Other IRS Products You May Need
Part 5: Sign here—
Who Must Sign the Form 941?
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Form SS-4, Application for Employer Identification Number
Form 941 must be signed as follows.
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Form W-2, Wage and Tax Statement
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Sole proprietorship — The individual who owns the
business.
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Form W-2c, Corrected Wage and Tax Statement
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Corporation (including an LLC treated as a
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corporation) — The president, vice president, or other
Form W-3, Transmittal of Wage and Tax Statements
principal officer.
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Form W-3c, Transmittal of Corrected Wage and Tax
Partnership (including an LLC treated as a
Statements
partnership) or unincorporated organization — A
responsible and duly authorized member or officer having
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Form W-4, Employee’s Withholding Allowance Certificate
knowledge of its affairs.
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Single member limited liability company (LLC) treated
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Form W-5, Earned Income Credit Advance Payment
as a disregarded entity — The owner of the limited liability
Certificate
company (LLC).
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Trust or estate — The fiduciary.
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Form 940, Employer’s Annual Federal Unemployment
Form 941 may also be signed by a duly authorized agent
(FUTA) Tax Return
of the taxpayer if a valid power of attorney has been filed.
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Form 941c, Supporting Statement to Correct Information
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Part 6: For Paid Preparers Only
Form 943, Employer’s Annual Federal Tax Return for
Agricultural Employees
(optional)
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Form 945, Annual Return of Withheld Federal Income Tax
Complete Part 6 if you were paid to prepare this return and
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are not an employee of the filing entity. Sign in the space
Form 4070, Employee’s Report of Tips to Employer
provided and give the filer a copy of the return in addition to
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the copy to be filed with the IRS. Do not complete Part 6 if
Form 8027, Employer’s Annual Information Return of Tip
you are filing the return as a reporting agent and have a
Income and Allocated Tips
valid Form 8655, Reporting Agent Authorization, on file with
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the IRS. You are not required to complete this section.
Instructions for Forms W-2 and W-3
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Notice 797, Possible Federal Tax Refund Due to the Earned
How to Order Forms and Publications
Income Credit (EIC)
from the IRS
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Pub. 15 (Circular E), Employer’s Tax Guide
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Pub. 15-A, Employer’s Supplemental Tax Guide
Call 1-800-829-3676.
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Pub. 15-B, Employer’s Tax Guide to Fringe Benefits
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Pub. 51, (Circular A), Agricultural Employer’s Tax Guide
Visit the IRS website at
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Pub. 596, Earned Income Credit
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Pub. 926, Household Employer’s Tax Guide
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Pub. 947, Practice Before the IRS and Power of Attorney
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Schedule B (Form 941), Report of Tax Liability for
Semiweekly Schedule Depositors
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Schedule D, (Form 941), Report of Discrepancies Caused by
Acquisitions, Statutory Mergers, or Consolidations
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Schedule H (Form 1040), Household Employment Taxes
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