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 - 2006
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7Instructions for
Department of the Treasury
Internal Revenue Service
Form 941-SS
(Rev. January 2006)
Employer’s QUARTERLY Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Section references are to the Internal Revenue Code unless otherwise noted.
Where can you get telephone help? You can call the IRS
What’s New
toll free at 1-800-829-4933 (U.S. Virgin Islands only) or
non-toll free at 215-516-2000 to order tax deposit coupons
Alternative signature method. Effective with returns filed
(Form 8109) and for answers to your questions about
after June 2005, corporate officers or duly authorized agents
completing Form 941-SS, tax deposit rules, or obtaining an
may sign Form 941-SS by rubber stamp, mechanical device,
employer identification number (EIN). Or visit the IRS
or computer software program. For details and required
website at and type “Employment Tax” in the
documentation, see Rev. Proc. 2005-39. You can find Rev.
Search box.
Proc. 2005-39 on page 82 of Internal Revenue Bulletin
2005-28 at /pub/irs-irbs/irb05-28.pdf.
Annual employment tax filing for small employers. For
General Instructions:
calendar year 2006, certain small employers will be qualified
Understanding Form 941-SS
to file Form 944-SS, Employer’s ANNUAL Federal Tax
Return, rather than Form 941-SS, Employer’s QUARTERLY
Federal Tax Return, to report their employment taxes. The
Purpose of Form 941-SS
IRS will notify those who will qualify to file the form
beginning in February 2006. For more information, get the
Use Form 941-SS, Employer’s QUARTERLY Federal Tax
Instructions for Form 944-SS.
Return, to report social security and Medicare taxes for
Credit card payments. Beginning in 2006, employers can
workers in American Samoa, Guam, the Commonwealth of
pay the balance due shown on Form 941-SS by credit card.
the Northern Mariana Islands, and the U.S. Virgin Islands.
However, do not use a credit card to make federal tax
Pub. 80 (Circular SS), Federal Tax Guide for Employers
deposits. For more information on paying your taxes with a
in the U.S. Virgin Islands, Guam, American Samoa, and the
credit card, visit the IRS website at and type
Commonwealth of the Northern Mariana Islands, explains
“e-pay” in the Search box.
the requirements for withholding, depositing, and paying
Social security wage base for 2006. Stop withholding
social security and Medicare taxes. It explains the forms you
social security tax after an employee reaches $94,200 in
must give your employees, those your employees must give
taxable wages during 2006. (There is no limit on the amount
you, and those you must send to the IRS. See Pub. 15-A,
of wages subject to Medicare tax.)
Employer’s Supplemental Tax Guide, for specialized
employment tax information supplementing the basic
Reminders
information provided in Pub. 80 (Circular SS).
Correcting Form 941-SS. If you discover an error on a
Who Must File Form 941-SS?
previously filed Form 941-SS, make the correction using
Form 941-SS for the quarter in which you discovered the
Generally, you must file a return for the first quarter in which
error and attach Form 941c, Supporting Statement to
you pay wages subject to social security and Medicare
Correct Information. For example, in March 2006, you
taxes, and for each quarter thereafter until you file a final
discover that you underreported $10,000 in social security
return. Use Form 941-SS if your principal place of business
and Medicare wages on your fourth quarter 2005 Form
941-SS. Correct the error by showing $1,530 (15.3% ×
is in American Samoa, Guam, the Commonwealth of the
Northern Mariana Islands, or the U.S. Virgin Islands, or if
$10,000) on line 7e of your 2006 first quarter Form 941-SS
you have employees who are subject to income tax
and attaching a completed Form 941c. Be sure to include
withholding for these jurisdictions.
the $1,530 in any required deposit.
Once you have filed a return, a preaddressed Form
Electronic filing and payment. Now, more than ever
941-SS will be sent to you every 3 months. You must file a
before, businesses can enjoy the benefits of filing and
return each quarter, even if you have no tax liability to report
paying their federal taxes electronically. Whether you rely on
unless you file a final return. However, see Seasonal
a tax professional or handle your own taxes, IRS offers you
Employers and Agricultural and Household Employers
convenient programs to make filing and paying easier.
below. If the form fails to reach you, request one in time to
Spend less time and worry on taxes and more time running
file. See Where Can You Obtain Forms? on page 2.
your business. Use e-file and Electronic Federal Tax
Payment System (EFTPS) to your benefit.
•
Seasonal Employers
For e-file, visit for additional information.
•
For EFTPS, visit or call EFTPS Customer
Seasonal employers are not required to file for quarters
Service at 1-800-555-4477 (U.S. Virgin Islands only) or
when they regularly have no tax liability because they have
720-332-3780 (toll call).
paid no wages. To alert the IRS that you will not have to file
Cat. No. 35530F
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