Instructions For Form 944-Ss - Employer'S Annual Federal Tax Return American Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - Internal Revenue Service - 2007 Page 3

What is Form 944 and Instructions on filling it out

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any information is incorrect, cross it out and type or print the
Address change. Complete and mail Form 8822,
correct information. See also If you change your name or
Change of Address, for any address change.
address... below.
Completing and Filing Form 944-SS
If you pay a tax preparer to fill out Form 944-SS, make
sure the preparer uses your business name and EIN
Make entries on Form 944-SS as follows to enable accurate
exactly as they appear on the preprinted form.
processing.
If you are not using a preprinted Form 944-SS, type or
•
Use 12-point Courier font (if possible) for all entries if
print your EIN, name, and address in the spaces provided.
you are using a typewriter or computer to fill out your
Also, enter your name and EIN here and on the top of the
form.
second page. Do not use your social security number (SSN)
•
Do not enter dollar signs and decimal points. Commas are
or individual taxpayer identification number (ITIN).
optional. (Report dollars to the left of the preprinted
Generally, enter the business (legal) name that you used
decimal point and cents to the right of it.)
when you applied for your EIN on Form SS-4, Application for
•
Leave blank any data field with a value of zero (except
Employer Identification Number. For example, if you are a
line 7).
sole proprietor, enter “Tyler Smith” on the “Name” line and
•
Enter negative amounts using a minus sign (if possible).
“Tyler’s Cycles” on the “Trade name” line. Leave the “Trade
Otherwise, use parentheses.
name” line blank if it is the same as your “Name.”
•
Enter your name and EIN on all pages and attachments.
Employer identification number (EIN). To make sure that
Filers using the IRS-preaddressed Form 944-SS are not
businesses comply with federal tax laws, the IRS monitors
required to enter their name and EIN on page 2.
tax filings and payments by using a numerical system to
identify taxpayers. A unique 9-digit employer identification
Reconciling Forms 944-SS and Form W-3SS
number (EIN) is assigned to all corporations, partnerships,
and some sole proprietors. Businesses needing an EIN
The IRS matches amounts reported on your Form 944-SS
must apply for a number and use it throughout the life of the
with Form W-2AS, W-2GU, W-2CM, or W-2VI amounts
business on all tax returns, payments, and reports.
totaled on your Form W-3SS, Transmittal of Wage and Tax
Your business should have only one EIN. If you have
Statements. If the amounts do not agree, the IRS or SSA
more than one and are not sure which one to use, write to
may contact you. The reconciled amounts are for all the
the IRS office where you file your returns (using the “without
following items.
payment” address on page 4) or call the IRS at
•
Social security wages.
1-800-829-4933 (U.S. Virgin Islands only) or 215-516-6999
•
Social security tips.
(toll call). TTY/TDD users in the U.S. Virgin Islands can call
•
Medicare wages and tips.
1-800-829-4059.
If you do not have an EIN, you may apply for one online.
Must You Deposit Your Taxes?
Go to and click on the Online EIN
Application link. You also apply for an EIN by calling
1-800-829-4933 (U.S. Virgin Islands) or 215-516-6999 (toll
If your liability for social security and Medicare taxes is less
call), or you can fax or mail Form SS-4 to the IRS. If you do
than $2,500 for the year, you can pay the taxes with your
not have an EIN by the time a return is due, write “Applied
return if you file on time. You do not have to deposit the
For” and the date you applied in the space shown for the
taxes. However, you may choose to make deposits of these
number.
taxes even if your liability is less than $2,500. If your liability
for these taxes is $2,500 or more, see the Federal Tax
Always be sure the EIN on the form you file exactly
Deposit Requirements for Form 944-SS Filers chart on page
TIP
matches the EIN that IRS assigned to your business.
4. If you do not deposit the taxes when required, you may be
Do not use your social security number on forms that
subject to penalties and interest.
ask for an EIN. Filing a Form 944-SS with an incorrect EIN
or using another business’s EIN may result in penalties and
The $2,500 threshold at which federal tax deposits must
delays in processing your return.
be made is different from the amount of annual tax liability
If you change your name or address... Notify the IRS
($1,000 or less) that makes an employer eligible to
immediately if you change your business name or address.
participate in the Employer’s Annual Federal Tax Program
•
and file Form 944-SS. Designated Form 944-SS filers
Name change. Write to the IRS office where you would
whose businesses grow during the year may be required to
file your return “without payment” on page 4 to notify the
make federal tax deposits (see chart below), but they will
IRS of any name change. Get Pub. 1635, Understanding
still file Form 944-SS for the year.
Your EIN, to see if you need to also apply for a new EIN.
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