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 - 2009
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8Instructions for
Department of the Treasury
Internal Revenue Service
Form 941-SS
(Rev. April 2009)
Employer’s QUARTERLY Federal Tax Return—American Samoa, Guam, the
Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Electronic funds withdrawal (EFW). If you file Form
Section references are to the Internal Revenue Code unless
941-SS electronically, you can e-file and e-pay (electronic
otherwise noted.
funds withdrawal) the balance due in a single step using tax
preparation software or through a tax professional.
What’s New
However, do not use EFW to make federal tax deposits. For
more information on paying your taxes using EFW, visit the
IRS website at and click on the Online Services
Social security wage base for 2009. Do not withhold
link. A fee may be charged to file electronically.
social security tax after an employee reaches $106,800 in
social security wages in 2009.
Credit card payments. Employers can pay the balance
Disregarded entities and qualified subchapter S
due shown on Form 941-SS by credit card. Do not use a
subsidiaries (QSubs). The IRS has published final
credit card to make federal tax deposits. For more
regulations (Treasury Decision 9356) under which QSubs
information on paying your taxes with a credit card, visit the
and eligible single-owner disregarded entities are treated as
IRS website at and click on the Onlilne
separate entities for employment tax purposes. The final
Services link.
regulations apply beginning January 1, 2009. For more
Employer’s liability. Employers are responsible to ensure
information, see Disregarded entities and qualified
that tax returns are filed and deposits and payments are
subchapter S subsidiaries in the introduction to
made, even if the employer contracts with a third party. The
Publication 15 (Circular E), Employer’s Tax Guide.
employer remains liable if the third party fails to perform a
Correcting a previously filed Form 941-SS. If you
required action.
discover an error on a previously filed Form 941-SS, make
Where can you get telephone help? You can call the IRS
the correction using Form 941-X, Adjusted Employer’s
toll free at 1-800-829-4933 (U.S. Virgin Islands only) or
QUARTERLY Federal Tax Return or Claim for Refund.
215-516-2000 (toll call) on Monday through Friday from 7:00
Form 941-X is an adjusted return and is filed separately
a.m. to 10:00 p.m. local time (Alaska and Hawaii follow
from Form 941-SS. For more information, see section 9 of
Pacific time) to order tax deposit coupons (Form 8109) and
Pub. 80 or visit the IRS website at and enter
for answers to your questions about completing Form
the keywords Correcting Employment Taxes.
941-SS, tax deposit rules, or obtaining an employer
COBRA premium assistance payments credit.
identification number (EIN).
Employers who make COBRA premium assistance
payments for assistance eligible individuals are allowed a
Photographs of missing children. The Internal Revenue
credit for the payments on Form 941-SS. See 12a. COBRA
Service is a proud partner with the National Center for
premium assistance payments on page 5.
Missing and Exploited Children. Photographs of missing
children selected by the Center may appear in instructions
on pages that would otherwise be blank. You can help bring
Reminders
these children home by looking at the photographs and
calling 1-800-THE-LOST (1-800-843-5678) if you recognize
Annual employment tax filing for small employers.
a child.
Certain small employers must file Form 944-SS, Employer’s
ANNUAL Federal Tax Return, rather than Form 941-SS,
Employer’s QUARTERLY Federal Tax Return, to report their
General Instructions:
employment taxes. The IRS will notify employers who must
file Form 944-SS in February of each year. For more
Purpose of Form 941-SS
information, get the Instructions for Form 944-SS.
Paid preparers must sign Form 941-SS. Paid preparers
Use Form 941-SS, Employer’s QUARTERLY Federal Tax
must complete and sign the paid preparer’s section of Form
Return, to report social security and Medicare taxes for
941-SS.
workers in American Samoa, Guam, the Commonwealth of
Electronic filing and payment. Now, more than ever
the Northern Mariana Islands, and the U.S. Virgin Islands.
before, businesses can enjoy the benefits of filing and
paying their federal taxes electronically. Whether you rely on
Pub. 80 (Circular SS), Federal Tax Guide for Employers
a tax professional or handle your own taxes, the IRS offers
in the U.S. Virgin Islands, Guam, American Samoa, and the
you convenient programs to make filing and paying easier.
Commonwealth of the Northern Mariana Islands, explains
Spend less time and worry on taxes and more time running
the requirements for withholding, depositing, and paying
your business. Use e-file and the Electronic Federal Tax
social security and Medicare taxes. It explains the forms you
Payment System (EFTPS) to your benefit.
must give your employees, those your employees must give
•
For e-file, visit for additional information.
you, and those you must send to the IRS. See Pub. 15-A,
•
For EFTPS, visit or call EFTPS Customer
Employer’s Supplemental Tax Guide, for specialized
Service at 1-800-555-4477 (U.S. Virgin Islands only),
employment tax information supplementing the basic
303-967-5916 (toll call), or 1-800-733-4829 (TDD).
information provided in Pub. 80 (Circular SS).
Cat. No. 35530F
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