Instructions For Schedule R (Form 941) - 2010 printable pdf download

950610

Schedule R (Form 941) (2-2010)

● Total income tax withheld from wages, tips, and other

Section references are to the Internal Revenue Code unless

otherwise noted.

compensation (line 3 of Form 941) allocated to the listed client EIN.

● Total social security and Medicare taxes (line 5d of Form 941)

allocated to the listed client EIN.

General Instructions

● Total taxes after adjustments (line 8 of Form 941) allocated to the

Purpose of Schedule R (Form 941)

listed client EIN.

● Advance earned income credit (EIC) payments (line 9 of Form 941)

Use Schedule R (Form 941) to allocate the aggregate information

allocated to the listed client EIN.

reported on Form 941 to each client. If you have more than 15

● Total deposits and COBRA premium assistance payments for this

clients, complete as many Continuation Sheets for Schedule R (Form

941), as necessary. Attach Schedule R (Form 941), including any

quarter (line 13 of Form 941) and amounts paid with this return,

Continuation Sheets, to your aggregate Form 941 and file it with

allocated to the listed client EIN.

your return.

You must also report the same information for your employees on

line 18 of Schedule R (Form 941).

Who Must File?

Compare the total of each column on line 19 (including your

You must complete Schedule R (Form 941) each time you file an

information on line 18) of Schedule R (Form 941) to the amounts

aggregate Form 941, Employer’s QUARTERLY Federal Tax Return.

reported on the aggregate Form 941. For each column total of

Aggregate Forms 941 are filed by agents approved by the IRS under

Schedule R (Form 941), the relevant line from Form 941 is noted in

section 3504 of the Internal Revenue Code. To request approval to

the column heading.

act as an agent for an employer, you must file Form 2678,

If the totals on line 19 of the Schedule R (Form 941) do not match

Employer/Payer Appointment of Agent, with the IRS. On Schedule R

the totals on Form 941, there is an error that must be corrected

(Form 941), we call those employers your clients.

before submitting Form 941 and Schedule R (Form 941).

When Must You File?

If you are an aggregate Form 941 filer, file Schedule R (Form 941)

Paperwork Reduction Act Notice. We ask for the information on

with your aggregate Form 941 every quarter when Form 941 is due.

Schedule R (Form 941) to carry out the Internal Revenue laws of the

United States. You are required to give us this information. We need

it to ensure that you are complying with these laws and to allow us

Specific Instructions

to figure and collect the right amount of tax.

You are not required to provide the information requested on a

Completing Schedule R (Form 941)

form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a

Enter Your Business Information

form or its instructions must be retained as long as their contents

Carefully enter your employer identification number (EIN) and name

may become material in the administration of any Internal Revenue

at the top of the schedule. Make sure they exactly match the EIN the

law. Generally, tax returns and return information are confidential, as

IRS assigned to your business, the name of your business, and the

required by section 6103.

EIN and name shown on the attached Form 941.

The time needed to complete and file Schedule R (Form 941) will

vary depending on individual circumstances. The estimated average

Calendar Year

time is:

Enter the calendar year that applies to the quarter checked.

Recordkeeping

12 hrs., 26 min.

Check the Box for the Quarter

Learning about the law or the form

12 min.

Preparing, copying, and assembling the form

24 min.

Check the appropriate box of the quarter for which you are filing

Schedule R (Form 941). Make sure the quarter checked on the top of

If you have comments concerning the accuracy of these time

the Schedule R (Form 941) matches the quarter checked on your

estimates or suggestions for making Schedule R (Form 941) simpler,

Form 941.

we would be happy to hear from you. You can write to: Internal

Revenue Service, Tax Products Coordinating Committee,

Client and Employee Information

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send Schedule R (Form 941) to this

On Schedule R (Form 941), including any Continuation Sheets for

address. Instead, see Where Should You File? on page 4 of the

Schedule R (Form 941), you must report the following for each client.

Instructions for Form 941.

Note. When entering amounts over 999.99 on Schedule R

(Form 941), do not enter commas.

● Your client’s employer identification number (EIN).

● Wages, tips, and other compensation (line 2 of Form 941)

allocated to the listed client EIN.

Instructions For Schedule R (Form 941) - 2010

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