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 Page 2
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7a return for one or more quarters during the year, check the
Guam. Department of Revenue and Taxation,
box in line 17 on Form 941-SS. The IRS will mail you two
Government of Guam, Building 13-1 Mariner Avenue, Tiyjan
Forms 941-SS once a year after March 1. The preprinted
Barrigada, GU 96913.
information will not include the date the quarter ended. You
Commonwealth of the Northern Mariana Islands.
must enter the date the quarter ended when you file the
Administrator, CNMI Social Security System, Saipan,
return. The IRS generally will not inquire about unfiled
MP 96960.
returns if at least one taxable return is filed each year.
U.S. Virgin Islands. V.I. Bureau of Internal Revenue,
However, you must check the box in line 17 on every
9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI
quarterly return you file. Otherwise, the IRS will expect a
00802.
return to be filed for each quarter.
How Should You Complete
Final Return
Form 941-SS?
If you go out of business or stop paying wages, file a final
return. Be sure to check the box in line 16 and enter the
date that you last paid wages. See Terminating a business
Preprinted Name and Address Information
in the Form W-3SS instructions for information on the earlier
due dates for the expedited furnishing and filing of Forms
If your preprinted name, EIN, or address information on
W-2AS, W-2GU, W-2CM, or Forms W-2VI when a final
Form 941-SS is not correct, cross it out and type or print the
Form 941-SS is filed.
correct information. However, do not change any of the
preprinted information on your Form 941-V(SS), Payment
Agricultural and Household
Voucher.
Employers
Employer Identification Number (EIN)
If you are liable for social security and Medicare taxes and
Agricultural employers. Agricultural wages must be
have not applied for an EIN, file Form SS-4, Application for
reported on Form 943, Employer’s Annual Federal Tax
Employer Identification Number. Do not show your social
Return for Agricultural Employees, not on Form 941-SS.
security number on forms calling for an EIN. You may also
Household employers. Employers who report wages for
apply for an EIN by calling 1-800-829-4933 (U.S. Virgin
household employees should see Pub. 80 (Circular SS) and
Islands only) or 215-516-6999 (not toll free).
Pub. 926, Household Employer’s Tax Guide.
If you do not have an EIN by the time a return is due,
write “Applied For” and the date you applied in the space
When Must You File?
shown for the number. If you do not have a number by the
time a tax deposit is due, send your payment to the Internal
File Form 941-SS for each quarter of the calendar year, as
Revenue Service Center where you file your returns. Make it
follows:
payable to the “United States Treasury” and show on it your
name (as shown on Form SS-4), address, kind of tax, period
Quarter
Due Date
covered, and date you applied for an EIN. For more
Jan.-Feb.-Mar.
April 30
information about EINs, see Pub. 583, Starting a Business
Apr.-May-June
July 31
and Keeping Records.
July-Aug.-Sept.
Oct. 31
Always make certain that the EIN on the form you file
Oct.-Nov.-Dec.
Jan. 31
TIP
matches the EIN assigned to your business by the
If you made deposits on time in full payment of the taxes
IRS. Filing a Form 941-SS with an incorrect EIN or
for a quarter, you have 10 more calendar days after the
using the EIN of another business may result in penalties
above due dates to file your return for that quarter. If the due
and delays in processing your return.
date for filing a return falls on a Saturday, Sunday, or legal
Check the Box for the Quarter
holiday, you may file the return on the next business day.
Under Report for this Quarter... at the top of the form, check
the appropriate box of the quarter for which you are filing.
Where Should You File?
Make sure that the quarter checked is the same as shown
Mail Form 941-SS to:
on any attached Schedule B (Form 941), Report of Tax
Liability for Semiweekly Schedule Depositors.
Form 941-SS with payment
Internal Revenue Service
Completing and Filing the Form
P. O. Box 80106
Cincinnati, OH 45280-0006
Make entries on Form 941-SS as follows to enable accurate
scanning and processing.
Form 941-SS without payment
Internal Revenue Service
•
Use 12-point Courier font (if possible) for all entries if you
Philadelphia, PA 19255-0005
are typing or using a computer to fill out your form.
•
Omit dollar signs and decimal points. Commas are
optional. (Report dollars to the left of the preprinted decimal
Where Can You Obtain Forms?
point and cents to the right of it.)
•
Leave blank any data field (except lines 1 or 8) with a
See Pub. 80 (Circular SS) for information on ordering IRS
value of zero.
forms by telephone, mail, or online. You may also be able to
•
Enter negative amounts in parentheses (if possible).
get some IRS forms at the addresses listed below.
Otherwise, use a minus sign.
•
American Samoa. Department of Treasury, Income Tax
Enter your name and EIN on all pages and attachments.
Division, Government of American Samoa, Executive Office
(Filers using the IRS-preaddressed Form 941-SS are not
Bldg., First Floor, Pago Pago, AS 96799.
required to enter their name and EIN on page 2.)
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