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 Page 2
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8July-Aug.-Sept.
Oct. 31
Who Must File Form 941-SS?
Oct.-Nov.-Dec.
Jan. 31
If you made deposits on time in full payment of the taxes
Generally, you must file a return for the first quarter in which
for a quarter, you have 10 more calendar days after the
you pay wages subject to social security and Medicare
above due dates to file your return for that quarter. If the due
taxes, and for each quarter thereafter until you file a final
date for filing a return falls on a Saturday, Sunday, or legal
return. Use Form 941-SS if your principal place of business
holiday, you may file the return on the next business day.
is in American Samoa, Guam, the Commonwealth of the
If we receive Form 941-SS after the due date, we will
Northern Mariana Islands, or the U.S. Virgin Islands, or if
treat Form 941-SS as filed on time if the envelope
you have employees who are subject to income tax
containing Form 941-SS is properly addressed, contains
withholding for these jurisdictions.
sufficient postage, and is postmarked by the U.S. Postal
Once you have filed a return, a preaddressed Form
Service on or before the due date, or sent by an
941-SS will be sent to you every 3 months. You must file a
IRS-designated private delivery service on or before the due
return each quarter, even if you have no tax liability to report
date. If you do not follow these guidelines, we will consider
unless you file a final return. However, see Seasonal
Form 941-SS filed when it is actually received. See Pub. 80
Employers and Agricultural and Household Employers
(Circular SS) for more information on IRS-designated private
below. If the form fails to reach you, request one in time to
delivery services.
file. See Where Can You Obtain Forms? below.
Where Should You File?
Seasonal Employers
Mail Form 941-SS to:
Seasonal employers are not required to file for quarters
when they regularly have no tax liability because they have
with a payment
without a payment
paid no wages. To alert the IRS that you will not have to file
a return for one or more quarters during the year, check the
Internal Revenue Service
Internal Revenue Service
box in line 19 on Form 941-SS. The IRS will mail you two
P.O. Box 105273
P.O. Box 409101
Forms 941-SS once a year after March 1. The preprinted
Atlanta, GA 30348-5273
Ogden, UT 84409
information will not include the date the quarter ended. You
must enter the date the quarter ended when you file the
return. The IRS generally will not inquire about unfiled
Where Can You Obtain Forms?
returns if at least one taxable return is filed each year.
However, you must check the box in line 19 on every
See Pub. 80 (Circular SS) for information on ordering IRS
quarterly return you file. Otherwise, the IRS will expect a
forms by telephone, mail, or online. You may also be able to
return to be filed for each quarter.
get some IRS forms at the addresses listed below.
Final Return
American Samoa. Department of Treasury, Income Tax
Division, Government of American Samoa, Executive Office
If you go out of business or stop paying wages to your
Bldg., First Floor, Pago Pago, AS 96799.
employees, you must file a final return. To tell the IRS that
Form 941-SS for a particular quarter is your final return,
Commonwealth of the Northern Mariana Islands.
check the box on line 18 and enter the date you last paid
Administrator, CNMI Social Security System, Saipan,
wages. Also attach a statement to your return showing the
MP 96960.
name of the person keeping the payroll records and the
Guam. Department of Revenue and Taxation,
address where those records will be kept.
Government of Guam, Building 13-1 Mariner Avenue, Tiyjan
See the Instructions for Form W-3SS, Transmittal of
Barrigada, GU 96913.
Wage and Tax Statements, for information about earlier
U.S. Virgin Islands. V.I. Bureau of Internal Revenue,
dates for the expedited furnishing and filing of the following
9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI
Wage and Tax Statements when a final Form 941-SS is
00802.
filed.
•
W-2AS, American Samoa;
How Should You Complete
•
W-2CM, Commonwealth of the Northern Mariana Islands;
•
Form 941-SS?
W-2GU, Guam; or
•
W-2VI, U.S. Virgin Islands.
Agricultural and Household
Preprinted Name and Address Information
If your preprinted name, EIN, or address information on
Employers
Form 941-SS is not correct, cross it out and type or print the
correct information. However, do not change any of the
Agricultural employers. Agricultural wages must be
reported on Form 943, Employer’s Annual Federal Tax
preprinted information on your Form 941-V(SS), Payment
Voucher.
Return for Agricultural Employees, not on Form 941-SS.
Household employers. Employers who report wages for
Employer identification number (EIN)
household employees should see Pub. 80 (Circular SS) and
To make sure that businesses comply with federal tax laws,
Pub. 926, Household Employer’s Tax Guide.
the IRS monitors tax filings and payments by using a
numerical system to identify taxpayers. A unique 9-digit
When Must You File?
employer identification number (EIN) is assigned to all
corporations, partnerships, and some sole proprietors.
File Form 941-SS for each quarter of the calendar year, as
Businesses needing an EIN must apply for a number and
follows:
use it throughout the life of the business on all tax returns,
payments, and reports.
Quarter
Due Date
Your business should have only one EIN. If you have
Jan.-Feb.-Mar.
April 30
more than one and are not sure which one to use, write to
Apr.-May-June
July 31
-2-
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