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 4
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section 8 of Pub. 80 (Circular SS) for details. If you filed
Farm employees,
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Form 944-SS in either 2007 or 2008, your lookback period is
Pensioners, or
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the 2007 calendar year.
Active members of the Armed Forces.
Before the beginning of each calendar year, determine
If you enter “250” or more on line 1, you must file
which type of deposit schedule you must use. If you
TIP
Forms W-2 electronically. For details, call the SSA at
reported:
1-800-772-6270 or visit SSA’s Employer W-2 Filing
•
$50,000 or less in taxes during the lookback period, you
Instructions & Information website at
are a monthly schedule depositor. Check the appropriate
box on line 17 and, if your tax liability for the quarter was
$2,500 or more, fill out the tax liability for each month in the
4. If no wages, tips, and other
quarter.
compensation are subject to social security
•
More than $50,000 of taxes for the lookback period, you
or Medicare tax . . .
are a semiweekly schedule depositor. Check the
appropriate box on line 17 and, if your tax liability for the
If no wages, tips, and compensation are subject to social
quarter was $2,500 or more, fill out Schedule B (Form 941)
security or Medicare tax, check the box on line 4. If this
and attach it to Form 941-SS when you submit it.
question does not apply to you, leave the box blank. For
more information about exempt wages, see section 12 of
See $100,000 Next-Day Deposit Rule in section 8 of
Pub. 80 (Circular SS) and section 4 of Pub. 15-A.
TIP
Pub. 80 (Circular SS) if you have taxes of $100,000
or more accumulated on any day during the deposit
If you are a government employer, wages you pay
period.
!
are not automatically exempt from social security
and Medicare taxes. Your employees may be
CAUTION
How Must You Deposit Your Taxes?
covered by law or by a voluntary Section 218 Agreement
with the SSA. For more information, see Pub. 963,
You may have to deposit both the employer and employee
Federal-State Reference Guide.
social security taxes and Medicare taxes. If your total taxes
after adjustments (line 8) are:
5. Taxable social security and Medicare
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Less than $2,500 for the quarter. You do not have to
wages and tips
make a deposit. To avoid a penalty, you must pay the
5a. Taxable social security wages. Report the total
amount in full with a timely filed return or you must deposit
wages, sick pay, and fringe benefits subject to social
the amount timely. However, if you are unsure that your
security taxes that you paid to your employees during the
taxes will be less than $2,500 for the quarter, deposit your
quarter. For this purpose, sick pay includes payments made
taxes using the appropriate rules (above) to avoid failure to
by an insurance company to your employees for which you
deposit penalties.
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received timely notice from the insurance company. See
$2,500 or more for the quarter. You must deposit your
section 6 in Pub. 15-A for more information about sick pay
taxes by using EFTPS or by depositing them at a financial
reporting.
institution that is authorized to accept federal tax deposits
(that is, authorized depository) with Form 8109, Federal Tax
Enter the amount before deductions. Do not include tips
Deposit Coupon. See section 8 of Pub. 80 (Circular SS).
on this line. For information on types of wages subject to
You may reduce your deposits during the quarter by the
social security taxes, see section 4 of Pub. 80 (Circular SS).
amount of COBRA premium assistance payments reported
The rate of social security tax on taxable wages is 6.2
on line 12a. See the instructions for line 12a on page 5.
percent (.062) each for the employer and employee or 12.4
percent (.124) for both. Stop paying social security tax on
EFTPS is an easy, safe, and convenient way for all
and reporting an employee’s wages on line 5a when the
TIP
employers to make their tax deposits. Using EFTPS
employee’s taxable wages (including tips) reach $106,800
helps eliminate errors commonly made on federal tax
during 2009. However, continue to withhold Medicare taxes
deposit (FTD) coupons. Some taxpayers are required to
for the whole year on wages and tips even when the social
use EFTPS to deposit their taxes. See section 8 of
security wage base of $106,800 has been reached.
Pub. 80 (Circular SS) for details.
line 5a (column 1)
x
.124
Specific Instructions:
line 5a (column 2)
5b. Taxable social security tips. Enter all tips your
Part 1: Answer these questions for
employees reported to you during the quarter until the total
of the tips and wages for an employee reach $106,800 in
this quarter.
2009. Do this even if you were unable to withhold the
employee tax of 6.2%.
Employers in American Samoa, Guam, the Commonwealth
of the Northern Mariana Islands, and the U.S. Virgin Islands
An employee must report cash tips to you, including tips
are not required to complete lines 2, 3, 6, 9, 10, and 16.
you paid the employee for charge customers, totaling $20 or
more in a month by the 10th of the next month. Employees
1. Number of employees who received
may use Form 4070, Employee’s Report of Tips to Employer
wages, tips, or other compensation for the
(available only in Pub. 1244, Employee’s Daily Record of
Tips and Report to Employer), or submit a written statement
pay period including:
or electronic tip record.
Enter the number of employees on your payroll for the pay
period including March 12, June 12, September 12, or
Do not include allocated tips on this line. Instead, report
December 12 for the quarter indicated at the top of the
them on Form 8027, Employer’s Annual Information Return
return. Do not include:
of Tip Income and Allocated Tips. Allocated tips are not
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Household employees,
reportable on Form 941-SS and are not subject to social
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Employees in nonpay status for the pay period,
security or Medicare taxes.
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