•
941) by adjustments reported on any Forms 941-X.
business.
Corporation (including a limited liability company
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Part 3: Tell Us About Your Business
(LLC) treated as a corporation) — The president, vice
president, or other principal officer duly authorized to sign.
In Part 3, answer only those questions that apply to your
Partnership (including an LLC treated as a
•
business. If the questions do not apply, leave them blank
partnership) or unincorporated organization — A
and go to Part 4.
responsible and duly authorized member, partner, or officer
having knowledge of its affairs.
17. If Your Business Has Closed . . .
Single member LLC treated as a disregarded entity for
•
If you go out of business or stop paying wages, you must file
federal income tax purposes — The owner of the LLC or
a final return. To tell the IRS that a particular Form 941-SS
other principal officer duly authorized to sign.
is your final return, check the box on line 17 and enter the
Trust or estate — The fiduciary.
•
date you last paid wages in the space provided. For
additional filing requirements, see If Your Business Has
Form 941-SS may also be signed by a duly authorized
Closed, earlier.
agent of the taxpayer if a valid power of attorney has been
filed.
18. If You are a Seasonal Employer . . .
Alternative signature method. Corporate officers or duly
If you hire employees seasonally — such as for summer or
authorized agents may sign Form 941-SS by rubber stamp,
winter only — check the box on line 18. Checking the box
mechanical device, or computer software program. For
tells the IRS not to expect four Forms 941-SS from you
details and required documentation, see Rev. Proc.
throughout the year because you have not paid wages
2005-39, 2005-28 I.R.B 82, at
regularly.
Generally, we will not ask about unfiled returns if you file
Paid Preparer Use Only
at least one return showing tax due each year. However,
you must check the box every time you file a Form 941-SS.
A paid preparer must sign Form 941-SS and provide the
information in the Paid Preparer Use Only section of Part 5 if
Also, when you complete Form 941-SS, be sure to check
the preparer was paid to prepare Form 941-SS and is not an
the box on the top of the form that corresponds to the
employee of the filing entity. Paid preparers must sign paper
quarter reported.
returns with a manual signature. The preparer must give you
Part 4: May We Speak With Your
a copy of the return in addition to the copy to be filed with
the IRS.
Third-Party Designee?
If you are a paid preparer, enter your preparer tax
identification number (PTIN) in the space provided. Include
If you want to allow an employee, a paid tax preparer, or
your complete address. If you work for a firm, enter the
another person to discuss your Form 941-SS with the IRS,
firm’s name and the EIN of the firm. You can apply for a
check the “Yes” box in Part 4. Then tell us the name, phone
PTIN online or by filing Form W-12, IRS Paid Preparer Tax
number, and the five-digit personal identification number
Identification Number (PTIN) Application and Renewal. For
(PIN) of the specific person to speak with — not the name of
more information about applying for a PTIN online, visit the
the firm who prepared your tax return. The designee may
IRS website at You cannot use your PTIN
choose any five numbers as his or her PIN.
in place of the EIN of the tax preparation firm.
By checking “Yes,” you authorize the IRS to talk to the
Generally, do not complete this section if you are filing
person you named (your designee) about any questions we
the return as a reporting agent and have a valid Form 8655,
may have while we process your return. You also authorize
Reporting Agent Authorization, on file with the IRS.
your designee to:
However, a reporting agent must complete this section if the
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Give us any information that is missing from your return,
reporting agent offered legal advice, for example, advising
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Call us for information about processing your return, and
the client on determining whether its workers are employees
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Respond to certain IRS notices that you have shared with
or independent contractors for federal tax purposes.
your designee about math errors and return preparation.
The IRS will not send notices to your designee.
How to Order Forms and Publications
You are not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise
from the IRS
represent you before the IRS. If you want to expand your
designee’s authorization, see Pub. 947, Practice Before the
IRS and Power of Attorney.
Call 1-800-829-3676 (U.S. Virgin Islands only), or
The authorization will automatically expire 1 year from the
267-941-1000 (toll call).
due date (without regard to extensions) for filing your Form
941-SS. If you or your designee want to terminate the
authorization, write to the IRS office for your location using
Visit
the Without a payment address under Where Should You
File, earlier.
Part 5: Sign Here
Complete all information in Part 5 and sign Form 941-SS as
follows.
-8-
Instructions for Form 941-SS (Rev. 1-2012)
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