Instructions For Form 941 - Employer'S Quarterly Federal Tax Return

have paid no wages. To tell the IRS that you will not file a

Form 941. For more information about filing Form 941

return for one or more quarters during the year, check the

electronically, see Electronic Filing and Payment on page 1.

box on line 17 every quarter you file the form. See section

When To File Form 941

12 of Pub. 15 (Circular E) for more information.

•

Employers of household employees do not usually file

Your Form 941 is due by the last day of the month that follows the end of the

Form 941. See Pub. 926, Household Employer’s Tax Guide,

quarter.

and Schedule H (Form 1040), Household Employment

Form 941

Taxes, for more information.

•

The Quarter Includes . . .

Quarter Ends

Is Due

Employers of farm employees do not usually file Form

941. See Form 943, Employer’s Annual Tax Return for

1. January, February, March

March 31

April 30

Agricultural Employees, and Pub. 51 (Circular A),

2. April, May, June

June 30

July 31

Agricultural Employer’s Tax Guide.

3. July, August, September

September 30

October 31

What if you reorganize or close your

4. October, November, December

December 31

January 31

business?

For example, generally you must report wages you pay

If you sell or transfer your business . . .

during the first quarter — which is January through March —

by April 30th. If you made deposits in full payment of your

If you sell or transfer your business, you and the new owner

taxes for a quarter, you have 10 more days after the due

must each file a Form 941 for the quarter in which the

dates shown above to file your Form 941.

transfer occurred. Report only the wages you paid.

We consider your form filed on time if it is properly

When two businesses merge, the continuing firm must file

addressed and mailed First-Class or if it is sent by an

a return for the quarter in which the change took place and

IRS-designated delivery service on or before the due date.

the other firm should file a final return.

See Pub. 15 (Circular E) for more information on

Changing from one form of business to another — such as

IRS-designated delivery services.

from a sole proprietorship to a partnership or corporation —

If any due date for filing shown above falls on a Saturday,

is considered a transfer. See section 1 of Pub. 15

Sunday, or legal holiday, you may file your return on the

(Circular E). If a transfer occurs, you may need a new

next business day.

employer identification number (EIN). Attach a statement to

your return with:

•

How Should You Complete Form 941?

the new owner’s name (or the new name of the business),

•

whether the business is now a sole proprietorship,

partnership, or corporation;

•

Review Your Business Information at the

the kind of change that occurred (a sale or transfer);

•

Top of the Form

the date of the change; and

•

the name of the person keeping the payroll records and

If you are using a copy of Form 941 that has your business

the address where those records will be kept.

name and address preprinted at the top of the form, check

to make sure that the information is correct. Carefully review

If your business has closed . . .

your EIN to make sure that it exactly matches the EIN

If you go out of business or stop paying wages to your

assigned to your business by the IRS. If any information is

employees, you must file a final return. To tell the IRS that

incorrect, cross it out and type or print the correct

the form for a particular quarter is your final return, check

information. See also If you change your name or address...

the box on line 16 and enter the date that you last paid

on page 3.

wages. Also attach a statement to your return showing the

If you pay a tax preparer to fill out Form 941, make sure

name of the person keeping the payroll records and the

the preparer uses your business name and EIN exactly as

address where those records will be kept.

they appear on the preprinted form we sent you.

See the Instructions for Forms W-2 and W-3 for

If you are not using a preprinted Form 941, type or print

information about the earlier dates for the expedited

your EIN, name, and address in the spaces provided. You

furnishing and filing of Forms W-2 when a final Form 941 is

must enter your name and EIN here and on the back of

filed.

page 2 even if you complete and return Form 941-V,

If you participated in a statutory merger or consolidation,

Payment Voucher. Do not use your social security number

or qualify for predecessor-successor status due to an

(SSN) or individual taxpayer identification number (ITIN).

acquisition, you should generally file Schedule D (Form

Generally, enter the business (legal) name that you used

941), Report of Discrepancies Caused by Acquisitions,

when you applied for your EIN on Form SS-4, Application for

Statutory Mergers, or Consolidations. See the Instructions

Employer Identification Number. For example, if you are a

for Schedule D (Form 941) to determine whether you should

sole proprietor, enter “Ronald Smith” on the “Name” line and

file Schedule D (Form 941) and when you should file it.

“Ron’s Cycles” on the “Trade name” line. Leave the “Trade

name” line blank if it is the same as your “Name.”

When Must You File?

Employer identification number. To make sure that

businesses comply with federal tax laws, the IRS monitors

File your initial Form 941 for the quarter in which you first

tax filings and payments by using a numerical system to

paid wages that are subject to social security and Medicare

identify taxpayers. A unique 9-digit employer identification

taxes or subject to federal income tax withholding. See the

number (EIN) is assigned to all corporations, partnerships,

table below titled, When To File Form 941.

and some sole proprietors. Businesses needing an EIN

Then you must file for every quarter after that — every 3

must apply for a number and use it throughout the life of the

months — even if you have no taxes to report (unless you

business on all tax returns, payments, and reports.

are a seasonal employer or are filing your final return. See

Your business should have only one EIN. If you have

Seasonal employers on page 1 and If your business has

more than one and are not sure which one to use, check

closed . . . above).

with the IRS office where you file your returns. If you do not

File Form 941 only once for each quarter. If you filed by

have an EIN, apply for one from the IRS by mail, by

electronic or 941TeleFile methods, do not also file a paper

telephone, by fax, or by visiting the IRS website at

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Instructions For Form 941 - Employer'S Quarterly Federal Tax Return - 2005 Page 2

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