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 6
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7should you file? and do not file Form 944-V(SS), Payment
Voucher.
Part 4: May we speak with your
third-party designee?
If you are required to make deposits and, instead,
!
pay the taxes with Form 944-SS, you may be subject
to a penalty.
CAUTION
If you want to allow an employee, a paid tax preparer, or
another person to discuss your Form 944-SS with the IRS,
12. Overpayment
check the “Yes” box in Part 4. Then tell us the name and the
5-digit personal identification number (PIN) of the specific
If line 10 is more than line 7, write the amount in line 12.
person to contact — not the name of the firm who prepared
Never make an entry in both lines 11 and 12.
your tax return. The designee may choose any numbers as
If you deposited more than the correct amount for a year,
his or her PIN.
you can choose to have us either refund the overpayment or
By checking “Yes,” you authorize the IRS to talk to the
apply it to your next return. Check the appropriate box in line
person you named (your designee) about any questions we
12. If you do not check either box, we will automatically
may have while we process your return. You also authorize
refund the overpayment. We may apply your overpayment
your designee to do all the following.
to any past due tax account that is shown in our records
under your EIN.
•
Give us any information that is missing from your return.
•
If line 12 is less than $1, we will send a refund or apply it
Call us for information about processing your return.
•
to your next return only if you ask us in writing to do so.
Respond to certain IRS notices that you have shared with
your designee about math errors and return preparation.
Fill out both pages
IRS will not send notices to your designee.
You must fill out both pages of Form 944-SS and sign it on
You are not authorizing your designee to bind you to
the second page. Failure to do so may delay processing of
anything (including additional tax liability) or to otherwise
your return.
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.
Part 2: Tell us about your tax liability
The authorization will automatically expire 1 year after the
for 2007
due date (without regard to extensions) for filing your Form
944-SS. If you or your designee want to terminate the
authorization, write to the IRS office for your locality using
13. Check one:
the “without payment” address under Where Should You
File? on page 4.
If line 7 is less than $2,500, check the first box in line 13 and
go to Part 3, line 15.
If line 7 is $2,500 or more, check the second box in line
Part 5: Sign here
13. If you are a monthly schedule depositor, fill out your tax
liability for each month and figure the total liability for the
You MUST fill out both pages of Form 944-SS and SIGN it.
year. If you do not fill out your tax liability for each month,
the IRS will not know when you should have made deposits
In Part 5, sign your name and print your name and title.
and may assess an “averaged” failure-to-deposit penalty.
Then enter the date signed and the best daytime telephone
See section 8 of Pub. 80 (Circular SS). If your tax liability for
number where IRS can reach you, including area code.
any month is negative (for example, if you are adjusting an
overreported liability in a prior month), do not enter a
Complete all information in Part 5 and sign Form 944-SS
negative amount for the month. Instead, enter zero for the
as follows:
month and subtract that negative amount from your tax
•
Sole proprietorship — The individual who owns the
liability for the next month.
business.
Note. Your total tax liability for the year (line 13m) must
•
Corporation (including an LLC treated as a
equal your total taxes on line 7.
corporation) — The president, vice president, or other
If you are a semiweekly schedule depositor, or if you
principal officer.
accumulate $100,000 or more in tax liability on any day in a
•
Partnership (including an LLC treated as a
deposit period, you must complete Form 945-A, Annual
partnership) or unincorporated organization — A
Record of Federal Tax Liability, and file it with your Form
responsible and duly authorized member or officer having
944-SS. See the $100,000 Next Day Deposit Rule in section
knowledge of its affairs.
8 of Pub. 80 (Circular SS). Do not complete lines 13a – 13m
if you file Form 945-A.
•
Single member limited liability company (LLC) treated
as a disregarded entity — The owner of the limited
liability company (LLC).
Part 3: Tell us about your business
•
Trust or estate — The fiduciary.
If you have filed a valid power of attorney, your duly
In Part 3, answer question 15 only if it applies to your
business. If it does not apply, leave it blank and go to Part 4.
authorized agent may also sign your Form 944-SS.
Alternative signature method. Corporate officers or duly
15. If your business has closed or you
authorized agents may sign Form 944-SS by rubber stamp,
stopped paying wages...
mechanical device, or computer software program. For
If you go out of business or stop paying wages, you must file
details and required documentation, see Rev. Proc.
a final return. To tell IRS that a particular Form 944-SS is
2005-39. You can find Rev. Proc. 2005-39 on page 82 of
your final return, check the box on line 15 and enter the
Internal Revenue Bulletin 2005-28 at
date you last paid wages in the space provided.
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