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 3
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the IRS office where you file your returns (using the without
File Form W-3SS and Copies A of Form W-2AS,
a payment address on page 2) or call the IRS at
W-2CM,W-2GU, or W-2VI with the Social Security
1-800-829-4933 (U.S. Virgin Islands only) or 215-516-6999
Administration (SSA) on time and accurately.
(toll call). TTY/TDD users in the U.S. Virgin Islands can call
Penalties and interest are charged on taxes paid late
1-800-829-4059.
and returns filed late at a rate set by law. See section 8 of
Pub. 80 (Circular SS) for details.
If you do not have an EIN, you may apply for one online.
Go to the IRS website at and click on the
A trust fund recovery penalty may apply if social
!
Online Services link, then the Obtain an Employer
security and Medicare taxes that must be withheld
Identification Number (EIN) online link. You may also apply
are not withheld or are not paid. Under this penalty,
CAUTION
for an EIN by calling 1-800-829-4933 (U.S. Virgin Islands) or
responsible persons become personally liable for payment
215-516-6999 (toll call), or you can fax or mail Form SS-4 to
of the taxes and are penalized an amount equal to the
the IRS. If you have applied for an EIN but do not have your
unpaid taxes. A responsible person can be an officer or
EIN by the time a return is due, write “Applied For” and the
employee of a corporation, a partner or employee of a
date you applied in the space shown for the number.
partnership, an accountant, a volunteer director/trustee, an
employee of a sole proprietorship, or any other person or
Always be sure the EIN on the form you file exactly
entity that is responsible for collecting, accounting for, and
TIP
matches the EIN the IRS assigned to your business.
paying over trust fund taxes. See section 8 of Pub. 80
Do not use your social security number on forms that
(Circular SS) for details.
ask for an EIN. Filing a Form 941-SS with an incorrect EIN
or using another business’s EIN may result in penalties and
Reconciling Forms 941-SS and W-3SS
delays in processing your return.
The IRS matches amounts reported on your four quarterly
Forms 941-SS with Form W-2AS, W-2CM, W-2GU, or
Changing Your Name or Address
W-2VI amounts totaled on your yearly Form W-3SS,
Notify the IRS immediately if you change your business
Transmittal of Wage and Tax Statements. If the amounts do
name or address.
not agree, you may be contacted by the IRS or SSA. The
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Write to the IRS office where you file your returns (using
following amounts are reconciled.
the without a payment address on page 2) to notify the IRS
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Social security wages.
of any name change. Get Pub. 1635, Understanding Your
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Social security tips.
Employer Identification Number (EIN), to see if you need to
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Medicare wages and tips.
apply for a new EIN.
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Use Schedule D (Form 941), Report of Discrepancies
Complete and mail Form 8822, Change of Address, for
Caused by Acquisitions, Statutory Mergers, or
any address change.
Consolidations, to explain certain wage, tax, and payment
discrepancies between Forms 941-SS and Forms W-2AS,
Check the Box for the Quarter
W-2CM, W-2GU, W-2VI, W-3SS, and W-2c that were
Under Report for this Quarter of 2009 at the top of Form
caused by acquisitions, statutory mergers, or consolidations.
941-SS, check the appropriate box of the quarter for which
For more information, get the instructions for Schedule D
you are filing. Make sure the quarter checked is the same as
(Form 941). Also see Rev. Proc. 2004-53 for more
shown on any attached Schedule B (Form 941), Report of
information. You can find Rev. Proc. 2004-53 on page 320
Tax Liability for Semiweekly Schedule Depositors.
of Internal Revenue Bulletin 2004-34 at
/pub/irs-irbs/irb04-34.pdf.
Completing and Filing Form 941-SS
Adjustment of Tax on Tips
Make entries on Form 941-SS as follows to enable accurate
processing.
If, by the 10th of the month after the month you received an
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Use 12-point Courier font (if possible) for all entries if you
employee’s report on tips, you do not have enough
are typing or using a computer to fill out your form.
employee funds available to withhold the employee’s share
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Omit dollar signs and decimal points. Commas are
of social security and Medicare taxes, you no longer have to
optional. Report dollars to the left of the preprinted decimal
collect it. Report the entire amount of these tips on lines 5b
point and cents to the right of it.
(Taxable social security tips) and 5c (Taxable Medicare
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Leave blank any data field (except lines 1 or 8) with a
wages and tips). Include as an adjustment on line 7c the
value of zero.
total uncollected employee share of the social security and
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Enter negative amounts using a minus sign (if possible).
Medicare taxes.
Otherwise, use parentheses.
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Enter your name and EIN on all pages and attachments.
Depositing Your Taxes:
Filers using the IRS-preaddressed Form 941-SS do not
When Must You Deposit Your Taxes?
have to enter their name and EIN on page 2.
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Staple multiple sheets in the upper left corner when filing.
Determine if you are a monthly or
What About Penalties and Interest?
semiweekly schedule depositor for the
quarter.
Avoiding penalties and interest
The IRS uses two different sets of deposit rules to determine
You can avoid paying penalties and interest if you do all of
when businesses must deposit their social security and
the following.
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Medicare taxes. These schedules tell you when a deposit is
Deposit or pay your taxes when they are due, using
due after you have a payday.
EFTPS if required.
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File your fully completed Form 941-SS on time.
Your deposit schedule is not determined by how often
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Report your tax liability accurately.
you pay your employees. Your deposit schedule depends on
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Submit valid checks for tax payments.
the total tax liability you reported on Form 941-SS during the
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Furnish accurate Forms W-2AS, W-2CM, W-2GU, or
previous four-quarter lookback period (July 1 of the second
W-2VI to employees.
preceding calendar year through June 30 of last year). See
-3-
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